The singer, 43, performed for 13 minutes on the field at NRG Stadium in her hometown of Houston alongside guests Shaboozey, Post Malone and her 12-year-old daughter Blue Ivy.
DailyMail.com reported the US singer earned more than $US1 million per minute for her time on Netflix.
It reported the estimated $US20 million also came from social media deals with "several people" said to have claimed the huge sum was part of a larger deal with Beyonce and Netflix.
Thanks for having us over, Beyoncé — Netflix (@netflix) #BeyonceBowl pic.twitter.com/pAeyObB3d4December 28, 2024
The Mail added it has been reported the singer inked a three-project deal with the streaming giant in 2019, which is two-thirds finished.
It said the first part was a documentary that showed her 2019 performance at Coachella, which is also said to have earned her $US20 million.
Beyonce's show during the Baltimore Ravens-Houston Texans NFL blockbuster has also made headlines as it was her first performance since husband Jay-Z was accused of rape. A lawsuit alleges the rapper and Sean 'Diddy' Combs raped a 13-year-old girl at an MTV Video Music Awards after-party in New York in 2000.
Jay-Z has denied the allegations while a lawyer for Combs - who is behind bars in New York awaiting trial on charges including sex trafficking - also denied the accusations.
Beyonce's Christmas show was her third major showing at half-time of an NFL game as she was the solo headliner for the Super Bowl half-time show in 2013 and a special guest alongside Bruno Mars during the 2016 Super Bowl.
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