According to Forbes magazine, Lady Gaga is the top earning celebrity under 30 years old.
Lady Gaga made an estimated $80 million in the last 12 months, despite cancelling part of her tour to have hip surgery.
Last year she was ranked at number four, while Taylor Swift, who topped the poll in 2012, has dropped to third place with $55 million.
Justin Bieber is in second place again this year with $58 million.
The Forbes website claims that Lady Gaga would have earned even more had she not had to cancel part of her world tour in February.
She recently announced her next album, Artpop, would be released in November with a single due out on August 19.
To make the list, Forbes magazine estimated the entertainment-related income of celebrities between June 2012 and June 2013 by talking to agents, managers, producers and executives.
The other artists in the top five are Calvin Harris with $46 million and Rihanna, who earned $43 million.
Adele, who made the list for the first time last year, was ranked number eight making an estimated $25 million.
Earlier this year Adele won an Oscar for the James Bond theme Skyfall.
Star of The Hunger Games, Jennifer Lawrence, is the highest entry on the list not to work in the music industry.
Jennifer Lawrence placed at number seven, with earnings of $26 million.
Completing the top 10 are Twilight co-stars Kristen Stewart and Taylor Lautner who both made $22 million.
Top 10 earning celebrities under 30
- Lady Gaga – $80 million
- Justin Bieber – $58 million
- Taylor Swift – $55 million
- Calvin Harris – $46 million
- Rihanna – $43 million
- Katy Perry – $39 million
- Jennifer Lawrence – $26 million
- Adele – $25 million
- Kristen Stewart – $22 million
- Taylor Lautner – $22 million