The power pair are estimated to have made $78 million together in the financial year ending May 1, moving them from second place in last year's list, behind Tom Brady and Gisele Bundchen, to first.
According to Forbes, Beyonce earned more in the last year than her husband, amassing $40 million from sponsorship deals, sales of her '4' album and royalties from her back catalogue.
The figure is particularly impressive as she also took time off to have the couple's first baby, daughter Blue Ivy, who was born in January.
The rapper made an estimated $38 million from his Watch the Throne album and tour with Kanye West, continuing sales of his Decoded book as well as his many business interests, which include a nightclub and Roc Nation record label, management and music publishing company.
Relegated to second on the list were supermodel Gisele and NFL player Tom, who brought in an estimated $72 million, from her lucrative modelling deals and his four-year, $72 million contract extension with the New England Patriots.
He has also made a foray into modelling, signing contracts with Under Armour and UGG Boots.
Third on the list were fashion designer Victoria and soccer player David Beckham who are worth $54 million.
In fourth place are Brad Pitt and Angelina Jolie, who banked an estimated $45 million, and fifth were Will and Jada Pinkett Smith who raked in an estimated $40 million.
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