The Pop Diva edged out Britain’s Adele and pop star Taylor Swift.
The R&B singer earned some 105 million dollars from record sales and from her “Formation” concert tour, according to Forbes.
She also has her own Ivy Park fashion line and other business interests.
Adele, whose “25” album broke first-week U.S. sales records in 2015 and who completed her first major tour since 2011, made second place with an estimated 69 million dollars, despite having no major endorsements for other products.
Swift, who topped the last year’s list with 170 million dollars in estimated earnings, raked in 44 million dollars this time despite having finished her “1989” world tour.
The singer is expected to see her earnings rise significantly in the next 12 months courtesy of her new album “Reputation” – the best-selling album of 2017 – and an upcoming tour.
Canadian superstar Celine Dion took the No.4 spot, earning some 42 million dollars after taking a break from her Las Vegas residency following the death of her husband Rene Angelil in January 2016.
Forbes compiled the list after estimating pre-tax income for the 12 months from June 2016 to 2017, based on interviews with managers, agents, lawyers and some of the stars.
It also looked at data from the Pollstar, the Recording Industry Association of America and tracking firm Nielsen SoundScan.
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