The Phoenix Nights star ended the year with £20 million after Tour That Doesn't Tour sold just over one million tickets and DVDs respectively, reports The Sunday Times.
Slapstick comic Lee Evans made second place with a reported £12.9 million, while Chatty Man's Alan Carr grossed £6m, and John Bishop had £5m.
Sarah Millican was the only female stand-up in the shortlist, earning £1.5 million for Chatterbox.
Good News funnyman Russell Howard was a place above Millican in fifth, raking in £3.3m overall for arena tour Right Here Right Now.
Michael McIntyre, who is about to embark on a huge 57-date tour, is likely to become this year's best-paid stand-up.
Watch Alan Carr speaking to Digital Spy about his return to stand-up below: