Half will go to his widow, Iman, along with the home they shared in New York. The rest is shared between his son and daughter.
It was also revealed that Bowie had requested that his ashes be scattered in Bali in a Buddhist ritual.
The singer died of cancer on 10 January, aged 69.
The will was filed in a Manhattan court on Friday under Bowie`s legal name, David Robert Jones.
The star`s personal assistant, Corinne Schwab, was left $2m and another $1m went to a former nanny, Marion Skene.
Bowie`s son, Duncan Jones, and daughter, Alexandria Zahra Jones, both received 25% of the estate. Alexandria was also left a home in upstate New York.
In the will, written in 2004, Bowie asked that he be cremated in Bali but if that was "not practical", then his ashes be scattered there anyway "in accordance with the Buddhist rituals". It is not clear if the scattering has already taken place.
Bowie`s body was cremated on 12 January in New Jersey, according to a death certificate filed with the will.
At the time it was reported that no family or friends were present at the ceremony, in accordance with his wishes.
Bowie had released a new album, Blackstar, just two days before his death, which has been retrospectively interpreted as his epitaph. The album is in the number one spot in the UK charts for the third week.
Rock star David Bowie leaves $100m in will
30 January 2016
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Rock star David Bowie left an estate valued at about $100m (
