Ride Along star Kevin Hart climbs up three spots from last year's rankings to place second with $US28.5 million.
Las Vegas ventriloquist Terry Fator, who has pocketed $US21.5 million, is at No.3 followed by Jeff Dunham and Canadian Russell Peters, who are tied at No.4 with $US19 million.
Aziz Ansari, Louis CK, and Dave Chappelle also feature in the new top 10.
John Bishop is the only Brit on the list.
However, there are no females in sight.
Forbes states that for comics to be considered, their primary source of income had to come from concert ticket sales and they had to earn a minimum of $US7.5 million.
The earnings are before deductions for management fees and taxes and are collated from data from Nielson, IMDB and other sources, as well as taking into account interviews with agents, managers, lawyers, industry insiders and the stars themselves.
Forbes' 2015 Highest-Paid Comedians
1. Jerry Seinfeld $US36m
2. Kevin Hart $US28.5m
3. Terry Fator $US21.5m
4. Jeff Dunham/Russell Peters $US19m
6. Aziz Ansari $US9.5m
7. Louis C.K. $US9m
8. Gabriel Iglesias $US8.5m
9. John Bishop $US8m
10. Dave Chappelle: $7.5m (4.8m)
- WENN