Kohli also is one of five Indians who are in the A+ category contract with the Board of Cricket Control in India (BCCI).
According to Forbes website www.forbes.com: "Athletes from 11 different sports made the cut".
This year 40 National Basketball Association players made the cut in Forbes' annual look at the world's 100 highest-paid athletes, breaking the record of 32 set last year by hoopsters.
Forbes reported that Mayweather, 41, topped sports highest-earners after banking $361 million dollars from his cross-combat superfight against mixed martial arts star Conor McGregor in August 2017.
NBA's top earner LeBron James banked Dollars 85.5 million, including endorsements, over the last 12 months to rank sixth among the highest-paid athletes.More news: Model 3 is on target, says Elon Musk
More news: Summit with Kim Jong-un Back On
More news: Jutanugarn shoots 67, climbs into lead at US Women's Open
Swiss ace Federer remains the most attractive athlete for sponsors, with endorsement deals accounting for $65 million of his earnings.
Of the men who landed in the top 10, Messi became a father for the third time this past March, Ronaldo welcomed twins last June and Ryan's wife gave birth to twins in April. He jumps 13 spots to fifth with an income of $90 million, including $19 million from endorsement partners. Tennis legend Roger Federer is 7th on the list while his fiercest rival Rafael Nadal completes the top-20 list by occupying the 20th spot.
Forbes said it was harder than ever to qualify for the 100 highest-paid athletes, with the cutoff up $1.5 million to $22.9 million.
Between them, the top 100 earned a collective $3.8bn during the past 12 months, which represents an increase of 23% from 2017.
Forbes used salary and bonus data between June 1, 2017 and June 1, 2018 to compile the list.
Atlanta Falcons quarterback Matt Ryan is the highest earning National Football League player, coming in at ninth with $67.3 million.