Beyonce is music's highest-paid woman

US singer, Beyonce's hit album Lemonade and world tour made her the highest-paid woman in music in 2017, according to an annual Forbes list, edging out Britain's Adele and pop star Taylor Swift.

The R&B singer earned about $US105 million ($A147 million) from record sales and from her Formation concert tour, according to Forbes on Monday. She also has her own Ivy Park fashion line and other business interests.

Adele, whose 25 album broke first-week US sales records in 2015 and who completed her first major tour since 2011, made second place with an estimated $US69 million, despite having no major endorsements for other products.

Swift, who topped the last year's list with $US170 million in estimated earnings, raked in $US44 million this time despite having finished her 1989 world tour. The singer is expected to see her earnings rise significantly in the next 12 months courtesy of her new album Reputation - the best-selling album of 2017 - and an upcoming tour.

Canadian superstar Celine Dion took the No.4 spot, earning some $US42 million after taking a break from her Las Vegas residency following the death of her husband Rene Angelil in January 2016.

Forbes compiled the list after estimating pretax income for the 12 months from June 2016 to 2017, based on interviews with managers, agents, lawyers and some of the stars. It also looked at data from the Pollstar, the Recording Industry Association of America and tracking firm Nielsen SoundScan.