Lady Gaga - $80 million (£52 million)
Justin Bieber is in second place again this year with $58m (£38m).- Justin Bieber - $58m (£38m)
- Taylor Swift - $55m (£36m)
- Calvin Harris - $46m (£30m)
- Rihanna - $43m (£28m)
- Katy Perry - $39m (£25m)
- Jennifer Lawrence $26m (£17m)
- Adele - $25m (£16m)
- Kristen Stewart - $22m (£14m)
- Taylor Lautner - $22m (£14m)
The Forbes website claims that Lady Gaga would have earned even more had she not had to cancel part of her world tour in February.
She recently announced her next album, Artpop, would be released in November with a single due out on 19 August.
To make the list Forbes estimated the entertainment-related income of celebrities between June 2012 and June 2013 by talking to agents, managers, producers and executives.
The other artists in the top five are Calvin Harris with $46m (£30m) and Rihanna, who earned $43m (£28m).
Adele, who made the list for the first time last year, was ranked number eight making an estimated $25m (£16m).
Earlier this year the British musician won an Oscar for the James Bond theme Skyfall.Star of The Hunger Games, Jennifer Lawrence, is the highest entry on the list not to work in the music industry.
She placed at number seven, with earnings of $26m (£17m).
Completing the top 10 are Twilight co-stars Kristen Stewart and Taylor Lautner who both made $22m (£14m).
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