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 ($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, with his income supplemented by €1.3 million in bonuses and some €33 million 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 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 , including €13.5 million 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 a year.
Behind him are two Italians, Carlo Ancelotti at Paris Saint-Germain (€12 million), and Marcello Lippi at Chinese club Guangzhou Evergrande (€11 million).