The American pugilist Mayweather has been ranked as the world's highest-paid athlete for the fourth time in seven years.
Mayweather earnt $275m (£205.9m) from his fight against UFC star Conor McGregor last August and supplemented his annual income with $10m (£7.49m) in endorsements, Forbes reports.
Mayweather overtook soccer great Cristiano Ronaldo, who held the money crown the previous two years. Apart from the aforementioned trio, no Indians have featured in the richest list.
Last year, the only woman on the list was tennis star Serena Williams, who made $27 million, including $19 million from endorsements, ranking No. 51.
Basketball players dominate the list (40%) followed by American football and football (soccer) players who make up almost 30% of the top earners.
"Yet like the Indian cricket mega-stars who have come before him, Kohli's big payday comes off the pitch" where he's partnered with top brands such as Puma, Pepsi, Audi and Oakley, Forbes said.
F1 driver Lewis Hamilton is the top Briton at number 12 with $51m.
According to the 2017 top earning list of Australian athletes, former world number one golfer Jason Day would be the closest to cracking the list, having earned AU$18.9m previous year.
Endorsement income from sponsorship deals fell slightly, by 1% to $877m. Forbes says 40 basketball players were among the top 100 thanks to a "soaring salary cap triggered by the NBA's $24 billion TV contract".
American golfer Phil Mickelson (47) was the oldest athlete in the top 100 with earnings of $41.3m while Greek basketballer Giannis Antetokounmpo (23) was the youngest with earnings of $35.5m.