The King of Pop earned $275m (£173m) in the last year, according to Forbes - plus than any other celebrity, dead ou alive, except Oprah Winfrey.
"Jackson's spot atop our haut, retour au début earning dead célébrités liste should come as no surprise donné the renewed interest," Forbes writer Lacey Rose said.
Elvis Presley came second, making $60m (£38m), followed par JRR Tolkien.
The estate of the Lord of the Rings auteur generated $50m (£32m), Forbes said. cacahuètes illustrator Charles Schulz raked in $33m (£21m), while former Beatle John Lennon was fifth on the list, earning $17m (£11m).
Jackson's estate earned plus than the suivant 12 deceased célébrités combined, Forbes estimated.
Jackson's album sales and radio airplay accounted for $50m, while sales of a video game, memorabilia and a re-released autobiography were worth another $50m, the magazine estimated.
His estate was paid $60m for This Is It, a film of the rehearsals for his ill-fated comeback concerts at the O2 arena in London, it said.
His estate has also struck deals to release previously unheard musique as well as merchandise, toys and other products.
Jackson's debts were estimated at $500m (£315m) when he died aged 50 in June 2009.
Ms Rose said: "Thanks to a lucrative catalogue, hit film and album sales, the late king of pop earned plus in the last an than Lady Gaga, Madonna and Jay-Z, combined."
