Atualizado em 18 de dezembro de 2017
| Masculino - jogador | US$ | Feminino - jogadora | US$ | |
| 1. Roger Federer | 111.885.682 | 1. Serena Williams | 84.463.131 | |
| 2. Novak Djokovic | 109.805.403 | 2. Venus Williams | 39.900.489 | |
| 3. Rafael Nadal | 94.588.627 | 3. Maria Sharapova | 37.029.476 | |
| 4. Andy Murray | 60.807.644 | 4. Victoria Azarenka | 28.431.189 | |
| 5. Pete Sampras | 43.280.489 | 5. Agnieszka Radwanska | 27.199.285 | |
| 6. Andre Agassi | 31.152.975 | 6. Caroline Wozniacki | 26.834.694 | |
| 7. Stan Wawrinka | 30.905.144 | 7. Martina Hingis | 24.749.074 | |
| 8. David Ferrer | 30.796.561 | 8. Kim Clijsters | 24.442.340 | |
| 9. Tomas Berdych | 28.220.153 | 9. Svetlana Kuznetsova | 24.200.700 | |
| 10. Boris Becker | 25.080.956 | 10. Petra Kvitova | 24.040.818 | |
| 11.Yevgeny Kafelnikov | 23.883.797 | 11. Lindsay Davenport | 22.166.338 | |
| 12. Ivan Lendl | 21.262.417 | 12. Steffi Graf | 21.895.277 | |
| 13. Marin Cilic | 20.919.276 | 13. Martina Navratilova | 21.626.089 | |
| 14. Jo-Wilfried Tsonga | 20.808.869 | 14. Angelique Kerber | 21.470.479 | |
| 15. Lleyton Hewitt | 20.787.586 | 15. Justine Henin | 20.863.335 | |
| 16. Andy Roddick | 20.640.030 | 16. Simona Halep | 20.736.015 | |
| 17. Stefan Edberg | 20.630.941 | 17. Jelena Jankovic | 19.089.259 | |
| 18. Goran Ivanisevic | 19.878.007 | 18. Samantha Stosur | 17.082.912 | |
| 19. Michael Chang | 19.145.632 | 19. Arantxa Sanchez | 16.942.640 | |
| 20. Juan Martin del Potro | 18.873.003 | 20. Na Li | 16.709.074 | |
| 25. Gustavo Kuerten | 14.807.000 | 21. Garbine Muguruza | 15.516.622 | |
| 141. Marcelo Melo | 5.249.152 | 343. Teliana Pereira | 1.052.834 | |
| 147. Thomaz Bellucci | 5.157.757 | 610. Beatruiz Haddad Maia | 451.293 | |
| 165. Bruno Soares | 4.510.376 | 645. Nanda Alves |
405.862 | |
| 283. André Sá | 2.649.262 | 726. Patrícia Medrado | 327.734 | |
| 293. Fernando Meligeni | 2.555.367 | 864. Andrea Vieira | 217.269 | |
| 437. Rogério Silva | 1.504.125 | 900. Cláudia Monteiro |
198.638 | |
| 441. Luiz Mattar | 1.484.831 | 920. Paula Gonçalves |
193.131 | |
| 442. Ricardo Mello | 1.484.044 | 966. Niege Dias |
175.944 | |
| 502. João Souza | 1.306.528 | 1077. Joana Cortez |
140.665 | |
| 519. Flávio Saretta | 1.239.319 | 1080. Vanessa Menga |
139.973 | |
| 531. Jaime Oncins | 1.211.476 | 1114. Gabriela Cé |
132.239 | |
| 540. Marcos Daniel | 1.177.189 | 1164. Luciana Corsato |
122.996 |
