Last year's list was topped by Kevin Hart, whose income was $87.5 million but this year he dropped to number six with earnings of $32.5 million, having cut down his touring schedule to focus on his movie work and his streaming platform Laugh Out Loud, which is due to launch next week.
Jim Gaffigan was ranked seventh, having made $30.5 million.
Former 'America's Got Talent' winner Terry Fator took eighth place on the list with $18.5 million, having played 225 gigs over the time period, most of which were part of his Las Vegas residency, while Jeff Dunham and newcomer Sebastian Maniscalco - who were ninth and tenth - each played over 100 shows.
Sebastian said: "Whatever work would come my way, I'd say, 'Just book me.' Let me go out there - whatever the gig is, whatever the pay is."
Forbes' Highest-Paid Comedians 2017:
1. Jerry Seinfeld, $69 million US
2. Chris Rock, $57 million US
3. Louis C.K., $52 million US
4. Dave Chappelle, $47 million US
5. Amy Schumer, $37.5 million US
6. Kevin Hart, $32.5 million US
7. Jim Gaffigan, $30.5 million US
8. Terry Fator, $18.5 million US
9. Jeff Dunham, $15.5 million US
10. Sebastian Maniscalco, $15 million US