The Eurasia estate is located 24 kilometers (15 miles) from Moscow city center, on the exclusive Rublevo-Uspenskoye highway in western Moscow, where many of Russia's political and business elite live.
"This sizable property consists of an 11,700-square-foot mansion, two 4,000-square-foot guest houses and a 91,000-square-foot recreation center that has a pool, Turkish and Russian baths, a gym, sauna and lounges," the magazine said.
According to Forbes, the Holmby Hills Estate, known as Fleur de Lys, in California and Dunnellen Hall, in Connecticut, top the most expensive property list at $125 million.
Windlesham, on a 58 acre estate in Surrey, England, is in third place and with a $110-million price tag it is the most expensive house for sale in the U.K.
At $100 million, the Eurasia estate in Moscow is in joint fourth place along with a Lake Tahoe property in Nevada.
The world's top properties also include the Hillandale estate in Connecticut, at $95 million, BootJack Ranch in Colorado $88 million, and Villa Leopolda on the French Riviera at $88 million.