The pair, who married in 2008, earned an estimated US$122m between June 2008 and June 2009 — more than any other couple married or unmarried. In a distant second place was Indiana Jones star Harrison Ford and girlfriend Calista Flockhart with estimated combined earnings of US$69m.
Actors Brad Pitt and Angelina Jolie were ranked third.
Forbes spoke to agents, managers, producers and lawyers to determine what celebrities earned.
Last year, Beyoncé out-earned Jay-Z — bringing in US$87m to his $35m — helped by chart hits like Singles Ladies and starring in film Obsessed.
The couple also topped last year’s list with earnings of US$162m.
Will Smith and his wife, Jada Pinkett Smith, ranked fourth on the list with US$48m thanks in part to their roles in hit films I Am Legend and Madagascar: Escape 2 Africa.
Footballer David and Victoria Beckham complete the top five. — BBCOnline.