The Inter Miami captain was named MVP in 2024 and 2025, becoming the second player to win the trophy twice after Preki, who won it in 1997 and 2003.
Messi, 39, was the top scorer in the regular season with 26 goals in 31 matches for Miami, who will be chasing a second straight title when the playoffs begin next week.
The other MVP finalists are German playmaker Hany Mukhtar of Nashville SC, Brazilians Evander of FC Cincinnati and Guilherme of Houston Dynamo, and American Cavan Sullivan of Philadelphia Union, this season's revelation at just 17 years old.
Sullivan, who scored nine goals in 29 matches, is also a finalist for Young Player of the Year alongside New York Red Bull's Julian Hall and Adri Mehmeti.