A large chunk of that cash came from her successful Formation World Tour, which grossed over a quarter of a billion dollars.
Adele is this year’s runner up after earning $69 million (£52.1 million) from her third album and subsequent tour.
Taylor Swift, who was last year’s highest-paid woman, has dropped to third place after pulling in $44 million (£32.2 million) although she could be in line for number one in 2018 as her latest release Reputation is already the best-selling album of 2017.
Celine Dion ranks fourth with $42 million (£31.7 million) in earnings thanks to her lucrative Las Vegas residency.
Jennifer Lopez, who also has a residency in Vegas and produces TV show World of Dance, rounded off the top five with $38 million (£28.7 million).
Dolly Parton, 71, comes in at number six after earning $37 million (£27.9 million) pre-tax from performing 63 shows between June 2016 until June 2017.
Rihanna follows hot on Dolly’s heels in seventh place after raking in $36 million (£27.1 million) last year.
Britney Spears comes eighth with $34 million (£25.6 million) in earnings while Katy Perry is behind her in ninth place with $33 million (£24.9 million).
Barbra Streisand rounded out the top 10 after pulling in $30 million (£22.6 million).
Madonna, Lady Gaga, Selena Gomez and Ariana Grande all made double-digit millions but still missed out on getting on the shortlist.
Forbes’ highest-paid woman in music 2017
Beyoncé – $105 million (£79.3 million)
Adele – $69 million (£52.1 million)
Taylor Swift – $44 million (£32.2 million)
Celine Dion – $42 million (£31.7 million)
Jennifer Lopez – $38 million (£28.7 million)
Dolly Parton – $37 million (£27.9 million)
Rihanna – $36 million (£27.1 million)
Britney Spears – $34 million (£25.6 million)
Katy Perry – $33 million (£24.9 million)
Barbra Streisand – $30 million (£22.6 million)