A penalty is live after the kick—unless Law 14 changes the outcome.

The ruleset and date used here

This page applies The International Football Association Board (The IFAB) Laws of the Game 2026/27, principally Law 14, “The Penalty Kick,” with related provisions from Laws 1, 7 and 12 and the VAR protocol. It covers a penalty kick during an association-football match, not a penalty shoot-out under Law 10, futsal or another football code.

The 2026/27 Laws took effect on 1 July 2026. IFAB Circular no. 32 allows a competition that started before that date to adopt the changes early or delay them until no later than the start of its next competition. The appointed competition's rules therefore control a transitional season and whether VAR is used.

Location and type of offence create the penalty

Under IFAB Laws 12 and 14, the ball must be in play and the offence must carry a direct-free-kick restart. A defending player who carelessly trips an opponent, holds an opponent or commits a punishable handball inside that player's own penalty area can therefore concede a penalty. An indirect-free-kick offence in the area—such as a goalkeeper illegally handling a deliberate kick from a team-mate—does not become a penalty merely because of its location.

Law 1 says boundary lines belong to the areas they enclose, so direct-free-kick contact on the penalty-area line is inside. Law 12 also makes a holding offence that begins outside and continues inside a penalty. For certain offences committed off the field while the ball is in play, the restart is taken from the nearest boundary point; it is a penalty if that point lies within the offender's penalty area.

The ball and all players have fixed starting requirements

Law 14.1 requires the ball to be stationary, with part of it touching or overhanging the centre of the penalty mark. The goalposts, crossbar and net must not be moving, and the kicker must be clearly identified.

• Goalkeeper: on the goal line, between the posts and facing the kicker until the ball is kicked.
• Kicker: identified to the referee; after the signal, the kick must be taken.
• Everyone else: inside the field, outside the penalty area, at least 9.15 m (10 yd) from the mark and behind it.

The penalty-area line counts as part of the area. An attacker touching that line before the ball is in play has entered early.

The ball must move forward and clearly move

After the referee's signal, the kicker must kick the ball forward. A backheel is legal if the ball moves forward. The ball becomes live when it is kicked and clearly moves; it does not need to leave the penalty area.

The kicker cannot play it again until another player touches it. A goalkeeper's save is another player's touch, so the kicker may play the rebound. A post or the crossbar is not a player, so the kicker may not immediately play a rebound that has touched only the goal frame.

Both feet need not remain on the line

The goalkeeper may move sideways and need not keep both feet planted. At the instant the ball is kicked, however, at least part of one foot must be touching the goal line, vertically in line with it or behind it. One foot behind the line keeps the goalkeeper legal even if the other is in front; both feet wholly in front is an offence.

The goalkeeper must also avoid unfair distraction, including delaying the kick or touching the posts, crossbar or net. If a goalkeeper offence leads to a retake, Law 14.2 requires a warning for the goalkeeper's first such offence in the match and a caution for a later one.

Early movement does not always mean retake

• The ball enters: award the goal despite the goalkeeper's offence.
• The goalkeeper prevents it entering: retake the penalty.
• It misses or rebounds from a post or crossbar: retake only if the goalkeeper's offence clearly affected the kicker; otherwise use the ordinary outcome.

This is why freeze-framing both feet a few centimetres forward does not, by itself, answer the whole question. The shot result and, for an un-saved miss, the effect on the kicker are also part of Law 14.2.

Early entry is penalised only when it has the specified impact

A team-mate of the kicker who enters early is penalised only if the movement clearly affects the goalkeeper, or if that player then plays the ball or challenges for it and scores, attempts to score or creates a goal-scoring opportunity. A defending team-mate is penalised only if the movement clearly affects the kicker, or if that player then plays or challenges for the ball and prevents the attackers from scoring, attempting to score or creating a goal-scoring opportunity.

Encroachment itself does not bring an automatic card. A separate act—such as a reckless challenge, persistent offending or unsporting distraction—can still require discipline under Law 12.

First identify the offence that Law 14 actually penalises

• Kicker or attacking team-mate: if the ball enters directly, retake; if it does not, stop and award the defenders an indirect free kick.
• Goalkeeper's team-mate: award a direct goal; if the ball does not enter, retake.
• Goalkeeper: award a direct goal; otherwise use the goalkeeper-impact tests above.
• Players from both teams: retake unless one player committed a more serious offence.

