1. Isla de sa Ferradura
Spain
$39.7 million (A$53 million, C$44.9 million, €32.99 million, £22.7 million, Rs1.8 billion)
2. Pakatoa Island(tie)
New Zealand
$35 million (A$46.8 million, C$39.6 million, €29 million , £20 million , Rs1.5 billion) 
2. Cerralvo Island (tie)
Mexico
$35 million (A$46.8 million, C$39.6 million, €29 million , £20 million , Rs1.5 billion) 
4. Temptation Island
Thailand
$30 million (A$40.1 million, C$33.9 million, €24.9 million, £17.1 million, Rs1.3 billion) 
5. Caritas Island
Fairfield County, Conn.
$25 million plus (A$33.4 million, C$28.3 million, €20.8 million, £14.3 million, Rs1.1 billion) 
6. Allan Island (tie)
Washington State
$25 million (A$33.4 million, C$28.3 million, €20.8 million, £14.3 million, Rs1.1 billion) 
6. Grand Bogue Caye(tie)
Belize
$25 million (A$33.4 million, C$28.3 million, €20.8 million, £14.3 million, Rs1.1 billion) 
6. Blue Lagoon(tie)
Fiji
$25 million (A$33.4 million, C$28.3 million, €20.8 million, £14.3 million, Rs1.1 billion)

9. Thatch Cay
U.S. Virgin Islands
$24 million (A$32.1 million, C$27.1 million, €19.9 million, £13.7 million, Rs1.1 billion) 
10. Isola Santo Stefano
Italy
$24 million (A$32.3 million, C$27.3 million, €20 million, £13.9 million, Rs 1.1 billion) 
Source: LINK