She had the "biggest year of her career", playing 95 shows, bringing in an average $2.4m (£1.5m) per city, according to Forbes.
Endorsement deals with companies like Pepsi and H&M, along with the surprise album she released in December 2013, helped her to the top spot.
The self-titled album was released on iTunes with no prior promotion.
Beyonce has just announced she'll be releasing a platinum version of that album later this month, which will include new songs and a concert video.
Source: Forbes
Taylor Swift came in second on the Forbes list, taking home an estimated $64m (£40m).
Completing the top three is Pink, who played 85 dates during the time period Forbes used to make its estimates.
Her earnings were valued at $52m (£32.5m).
Other artists on the list include Rihanna in fourth with $48m (£30m) and Katy Perry, who took home $40m (£25m), in fifth.
Forbes calculated earnings by looking at income from "touring, record sales, publishing, merchandise sales, endorsements and other ventures" between June 2013 and June 2014.
They also interviewed managers, lawyers and executives and looked at data from organisations such as Nielsen SoundScan.
Some of the high-profile artists who missed out on a spot in the top 10 included Madonna, Nicki Minaj and Alicia Keys.
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Pham Minh Hoang had written articles that "blackened the image of the country", according to the judge at the trial in Ho Chi Minh City.
Hoang, 56, admitted having joined an opposition group but said his writings were not aimed at overthrowing anyone.
Human rights activists say dozens of government critics in Vietnam have been given long jail terms in recent years.
France's foreign ministry had earlier voiced "serious concern" about Hoang's case.
His family has said he will appeal against the sentence.
His wife, Le Thi Kieu Oanh, said she was "utterly shocked" by the court's decision.
"I am losing hope... but as a wife, I will fight until the very end," she told the BBC's Newshour programme.
Hoang, who was said to have written 33 articles under the pen name Phan Kien Quoc, asked for leniency, saying he did not know he was breaking the law.
"My writings were not aimed at overthrowing anyone," he told the court. "I only pointed out the negative things in society, and I think the country needs to be more democratic."
His lawyer said Hoang was only exercising his right to free speech, and drew from his experience in France "where there is a civilised education environment".
Subversion has become an increasingly common charge brought against democracy activists in Vietnam - resulting in sentences of up to 15 years in prison, says Nga Pham of the BBC's Vietnamese service.
But Hoang received the more lenient jail term of three years for a number of reasons; he is a French citizen, and although he confessed to belonging to the banned opposition group Viet Tan, he said he was not acting under its instruction.
Viet Tan is a California-based pro-democracy group that Vietnam considers a terrorist organisation. The US has said there is no evidence to suggest that Viet Tan is a terrorist group.

The Boomtown Rats were to headline the event in Dumfries along with Rick Astley, ABC, The Stars from The Commitments and The Rezillos on 4 June.
Last year the Doonhamers hosted their first concert when Status Quo were the headline act.
However, advanced ticket sales of just 700 compared with 5,000 sold in 2015 prompted the decision to cancel.
Organisers said sales were "not sufficient to justify the event going ahead on a commercial basis".
"We have not been helped with the number of alternative outdoor festivals and concerts across Scotland and the north of England," they said.
"After weighing up additional costs to go ahead with the concert from this point against the costs of cancelling altogether it was unfortunately a decision that had to be taken.
"Clearly all customers who have already bought and paid for tickets for the event will be refunded in full."
Taking home more than $115m (£72m) has made Beyonce this year's best paid woman in music.
[NEXT_CONCEPT]
A French-Vietnamese dissident blogger has been jailed in Vietnam for three years for attempted subversion.
[NEXT_CONCEPT]
A 1980s-themed concert at Queen of the South's Palmerston Park has been cancelled due to poor ticket sales.