She had the "biggest year of her career", playing 95 shows, bringing in an average $2.4m (£1.5m) per city.
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.
Taylor Swift came in second on the list, taking home an estimated $64m (£40m).
Completing the top three is Pink, who played 85 dates during the time period 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.
These calculated earnings were gotten 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 organizations 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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