Perry, 31, brought in $135 million in the previous 12 months, thanks to some huge world-wide “Prismatic” tour and sanctions deals with beauty firms like Coty and CoverGirl, Forbes estimated in a standing released on Wednesday.
Swift, 25, was a distant second, with the estimated $80 million.
6 million sales internationally for her “1989” hit album and also the beginning of a world tour.
Perry’s latest album “Prism” has sold some four million worldwide since its launch in 2013 as well as the “Roar” singer has been touring for most of the entire year.
British-American rock band Fleetwood Mac was placed third with $59.
5 million although only two of its five current line up are girls.
Lady Gaga was ranked fourth with $59 million – a long way behind her 2011 peak when she was grabbing headlines with crazy stunts and costumes.
Last year’s top earner Beyonce slipped to 5th place with the estimated $54. 5 million.
The Forbes list measures estimated pre-tax income from June 2014 to June 2015, and comprises earnings from records, touring, sanctions and other commercial deals.