Italy's Jannik Sinner, the ATP world number one, tops the list with USD 58 million, USD 35 million of it off the court.
Spain's Carlos Alcaraz is second on USD 53.7 million, while American Serena Williams is third with USD 40.1 million, despite earning only around USD 100,000 in prize money.
Forbes estimates that the 44-year-old, worth USD 400 million, is the world’s richest woman to have made her fortune primarily through sport.
She returned to the tour last June, less than four years after retiring.
Poland's tennis star Iga Świątek earned USD 5.5 million in prize money and USD 15 milllion off the court over the past year, according to Forbes.
Świątek won the WTA 1000 title in Toronto this month, her 12th at that level since the category was introduced in 2009 — one shy of Serena Williams' record.
She has a 26-5 record in WTA finals, the best winning percentage of any player with 20 or more such matches since 1990.
Sponsored by brands including Coach, On and Oral-B, she is also the only player, male or female, to have reached at least the third round of every Grand Slam tournament she has entered since the start of 2020.
Forbes says its estimates are based on conversations with industry sources and include endorsements, appearance fees and business ventures.
The figures underline a persistent gender pay gap in tennis: while Grand Slams pay equal prize money, smaller tournaments still do not.
The sport's ten highest earners made an estimated USD 333 million combined over the past year.
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Source: PAP, Forbes