The veteran singer's comeback tour has helped Brooks come in at number one on the annual list, raking in an estimated USD 90 million over the past year.
The feat also marks the largest sum for a country music act ever recorded by the money magazine.
After taking a 13-year break from touring, Brooks, 53, returned to the stage in 2014, playing sold out arenas all over the US and selling more than 2.5 million tickets for his much-anticipated gigs.
Jason Aldean comes in at number three with an estimated USD 43.5 million, while Luke Bryan's USD 42.5 million earnings and Kenny Chesney's USD 42 million haul round out the new top five.
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