The Forbes list, released Thursday, ranks 100 celebrities including musicians, film stars, athletes and comedians.
Jenner tops the list with a pre-tax income of $590 million after she sold a 51 percent stake in her cosmetics company to Coty in January.
West earned $170 million over the past year, primarily from his Yeezy sneaker line with Adidas.
Federer is in third with $106.3 million, making him the world's highest-paid athlete. The tennis player's income comes from his endorsement deals which include Japanese apparel brand Uniqlo.
Soccer star Cristiano Ronaldo with $105 million, soccer star Lionel Messi with $104 million, filmmaker Tyler Perry with $97 million, soccer star Neymar with $95.5 million, radio host Howard Stern with $90 million, NBA star LeBron James with $88.2 million and actor Dwayne Johnson with $87.5 million round out the Top 10.