Johnson, 44, knocked Robert Downey Jr off the top spot and more than doubled his 2015 earnings, largely thanks to his action comedy "Central Intelligence".
Johnson, known as "The Rock" during his wrestling career, also collected advance fees from the eighth instalment of the popular "Fast and Furious" racing movie franchise.
The Forbes annual list again highlighted the pay gap between men and women in Hollywood.
Earlier this week the magazine named "Hunger Games" star Jennifer Lawrence the world's highest paid actress for a second straight year, with an estimated 2016 take of $46 million.
Forbes said 18 actors banked more than $20 million in its June 2015-June 2016 scoring period, compared with four actresses.
Jackie Chan, who has not had a big US box office hit for years but is a prolific actor and producer in the burgeoning Chinese entertainment market, was second on the list with $61 million.
Matt Damon came in third with $55 million, largely due to the success of his 2015 space film "The Martian".
"Iron Man" Downey fell from top spot, despite reprising his comic book hero role in "Captain America: Civil War". He ranked eighth, tied with Bollywood star Shah Rukh Khan, with $33 million.