The 'X Factor' USA judge, who neither released a new album nor went on tour in 2012, raked in an estimated USD 58 million in just 12 months.
Most of the 30-year-old pop star's profits came from her comeback Femme Fatale tour last year that grossed USD 68.7 million worldwide, followed by her Femme Fatale album, in addition to her popular fragrance line with Elizabeth Arden and her endorsement deals.
Music attorney Lori Landew, who helped Britney negotiate her first record deal as a teenager, explained her huge success despite a few rough years.
"Britney has an electricity that connects with audiences on screen and off, and it is that intangible quality that always seems to leave her fans, old and new, breathless," Landew said.
The blonde beauty, who signed a reported USD 15 million deal with the 'X Factor' and is expected to walk down the aisle with fiance Jason Trawick next year, beat off competition from last year's top earner Lady Gaga, and banked slightly more than her nearest rival Taylor Swift, 22, who earned USD 57 million.
Other top earners included Rihanna, 24, who made USD 53 million, Gaga, 26, who made USD 52 million and Katy Perry, 28, who earned USD 45 million.
Other top female earners included Madonna, 54, who earned USD 30 million and Beyonce, 31, who made USD 40 million.