The annual actor's list, by US publication Forbes, put Johnny in first place based on his last three films prior to June this year.
Johnny is one of the highest paid actors on the planet with estimated annual earnings of $30m (£20m), but according to the magazine, with his movies in 2015, Johnny made a return of just $1.20 (81p) for every $1 (67p) he was paid.
Johnny, who has recently starred in Mortdecai, Transcendence and The Lone Ranger, has actually shifted up one place, as he was number two on last year's list.
Meanwhile, Denzel Washington is ranked second on the list. He returned just $6.50 (£4.39) for every dollar he was paid.
Will Ferrell, who topped the list in 2009 and 2010, was ranked in third place bringing in $6.80 (£4.59) for every dollar.
Other actors making the top 10 include Tom Cruise, Christian Bale, Brad Pitt and Ben Affleck.
Try Reveal's digital edition on iPhone & iPad. Subscribe now & never miss an issue!