Forbes used salary and bonus data between June 1, 2017 and June 1, 2018 to create the list.
Mayweather overtook soccer great Cristiano Ronaldo, who held the money crown the previous two years.
United States boxer Floyd Mayweather has re-claimed the crown of the world's top earning athlete, but no women, or Australians, made the list.
Virat Kohli is yet again the sole cricketer on the list taking in $24 million largely due to his lucrative endorsement deals.
F1 driver Lewis Hamilton is the top Briton at number 12 with $51m. Last year, Kohli's earning through salary and winnings was $3 million while brand endorsements earned him $19 million.Interestingly, the top-100 paid athletes are all men and there is not a single woman on the list.
"But basketball players dominate the top 100 overall thanks to a soaring salary cap triggered by the NBA's $24bn TV contract".
While Mayweather is no stranger to this list, McGregor's presence is likely the reason why we haven't seen the former UFC lightweight and featherweight champion in an Octagon since November of 2016.
Though the list of leading athletes consists of players from 11 different sports, basketball takes over the list with a top score 40 NBA players among the top 100, up from 32 in 2017.
American golfer Phil Mickelson (47) was the oldest athlete in the top 100 with earnings of $41.3m while Greek basketballer Giannis Antetokounmpo (23) was the youngest with earnings of $35.5m.