Celebrity 100 was an annual list compiled and published by Forbes magazine from 1999 to 2020, preceded by the Forbes Top 40 entertainers list. Until 2014, the rankings were made based on a complex combination of factors, including earnings, social media following, magazine covers and a range of qualitative metrics, with the aim of "measuring power". Since 2015, Forbes had solely factored pretax earnings, before deducting fees for managers, lawyers and agents.