ScopeThe ruleset used on this page
This page covers standard association football under The International Football Association Board (The IFAB), Laws of the Game 2026/27, effective from 1 July 2026. Competitions that began before that date were permitted to introduce the changes earlier. Competition regulations may add approved technology or trials, but should not be assumed to do so.
The controlling provisions are Law 9 for when the ball is out, Law 11 for the direct-restart offside exceptions, Laws 15–17 for procedure, and Law 12 where handling, misconduct or the goalkeeper's eight-second limit changes the outcome.
Decision pathFive checks decide the restart
- Was the ball out? Under IFAB Law 9, the whole ball must pass over the whole line, on the ground or in the air. A ball overlapping the line remains in play.
- Was a goal scored? A ball wholly over the goal line between the posts and under the crossbar is considered under Law 10, not as a goal kick or corner.
- Which line did it cross? A touchline points to a throw-in; a goal line outside the goal points to a goal kick or corner.
- Who touched it last? On the touchline, the other team throws. On the goal line, an attacking last touch means goal kick and a defending last touch means corner.
- Did the referee penalise an earlier offence? An offence committed while the ball was still in play can produce its own free kick or penalty. Misconduct after the ball was already out can still bring a card, but Law 8 says it does not change the boundary restart.
Throw-in · Law 15.1Delivery, location and the live-ball moment
At delivery, the thrower must stand facing the field, have part of each foot on the touchline or on the ground outside it, and throw with both hands from behind and over the head. The throw is taken from the point where the ball left the field. Opponents must remain at least 2 m (2 yds) from that point.
The ball is in play only when it enters the field. If it touches the ground outside the field before entering, the same team retakes from the same position. If an incorrectly delivered throw does enter the field, Law 15 awards the throw-in to the opponents; IFAB's 2026/27 guidance also permits advantage when the opponents gain a greater benefit from continuing.
Feet on the line are legal: a foot may project onto the field provided some part of that foot is touching the touchline. A foot wholly inside the field and not touching the line makes the delivery incorrect.
Throw-in exceptionsNo direct goal, no direct offside—and no handling by a team-mate goalkeeper
- Direct into the opponents' goal: no goal; award a goal kick.
- Direct into the thrower's own goal: no goal; award a corner to the opponents.
- Offside: Law 11 says a player cannot commit an offside offence by receiving the ball directly from a throw-in. Offside can apply after a later touch by a team-mate.
- Goalkeeper handling: under Law 12, a goalkeeper who receives a team-mate's throw-in directly may play it with the feet but may not handle it inside their penalty area. Handling produces an indirect free kick and, for this goalkeeper-handling restriction alone, no card.
- Opponent interference: unfair distraction or obstruction—including moving inside 2 m—is unsporting behaviour. The opponent is cautioned; if the throw has been taken, the restart is an indirect free kick.
A correctly taken throw may be deliberately thrown at an opponent so the thrower can play the rebound, provided the act is not careless, reckless or excessively forceful.
Goal kick · Law 16.1The ball may be played inside the penalty area
A goal kick is taken by any defending player, not necessarily the goalkeeper. The stationary ball may be placed anywhere in the goal area. It is in play as soon as it is kicked and clearly moves; it does not need to leave the penalty area. A defending team-mate may receive it inside that area.
Opponents must be outside the penalty area until the ball is in play. Once it is kicked and clearly moves, they may enter and challenge. A goal can be scored directly against the opponents; if the kick travels directly into the kicker's own goal, the opponents receive a corner.
Quick goal kicksAn opponent who had no time to leave is not automatically illegal
Law 16.2 tells the referee to allow play to continue when an opponent remains inside only because there was no time to leave. If the defending team chooses a quick kick, that opponent may intercept after the ball is live. A resulting goal can count.
The protection is different for an opponent who deliberately remains in or enters the penalty area before the kick to gain an unfair advantage. If that player then interferes, the goal kick is retaken. A foul committed before the kick while the ball is out can still be sanctioned, but the goal kick is retaken because it was not yet live.
Corner kick · Law 17.1Nearest corner, stationary ball, flag left in place
For a normal goal-line exit, the stationary ball is placed in the corner area nearest where it crossed. The corner flagpost must not be moved. Opponents remain at least 9.15 m (10 yds) from the corner arc until the ball is in play.
The kick is live when the ball is kicked and clearly moves; it need not leave the corner area. The entire ball does not have to sit inside the painted arc: IFAB's official Law 17 interpretation accepts a ball with part overhanging the corner-area line. A direct goal may be scored against the opponents. If the corner travels directly into the kicker's own goal, the opponents receive a corner at the other end.
Two other corner awardsNot every corner begins with a defender's last touch
Under IFAB 2026/27, Law 17 also recognises corners awarded as sanctions:
- Goalkeeper controls the ball for more than eight seconds: Law 12.3 awards a corner on the side nearest the goalkeeper's position when penalised. The referee decides when control begins and visually counts the final five seconds. Bouncing or tossing the controlled ball does not reset the time. There is normally no card unless the offence is repeated.
