New Delhi - Kohli holds the last spot in the list of top-100 athletes, headed by football superstar Lionel Messi.
Messi has led the Forbes list of world's highest-paid athletes for the first time, having unseated boxing great Floyd Mayweather. The 31-year-old earned $127 million last year, more than Juventus forward Cristiano Ronaldo ($109 million) in second place and Paris Saint-Germain's Neymar ($105 million) in third.
Fourth on the list is boxer Canelo Alvarez, followed by Roger Federer (tennis), Russell Wilson (football) and Aaron Rodgers (football).
Meanwhile, star singles tennis player Serena Williams is the only woman athlete in the list at the 63rd spot.