Earning $95 million (£61 million), the London-born television producer, entrepreneur and often controversial talent show judge, accompanies Howard Stern at the top of the list.
The 53 year-old British multi-millionaire is known for his barbed remarks as a judge on shows such as Britain’s Got Talent.
Since the US launch of American Idol, The X Factor, and America’s Got Talent, Cowell has focused on his overseas projects and has withdrawn from the UK versions of the shows.
America’s Got Talent judge Howard Stern, who is also known for his outspoken persona, earned the same as Cowell between June 2012 and June 2013.
On a list dominated by men, Forbes ranked Oprah Winfrey fourth with a $77 million annual income.
Newly announced Oscars host Ellen DeGeneres came ninth place with $56 million.
Forbes' highest-paid TV personalities:
1. Simon Cowell $95m
2. Howard Stern $95m
3. Glenn Beck $90m
4. Oprah Winfrey $77
5. Dr. Phil McGraw $72m
6. Rush Limbaugh $66m
7. Donald Trump $63m
8. Ryan Seacrest $61m
9. Ellen DeGeneres $56m
10. Judy Sheindlin $47m
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