The veteran Englishman, who joined Paris Saint-Germain in January on a short-term deal until the end of the season, is nearing the end of his playing career but still comes in ahead of world player of the year Lionel Messi and prolific Real Madrid star Cristiano Ronaldo.
France Football report that Beckham will earn 36 million euros ($46.7m, 30.9m) in 2012-13, leaving him just ahead of four-time Ballon d'Or winner Messi.
Beckham, who left the Los Angeles Galaxy in December, is reported to have earned an annual salary of 1.7 million euros, with his income supplemented by 1.3 million euros in bonuses and some 33 million euros from other sources, including advertising deals.
The 37-year-old Beckham revealed after signing for PSG that all money due to him from his contract with the French giants would be donated to charity.
In contrast, Messi's income of 35 million euros, includes 13 million in salary and bonuses, with the remainder coming from advertising and other sources.
Ronaldo comes in third, with total income reaching 30 million euros, including 13.5 million euros from salary and bonuses.
The magazine also reports that Real Madrid coach Jose Mourinho is the best-paid coach in the world game, earning 14 million euros a year.
Behind him are two Italians, Carlo Ancelotti at Paris Saint-Germain (12 million euros), and Marcello Lippi at Chinese club Guangzhou Evergrande (11 million).