The list was composed by the FIFA Football Committee and a group of experts from France Football.
The winner will be announced in Zurich on January 11.
Shortlist
Sergio Aguero (Argentina/Manchester City)
Gareth Bale (Wales/Real Madrid)
Karim Benzema (France/Real Madrid)
Cristiano Ronaldo (Portugal/Real Madrid)
Kevin De Bruyne (Belgium/Manchester City)
Eden Hazard (Belgium/Chelsea)
Zlatan Ibrahimovic (Sweden/Paris Saint-Germain)
Andres Iniesta (Spain/Barcelona)
Toni Kroos (Germany/Real Madrid)
Robert Lewandowski (Poland/Bayern Munich)
Javier Mascherano (Argentina/Barcelona)
Lionel Messi (Argentina/Barcelona)
Thomas Mueller (Germany/Bayern Munich)
Manuel Neuer (Germany/Bayern Munich)
Neymar (Brazil/Barcelona)
Paul Pogba (France/Juventus)
Ivan Rakitic (Croatia/Barcelona)
Arjen Robben (Netherlands/Bayern Munich)
James Rodríguez (Colombia/Real Madrid)
Alexis Sanchez (Chile/Arsenal)
Luis Suarez (Uruguay/FC Barcelona)
Yaya Toure (Ivory Coast/Manchester City)
Arturo Vidal (Chile/Bayern Munich)