For the first time in nine years, someone other than Lionel Messi or CR7 has been the highest-earning football player.
Forbes estimate Paris St-Germain forward Mbappe, 23, will earn $128m (£115.2m) this season.
Lionel Messi is second on $120m, followed byRonaldo at $100m.
The top five are as follows:
In 2022-23, an estimated 87 million dollars will be earned by Paris Saint-Germain and Brazil's Neymar, and 53 million dollars by Egypt's Salah.
David Beckham was the last one to top the list.
After signing a new three-year contract with Paris Saint-Germain in May, there was no chance of Kylian Mbappe moving to Real Madrid.
Since joining from Monaco, the World Cup winner has lifted 11 trophies at the club.
Erling Haaland made his debut in the top 10 after scoring 19 goals in 12 games for Manchester City.
Four of the top 10 players in the league are from the English top flight.
There are only two players under the age of 30.
Kylian Mbappe | PSG and France | $128m (£115.2m) |
Lionel Messi | PSG and Argentina | $120m (£108m) |
Cristiano Ronaldo | Manchester United and Portugal | $100m (£90m) |
Neymar | PSG and Brazil | $87m (£78.4m) |
Mohamed Salah | Liverpool and Egypt | $53m (£47.7m) |
Erling Haaland | Manchester City and Norway | $39m (£35.1m) |
Robert Lewandowski | Barcelona and Poland | $35m (31.5m) |
Eden Hazard | Real Madrid and Belgium | $31m (£27.9m) |
Andres Iniesta | Vissel Kobe and Spain | $30m (£27m) |
Kevin de Bruyne | Manchester City and Belgium | $29m (26.1m) |