Osaka is the second-highest earner on the list, with Serena, Djokovic and Nadal completing the top five
Roger Federer was the highest earning tennis player in the world over the last 12 months, making about $90.6m before taxes, despite the Swiss maestro's time on court being limited by injury, Forbes' said Thursday.
Federer, who has skipped this year's US Open due to a knee injury, made less than $1m from playing tennis, with the bulk of his income coming from endorsements, Forbes' said.
Japan's Naomi Osaka is the second-highest earner on the list, with $60.1m in pre-tax income, more than 90% of which she made off court, with Serena Williams, Novak Djokovic and Rafael Nadal completing the top five.
Williams and Nadal are also out of the year's final Grand Slam due to injury.
The 10 highest-paid tennis players collectively earned $320m over the last 12 months, down 6% from last year, largely due to tournaments and lucrative exhibition matches being cancelled due to the Covid-19 pandemic, Forbes' said.
Despite the decrease, the top 10 made more money off court, taking in $281m from endorsements, or 4% more than the previous year, even with reduced spending by a number of brands.
Top 10 highest earners in tennis:
Roger Federer - $90.6m
Naomi Osaka - 60.1m
Serena Williams - $41.8m
Novak Djokovic - $38m
Rafael Nadal - $27m
Kei Nishikori - $26m
Daniil Medvedev - $13.9m
Dominic Thiem - $8.9m
Stefanos Tsitsipas - $8.1m
Ashleigh Barty - $5.8m