The Single Ladies hit-maker and the rapper – who also owns record label Roc Nation – took the crown for the second year running having earned a staggering $95million together in the financial year June 2012 to June 2013.
The figures in the list show that the couple’s tours, businesses and endorsement deals saw them rack up $17million more than last year.
Jay Z’s collaborative effort with Kanye West, Watch The Throne, spurned a platinum selling album and a world tour which earned $1.4million a night.
Meanwhile, Beyonce – who took a year hiatus after giving birth to Blue Ivy in January 2012 – earned $2million a night for her current The Mrs Carter Show world tour.
The power couple earned $15million more than Gisele Bundchen and her footballer husband Tom Brady who came in second place with combined earnings of $80million.
The supermodel out-earned her partner by $4million as her line of flip-flops with Brazilian label Grendene – in which she owns shares – helped double her wages from last year.
Meanwhile Angelina Jolie and Brad Pitt earned a hefty $50million despite the fact they do not own any large businesses.
The couple – who have six children together Shiloh, seven, Maddox, 12, Pax nine, Zahara, eight, and five-year-old twins Knox and Vivienne – pulled in the majority of their income from film fees while Brad Pitt earned a reported $7million for his Chanel no.5 advert last year.
Ashton Kutcher and girlfriend Mila Kunis came in fourth place, while the fifth spot was taken by Kanye West and Kim Kardashian.
While Kanye had earned his half mainly through his Watch The Throne tour, Kim earns an estimated $10million a year through filming Keeping Up With The Kardashians and her various spin-off ventures.
Noticeably absent from the list was Victoria and David Beckham. While the pair are he golden couple in the UK, they have both had success internationally – David with his football career and Victoria with her clothing collections.