The huge sum, most of which was from her world tour, propelled Beyonce, 33, from fourth place last year and put her firmly ahead of pop star Taylor Swift, 24, with $64 million, who jumped up one spot from last year to No. 2.
Pop singer Pink, 35, climbed up from No. 8 in 2013 to third with $52 million.
“Beyonce played 95 shows during our scoring period, bringing in an average of $2.4 million per city,” said Forbes, citing data from the Polestar trade magazine.
The R&B singer’s self-titled album released last December and endorsement deals pushed her earnings up further assuring her the top spot.
Barbados-born Rihanna, 26, with $48 million and Katy Perry, 30, who earned an estimated $40 million, rounded out the top five on the annual list.