The following is a King of Fighters 13 tier list as proposed by Bala and Theanswerkof.

This tier list is their OPINION. They justified their reasoning on a stream which can be found in the video recorded on January 11th in the archives at:

twitch.tv/theanswerkof

The characters in each tier are roughly equivalent.

A+: EX Kyo, Mr. Karate, Saiki, Robert, Kyo, Iori, Benimaru

A: EX Iori, Clark, Goro, Shen, Yuri, K', Hwa, Kensou

B+: Andy, Ryo

B: Kim, Mai, Duo Lon, Ash, Mature, Billy, Vice, Elisabeth, Raiden, Takuma, Maxima, Chin

B-: Athena, King, Terry, Ralf, Kula, Joe

C: Leona