The Manchester United manager earns a total of £24.2million, including a £13.8m salary and the rest in advertising revenue.
The Portuguese has contracts with blue-chip companies such as Jaguar, Adidas and Heineken.
Guardiola is fifth on the list on £12.5m – one of seven Premier League managers included.
China head coach Marcello Lippi is second on £20.3m, according to the survey in France Football, while former Manchester United defender Laurent Blanc is third after being paid off two years on his Paris-Saint Germain contract – worth £17.3m.
Top-paid coaches in the world
Cristiano Ronaldo tops the players’ rich list with earnings of £75.7m ahead of Lionel Messi (£66.1m) and Neymar (£48m).
Gareth Bale is fourth on £35.4m after doubling his Real Madrid salary in a new contract until 2022. The Welshman also £6.9m from deals with Nissan, Adidas and Foot Locker.
- Real Madrid squad take part in high intensity wor0:44
- Real Madrid players train with the club’s basketb1:08
- Justin Bieber told a TV reporter to f**k off but 0:48
- Ronaldo is annoyingly good at the water bottle ch0:23
- Ronaldo nutmegged, gets angry and shoots the ball0:55
- Cristiano Ronaldo posts selfie video from the top0:30
- Ronaldo training with Portugal at Euro 20162:04
- Ronaldo stars in quirky Israeli advert0:48
- Cristiano Ronaldo has a pop at James Rodriguez fo0:11
Cristiano Ronaldo wins Portuguese player of the year award
Zlatan Ibrahimovic, who joined Manchester United on a free transfer, is the best paid player in the Premier League on £21.7m, including £14.8m in wages and bonuses from his club.
- Figures based on salary, bonuses and advertising income for the 2016-2017 season