Ivan Toney would need to sacrifice £14m if he wants to join West Ham United in January | OneFootball

West Ham United target Ivan Toney would need to sacrifice around £14 million if he wants to move to the Premier League in January, according to the Sun.

West Ham are monitoring the situation of the Al-Ahli striker with Niclas Fullkrug expected to leave the London Stadium club during the winter.

The Hammers could do with attacking firepower heading into the second half of 2025-26, and Toney fits the bill following 41 goals in 59 games at the Saudi Pro League.

The 29-year-old also proved himself in the Premier League with Brentford before joining Al-Ahli in August 2024.

The West Ham target notched 36 goals and 11 assists in 83 top-flight appearances, and he needs to be playing at a top level again to have a chance of going to the World Cup next year.

However, a return to England would see Toney having to pay the tax due on his 18 months’ salary in Saudi.

He signed a tax-free four-year deal worth £400,000 per week upon moving to Saudi, but UK citizens are liable for back taxes to HMRC if they return to the country within two years.

It is a huge dilemma for Toney as he needs to sacrifice £14m to join West Ham or any of his Premier League suitors to boost his World Cup chances.

Tottenham Hotspur and Everton are also keeping tabs on his situation, but whether they or West Ham have what it takes to lure him back to the Premier League remains to be seen.

Hammers manager Nuno Espirito Santo needs to bolster his squad in January as he looks to keep his side up following a woeful start to 2025-26.

West Ham picked up back-to-back league wins heading into the international break, but they remain 18th in the table and will need to do more going forward to retain their Premier League status at the end of the season.

Adding a proven striker in the mould of Toney to their attack in January will come in handy, and their supporters will be praying a miracle happens.