- Team delays its goal kick: after the separate Law 16 five-second restart countdown expires, the opponents receive a corner on the side closest to where the goal kick was to be taken.
Do not merge the two clocks: the eight-second limit runs while the ball is in play and the goalkeeper controls it with the hands or arms. The goal-kick countdown concerns a restart while the ball is out and begins only after the referee identifies unfair delay, whistles and signals.
All three restartsSecond touch: indirect free kick, unless a handball rule produces more
Once the ball is live, the taker may not touch it again before another player does. The normal result is an indirect free kick from the second-touch location. If that second touch is a handball offence, the restart is a direct free kick or, when committed by a defender in their own penalty area, a penalty—except that a goalkeeper handling inside their own penalty area is dealt with by an indirect free kick.
The action can also carry discipline. For example, a deliberate second touch that stops a promising attack may be a caution; one that denies an obvious goal-scoring opportunity can be a sending-off. If the referee plays advantage on DOGSO and the opponents immediately score, the goal is awarded and, under 2026/27 Law 12, there is no card for DOGSO alone because the offence did not prevent a goal.
Direct-restart offsideThe first receiver is exempt, not the whole attack
IFAB Law 11 states there is no offside offence when a player receives the ball directly from a goal kick, throw-in or corner kick. This is an exception to offside, not an exemption for the remainder of the move. Once another team-mate plays or touches the ball, offside is assessed normally at that new touch.
A short-corner taker can therefore become offside when a team-mate returns the ball. Likewise, a forward beyond the second-last defender may receive a goal kick directly, but the next pass creates an ordinary offside phase.
2026/27 delay ruleThe five seconds start only after the referee intervenes
Laws 15.2 and 16.2 do not impose an automatic five-second limit every time the ball goes out. Under The IFAB's Throw-in and goal-kick countdown protocol, the referee first decides the team is unfairly delaying, then blows the whistle, clearly signals for the restart and visually counts down from five. The referee need not wait until a player holds the ball; slowly retrieving it or repeatedly choosing an incorrect restart position can trigger intervention.
- Throw-in not live at zero: the opponents take the throw from the original position.
- Goal kick not live at zero: the opponents receive the corner described above.
- Card: the initial reversal is normally the punishment. A caution follows only if the player or a team-mate then excessively delays the opponents' new restart.
- Act of restarting: the protocol says not to penalise a player who is in the process of throwing or kicking as the countdown ends.
VAR competition optionA clearly wrong corner award may be corrected—but not everywhere
The IFAB 2026/27 VAR protocol lets a competition opt into immediate VAR assistance for a clearly incorrectly awarded corner kick, including when the correct boundary was the touchline. Correction must be possible without delaying the restart. If the corner is taken quickly, the decision cannot be changed.
This is not universal permission to review every disputed last touch. It applies only where the competition has adopted the option and operates authorised VAR. The referee still makes the final decision.
Worked case 1 · IFAB 2026/27The throw bounces outside before entering
Situation: Blue takes the throw correctly, but the ball hits the ground beyond the touchline and then rolls onto the field.
Ruling: Blue retakes from the same position. The decisive fact is that the ball never became live. This differs from a foul throw that enters the field, which is normally awarded to the opponents.
Worked case 2 · IFAB 2026/27A trapped attacker intercepts a quick goal kick
Situation: Red is still leaving the penalty area when Blue takes the goal kick quickly. After the kick clearly moves, Red turns, intercepts and scores.
Ruling: award the goal if Red genuinely had no time to leave and committed no other offence. Blue chose to put the ball in play; Law 16 does not protect the quick kick from a legal interception after that moment.
Worked case 3 · IFAB 2026/27The corner ball only overhangs the arc
Situation: none of the ball's contact point with the ground is inside the corner area, but part of the curved ball projects above the painted arc.
Ruling: the placement is legal. Under IFAB's Law 17 interpretation, the ball need not touch the ground inside the line as long as part of it overhangs the corner-area line.
Worked case 4 · IFAB 2026/27The throw goes directly to its own goalkeeper
Situation: Blue's goalkeeper controls a team-mate's throw with a foot, dribbles into the penalty area and picks it up before anyone else touches it.
Ruling: indirect free kick to Red where the goalkeeper handled, subject to Law 13's special placement rule inside the goal area. Controlling with the foot first does not remove the restriction on handling a throw received directly from a team-mate.
Common misconceptionsFour shortcuts that give the wrong answer
- “Touching the line means out.” The whole ball must cross the whole line.
- “A goal kick must leave the penalty area.” That requirement no longer exists; kicked and clearly moves is enough.
- “Every slow throw or goal kick gets five seconds.” The referee starts the countdown only after judging unfair delay and signalling it.
- “You cannot be offside from these restarts.” The exemption protects only direct receipt; offside can arise at a later team-mate's touch.
Official referencesGoverning-body sources and effective version
Checked against The IFAB's live 2026/27 Laws, the official 2026/27 law book and the restart-countdown protocol on 26 August 2026. The VAR correction for a clearly wrong corner is a competition option; authorised trials and local competition regulations may supplement the baseline and should be checked for the match concerned.