Soccer players held three of the top five spots.
Not a single woman has been included among the world's top 100 earning sportspeople - the first time it has been entirely populated by men since Forbes began compiling an extended list eight years ago.
Forbes used salary and bonus data between June 1, 2017 and June 1, 2018 to compile the list.
Irish mixed martial artist McGregor ($130 million) and Paris St Germain's Neymar ($118 million) were fourth and fifth, respectively, but for the first time since 2010 there was not a single woman on the list. Kohli, the only sportsperson from India to be featured in the list, is ranked 83rd with earnings of $24 million.
Mayweather ($285m) 2. Lionel Messi ($111m) 3. Lionel Messi clocked in at $111 million while Ronaldo followed at $108 million.
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.
NBA's top earner LeBron James banked Dollars 85.5 million, including endorsements, over the last 12 months to rank sixth among the highest-paid athletes.
Messi's annual salary and bonus exceeded United States dollars 80 million, making him the highest-paid player on the pitch this year. Completing the top 10 were basketball's LeBron James (85.5), tennis's Roger Federer (77.2), basketball's Stephen Curry (76.9) and quarterbacks Matt Ryan (67.3) and Matthew Stafford (59.5). The top 100 earned United States dollars 3.8 billion, a 23 per cent jump over previous year.
There are 66 Americans and 40 basketball players on the list.