The lucrative contract given to the former Real Madrid and Manchester United man from Saudi Pro League club Al-Nassr means that he is a long way clear at the top of the list.
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The Portugal international departed Manchester United in late 2022 following his explosive interview with Piers Morgan, where the forward was highly critical of the 20-time English champions.
Ronaldo failed to land a trophy last season after his move to Al-Nassr, who finished runners-up in the Saudi Pro League.
Financial details were not disclosed but media reports said the Saudis paid 40 million euros ($43.85 million) for the 31-year-old, who had two more years left on his Bayern contract.
Bayern Munich are aware that winger Sadio Mané is in talks with Saudi Arabian club Al-Nassr for a possible transfer.
After previously playing for Man U between 2003 and 2009, he rejoined the Red Devils in the summer of 2021.