That honor went to Dr. Dre, who pulled in $110 million.
Biebs barely broke the top 10.
Dre led the pack, thanks to his Beats headphone line. He collected $100 million pretax when HTC paid $300 million for a 51% stake in the company last year.
This year’s list has an international flavor. Among the top five, only Dre is from the United States.
Pink Floyd’s Roger Waters ranked second with $88 million, with almost all of it coming from his The Wall Live tour. He grossed $158 million on 63 shows in the first six months of 2012.
Fellow Brit Elton John claimed the third spot with $80 million.
U2 ranks fourth with $78 million. British boy band Take That rounded out the top five with $69 million.
Other highlights on the list include: Toby Keith, who tied Bieber for tenth with $55 million. Taylor Swift earned $57 million, same as Paul McCartney.
Coldplay and Adele claimed the 21st and 22nd spots with $37 million and $35 million, respectively.
Jay-Z and Beyoncé combined to earn $78 million.
Eight of the top 25 acts are from England or Ireland.