The four-time major victor has banked $37.5m over the previous year, including $3.7m in on-course earnings and $34m in endorsements.
Forbes has once again ranked the world's athletes by their total earnings in the past year.
For the first time since 2010, when the list expanded to include at least 50 people, not a single female athlete made the top 100.
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In the top 100 list, the National Football League had 18 athletes, 14 were baseball players and nine were footballers.
Forbes released a list of the world's highest paid athletes on Tuesday. The India skipper is placed 83 on the list.
"Serena is still killing it off the court, "he said about the younger Williams earning potential".
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Jordan Spieth sat right behind him in 23rd ($41.2 million), with Rory McIlroy lying at 27th ($37.7 million). Williams just missed out with earnings of $18m, while Sharapova still managed to earn $16m, nearly all of it from sponsors who remained to loyal to her.
Forbes says 40 basketball players were among the top 100 thanks to a " soaring salary cap triggered by the NBA's $24 billion TV contract." . Erm, hands up if you have ever heard of Batum? There are five golfers in the list, 18 American footballers, 14 baseball players, nine footballers, four boxers, four tennis players, three racing drivers, and one each from cricket (Virat Kohli), mixed-martial arts (McGregor) and athletics (Usain Bolt).
Perhaps unsurprisingly Tiger Woods, who has topped this list many times in the past, is the highest of those.
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