The three exempt restarts

Law 11 builds in three explicit exemptions. A player cannot be offside if they receive the ball directly from:

1. A goal kick
2. A corner kick
3. A throw-in

Stand wherever you want when one of these is taken. If the ball reaches you straight from the restart, you cannot be flagged offside.

Why the exemptions exist

Each of these restarts has a structural reason:

• Goal kicks typically launch the ball deep into the opposition half. If offside applied, every long goal kick to a forward would be flagged.
• Corner kicks are taken from the opponent's corner, so attackers in the box are inevitably ahead of defenders. The exemption keeps the corner viable.
• Throw-ins are similar to corners — attackers receiving inside the box from a long throw would always be in offside positions.

The Laws were never written to punish those situations.

What is NOT exempt

This trips up casual fans. Free kicks are not exempt. A direct or indirect free kick lifted over the defensive line into an attacker in an offside position is offside.

The four common restarts and their offside status:

• Goal kick — exempt
• Corner kick — exempt
• Throw-in — exempt
• Free kick — not exempt

The first three are listed in Law 11 by name. Free kicks are absent from the list, so the regular offside rule applies.

A simple example

A goalkeeper takes a long goal kick. A striker is standing 10 metres past the last defender — clearly in an offside position. The ball lands at their feet and they score.

The goal stands. The exemption applies because the ball was received directly from a goal kick.

If the same striker had been receiving from a long pass — not a goal kick — they would have been offside.

The exemption ends once play continues

The exemption is for the direct receipt of the restart, not the rest of the half.

A player who receives directly from a corner kick can pass the ball to a teammate. If that teammate is in an offside position when the pass is played, regular offside applies — the exemption is spent.

So an attacker cannot use a corner kick to permanently park themselves behind the defence. The next phase of play resets the rule.

Common confusions

• "They were behind the last defender." Doesn't matter on the three exempt restarts. The position is irrelevant.
• "It was a quick free kick — that should be exempt." No. Free kicks are not exempt regardless of how they are taken.
• "It was almost a corner." Almost is not exempt. The ball must come directly from the restart — not from a deflection or second touch in the buildup.

Why this rule matters at the World Cup

Knowing the exemptions removes a common moment of crowd confusion. A striker scores from a corner standing past the last defender; flag stays down. A throw-in lands at an attacker's feet behind the defence; play continues.

These are not refereeing mistakes. They are written into the law.

Official rule basis

Law 11 of the IFAB Laws of the Game lists the three exempt restarts by name in its definition of when offside cannot apply. The exemptions have been in the law since long before VAR — they are foundational, not modern adjustments.