Forbes estimates the 29-year-old singer made $185m (£148m) in pre-tax earnings in the year beginning 1 June 2018. Swift last topped Forbes’ Celebrity 100 in 2016, when her pre-tax earnings were calculated to be $170m (£136m).
The news follows Swift accusing music mogul Scooter Braun of “stripping her of her life’s work” by acquiring her former record label Big Machine.
The bulk of Swift’s 2018/19 earnings is likely to derive from her Reputation stadium tour, which Forbes adjudged to be the highest-grossing tour in US history.
Swift’s new album Lover – her first release with her new record label Republic Records – comes out in August. Social media and reality TV star Kylie Jenner is ranked second on the list with an estimated pre-tax pay packet of $170m (£136m). Earlier this year, Jenner earned a place on Forbes’ list of the world’s richest self-made women thanks to an estimated net worth of around $1 billion (£800m).
Her inclusion on the list proved controversial, with many claiming her “billionaire” status derived in part from her famous family. Most of her fortune derives from her best-selling beauty business. Jenner, who turns 22 next month, was ranked third in last year’s Celebrity 100 countdown, below boxer Floyd Merryweather and actor George Clooney.