The 32-year-old singer overtook Oprah Winfrey to top the magazine's 2014 Celebrity 100. The annual list ranks actors, musicians, athletes, authors and models based on money and fame.
Beyoncé earned an estimated $115 million since last June, and her concerts collect $2.4 million each in revenue. She holds endorsements with companies such as H&M and Pepsi, and has released several of her own fragrances. Her latest, self-titled album debuted in December, and has sold more than three million copies worldwide.
Husband Jay Z came in at number six on the list, having earned an estimated $60 million in the last year. He and Beyoncé recently embarked on their On the Run tour, which wraps up September 13 in Paris. Oprah ranks at number four this year, and has made the list sixteen times.