Argentine forward Messi, 34, had a mediocre individual performance at Paris Saint-Germain in the 2021-22 season, but he helped them win the 2022 French Ligue 1 title in April.
According to the Forbes list, Messi was followed by Los Angeles Lakers' US superstar LeBron James, who earned $121.2 million.
The list's top five features three footballers along with two NBA players.
Manchester United's Portuguese forward Cristiano Ronaldo came third with $115 million, ahead of Messi's Brazilian PSG teammate Neymar with $95 million.
Golden State Warriors' US playmaker guard Stephen Curry made $92.8 million to be the world's fifth highest-paid athlete.
Outside of football and basketball, professional boxer Canelo Alvarez from Mexico, American NFL football player Tom Brady, and Swiss tennis veteran Roger Federer all made the list.
Forbes' highest-paid athletes list for 2022
1. Lionel Messi ($130 million)
2. LeBron James ($121.2 million)
3. Cristiano Ronaldo ($115 million)
4. Neymar ($95 million)
5. Stephen Curry ($92.8 million)
6. Kevin Durant ($92.1 million)
7. Roger Federer ($90.7 million)
8. Canelo Alvarez, Boxing ($90 million)
9. Tom Brady ($83.9 million)
10. Giannis Antetokounmpo ($80.9 million)