The “both teams” result applies to offences, not every visible early step. IFAB's Law 14 FAQ gives an example in which both sides entered early but only the attacker's encroachment had the required impact; the result was an indirect free kick, not a retake.

Three acts override the scored-or-missed pattern

Whatever the shot result, stop play and award the defenders an indirect free kick if the ball is kicked backwards, if a team-mate of the identified kicker takes the kick or if the kicker feints to kick after completing the run-up. The player who wrongly takes the kick is cautioned; a kicker who performs the illegal end-of-run-up feint is also cautioned.

Feinting during the run-up remains permitted. The dividing point is the completion of the run-up, not whether the goalkeeper was fooled. Once the referee has signalled and the players are ready, simply refusing to take the kick can also lead to disciplinary action before the referee signals again.

An accidental slip is distinct from a deliberate second play

The 2026/27 Law 14 text incorporates IFAB Circular no. 31. If the kicker accidentally kicks the ball with both feet simultaneously, or it immediately touches the non-kicking foot or leg, retake if the ball enters directly. If it does not enter, award the defenders an indirect free kick; the circular permits advantage only when continuing clearly benefits the defending team.

A deliberate second touch before another player touches the ball remains an indirect-free-kick offence, or a direct free kick if the second touch is punishable handball. In a Law 10 penalty shoot-out, the comparable unsuccessful accidental double touch is recorded as missed rather than producing an indirect-free-kick restart.

Normal play usually resumes after a legal kick

During ordinary match time, a legally taken penalty remains in play after a save or a rebound from the frame. Any eligible player may play it, subject to the ordinary Laws. The kicker is eligible after a goalkeeper touch but not after a rebound solely from the post or crossbar.

If an outside agent touches the ball while the kick is moving forward, retake unless the ball is entering and the interference does not prevent a defender playing it; the goal can then stand unless the attacking team caused the interference. If the ball first rebounds from the goalkeeper or goal frame and is then touched by an outside agent, stop and use a dropped ball at the contact point.

Time expiry changes when the kick is complete

IFAB Law 7.4 extends the half until a penalty that must be taken or retaken is completed. This is not an ordinary live rebound phase. Under Law 14.1, the extended kick ends when the ball stops, goes out, the referee stops play, or any player other than the defending goalkeeper plays it after the kick.

The ball may still enter after touching the goalkeeper, a post or the crossbar while it continues moving. If a defender, including the goalkeeper, offends and the extended penalty is missed or saved, Law 14 requires a retake.

The penalty and the disciplinary sanction are separate

A penalty award does not automatically mean a yellow or red card. Under Law 12, an ordinary careless foul needs no card by itself; a reckless foul is cautioned and serious foul play is punished with a sending-off. DOGSO has its own tests.

When a defender denies an obvious goal-scoring opportunity inside the penalty area and a penalty is awarded, the defender is cautioned if the offence was an attempt to play or challenge for the ball. Holding, pulling, pushing, deliberate handball or another DOGSO offence with no attempt or possibility to play the ball normally requires a red card. A non-deliberate handball that results in a penalty for DOGSO is cautioned.

Video review exists only in authorised competitions

The IFAB VAR protocol permits review of penalty/no-penalty decisions for a clear and obvious error or serious missed incident. In a goal/no-goal check it also expressly includes an offence by the goalkeeper or kicker at a penalty, and encroachment by an attacker or defender who becomes directly involved after a rebound.

VAR does not make every small movement reviewable or automatically reverse the referee. The Law 14 impact tests still apply, and the referee makes the final decision. Matches and competitions without FIFA-authorised VAR use the on-field officials only.

One official web page still shows a deleted sentence

IFAB's dated 2026/27 Law-changes record expressly strikes out the former special rule that automatically cautioned the kicker and awarded an indirect free kick when the kicker and goalkeeper offended at the same time. At the time this page was checked, IFAB's live 2026/27 Law 14 page still displayed that old sentence.

For this page, the edition-specific change record controls: the remaining general rule is to retake when players of both teams offend unless one offence is more serious. This does not remove a caution required for a distinct offence such as illegal feinting. Competitions still operating the prior edition during the transition should follow their appointed text.

The keeper saves with both feet forward

Situation: at the instant of the kick, both feet of Red's goalkeeper are wholly in front of the goal line. Red saves the shot.

