The ranking, which was set up as a “more scientific and reliable” rival to the British-based 50 Best Restaurants ranking, was based on an aggregation of reviews by food guides and critics.
At the head of the table, the Guy Savoy restaurant in la Monnaie, the old French national mint on the Left Bank of the River Seine, received an impressive 99.75 out of 100.
And if you want to be one of the lucky ones to sample this master chef's work, his 11-course “Colours, Textures and Flavours” menu will set you back €395.
Famous for its artichoke soup with black truffle and filo pastry mushroom brioche and “cold steamed” blue lobster, Guy Savoy was also the top-rated French restaurant in 2015 when it came fourth in the overall ranking.
La Liste gives us “a snapshot of what is happening in the world of gastronomy”, said its president and founder, Philippe Faure.
Although Japan and China continue to dominate the list, two other French restaurants also made it into the top ten: Alain Ducasse at the Plaza Athenee in Paris (99.25) and La Vague d'Or in Saint-Tropez (99).
Savoy, 63, a three-Michelin-starred chef, comes from humble origins. His father was a municipal gardener in the small town of Bourgoin-Jailleu near Lyon in eastern France where his mother ran a fast-food “buvette”.
He later trained as a chocolate maker before being taken on as an apprentice by the legendary Troisgros brothers for their restaurant in nearby Roanne.
Superstar chef Gordon Ramsay who was trained by Savoy also appeared on the list, with his flagship London restaurant remaining the highest-rated British table.
This year's winners will be formally announced at a banquet in Paris on Monday, with 40 of the world's leading chefs also invited to meet French President Emmanuel Macron at his Elysee Palace residence.