The singer made an estimated $80 million (£52 million) in the last 12 months, despite cancelling part of her tour to have hip surgery.
Last year she was ranked at number four, while Taylor Swift, who topped the poll in 2012, has dropped to third place with $55m (£36m).
Top 10 earning celebrities under 30 Continue reading the main story Lady Gaga - $80 million (£52 million) Justin Bieber - $58m (£38m) Taylor Swift - $55m (£36m) Calvin Harris - $46m (£30m) Rihanna - $43m (£28m) Katy Perry - $39m (£25m) Jennifer Lawrence $26m (£17m) Adele - $25m (£16m) Kristen Stewart - $22m (£14m) Taylor Lautner - $22m (£14m) Justin Bieber is in second place again this year with $58m (£38m).
The Forbes website claims that Lady Gaga would have earned even more had she not had to cancel part of her world tour in February.
She recently announced her next album, Artpop, would be released in November with a single due out on 19 August.
To make the list Forbes estimated the entertainment-related income of celebrities between June 2012 and June 2013 by talking to agents, managers, producers and executives.
The other artists in the top five are Calvin Harris with $46m (£30m) and Rihanna, who earned $43m (£28m).
Adele, who made the list for the first time last year, was ranked number eight making an estimated $25m (£16m).
Earlier this year the British musician won an Oscar for the James Bond theme Skyfall.
Star of The Hunger Games, Jennifer Lawrence, is the highest entry on the list not to work in the music industry.
She placed at number seven, with earnings of $26m (£17m).
Completing the top 10 are Twilight co-stars Kristen Stewart and Taylor Lautner who both made $22m (£14m). Heading,Hollywood ,entertainment ( Lady Gaga Top Earning Celebrity Under 30, says Forbes Magazine.
Bruce Willis says his wife Emma Heming does not mind his onscreen kisses with beautiful actresses like Catherine Zeta-Jones and Mary-Louise Parker.
Willis, 58, is starring with Zeta-Jones and Parker in action comedy "Red 2" and the actor believes he is lucky to get a chance to be romantic with women who he is not married to, reported Us magazine.
"I get to kiss two women in this film, which I seldom get to do in some of my other work. I get to kiss girls!," Willis said.
Willis has been married to Heming since 2009 and hasa one year old daughter, Mabel with her.
"I think I'm very fortunate. I get asked to do a lot of different kinds of things. Some of them include weapons, some of them include jokes, from time to time I get to make out with women that I'm not married to. How often does that happen?," he said.
Heming is good sport about his onscreen displays of affection.
"Nobody gets mad if you have to kiss someone every once in a while. You say, 'Look, it's right in the script. It says, 'Now (Bruce) kisses Mary-Louise Parker...Now (Bruce) kisses Catherine Zeta-Jones.
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