IFAB 2026/27 ruling: retake. The goalkeeper's illegal position prevented the ball entering. Warn the goalkeeper if this is their first offence in the match that causes a retake; caution them for a later one.

An attacker enters early but never becomes involved

Situation: Blue 8 steps into the penalty arc before Blue 9 kicks. The ball goes directly into the goal, and Blue 8 neither screens nor otherwise clearly affects the goalkeeper.

IFAB 2026/27 ruling: goal. Blue 8 was in the wrong position, but Law 14 penalises attacking encroachment here only if it clearly affected the goalkeeper. There is no card for the encroachment alone.

The same early attacker scores the rebound

Situation: Blue 8 touches the penalty-area line before the kick. The goalkeeper saves, and Blue 8 collects the rebound and scores.

IFAB 2026/27 ruling: disallow the goal and award Red an indirect free kick where Blue 8 entered the area. The line is part of the area, and the encroaching player became directly involved and scored.

A slip produces an accidental second contact

Situation: Blue's identified kicker slips; the ball is kicked by the right foot, immediately brushes the left leg and then enters the goal.

IFAB 2026/27 ruling: retake. Circular no. 31 and the 2026/27 Law distinguish this accidental immediate contact from a deliberate second play. If the ball had not entered, the normal match restart would be an indirect free kick for Red.

A post rebound returns to the kicker

Situation: Blue's legal penalty strikes the post without touching the goalkeeper. Blue's kicker immediately shoots the rebound into the goal.

IFAB 2026/27 ruling: no goal; indirect free kick to Red where the kicker played the ball again. The decisive fact is that the post is not another player. The answer would differ if the goalkeeper had touched the ball first.

How to analyse a penalty replay

1. Confirm the scope: in-match penalty under IFAB Law 14, not a Law 10 shoot-out kick.
2. Check the award: ball in play, direct-free-kick offence and correct location.
3. Freeze the kick: ball placement, identified kicker, direction, player positions and the goalkeeper's feet.
4. Classify any act: illegal feint, wrong kicker, accidental double contact, deliberate second touch, distraction or encroachment.
5. Apply impact: goalkeeper movement on a miss and both teams' encroachment have specific effect tests.
6. Identify the result: direct goal, save, miss, frame rebound or later involvement.
7. Choose the outcome: goal, play on, retake, indirect free kick, direct free kick or dropped ball; then decide any card separately.
8. Check match conditions: extended time, authorised VAR and a competition's edition can change the procedure around the decision.

Five claims that are too broad

• “The goalkeeper must keep both feet on the line.” Only part of one foot must retain the required relationship when the ball is kicked.
• “Any player in the box means a retake.” Law 14 uses defined impact and involvement tests for encroachment.
• “A stutter is illegal.” Feinting in the run-up is allowed; feinting to kick after the run-up is completed is the offence.
• “The kicker can always score the rebound.” Not if the ball touched only the goal frame before the kicker played it again.
• “Penalty means yellow card.” The restart and disciplinary sanction are separate decisions under Laws 12 and 14.

Source material

• The IFAB — Laws of the Game 2026/27, Law 14: The Penalty Kick (procedure, offences, sanctions and FAQs)
• The IFAB — Changes to the Laws of the Game 2026/27, Laws 10 and 14 (double touches and deletion of the simultaneous-offence provision)
• The IFAB — Circular no. 32, 31 March 2026 (2026/27 decisions, effective date and competition transition)
• The IFAB — Circular no. 31, 2 June 2025, Laws 10 and 14 (accidental double-touch clarification)
• The IFAB — Laws of the Game 2026/27, Law 12: Fouls and Misconduct (penalty awards, cards, DOGSO and restarts)
• The IFAB — Laws of the Game 2026/27, Law 1.2 and 1.6 (boundary lines, penalty area, mark and arc)
• The IFAB — Laws of the Game 2026/27, Law 7.4 (extension of a half for a penalty)
• The IFAB — Laws of the Game 2026/27, VAR protocol, sections 1–2 (authorisation and reviewable penalty incidents)

Source note: checked against The IFAB's 2026/27 English materials on 26 August 2026. The edition-specific change record was used for the deleted simultaneous-offence sentence because the live Law 14 page still showed the superseded wording when checked. Competition rules may supplement the baseline, determine VAR use and control transition timing for competitions that began before 1 July 2026.