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The 'Rock of Ages' star - whose third wife Katie Holmes filed for divorce from him last week after five years of marriage - topped the annual list by Forbes after earning $75 million between May 2011 and May 2012.
Cruise enjoyed a successful year after 'Mission: Impossible - Ghost Protocol' earned more than $700 million at global box offices.
Leonardo DiCaprio - who was last year's top earner - came joint second with funnyman Adam Sandler, who both earned $37 million.
Former professional wrestler Dwayne 'The Rock' Johnson was in fourth, earning $36 million after one of his films 'Fast Five', took in an impressive $626 million at the box office.
Comedian Ben Stiller was at number five with $33 million, while Sacha Baron Cohen was just behind him, taking $30 million.
Others in the top 10 included Johnny Depp and Will Smith, while Taylor Lautner beat his 'Twilight Saga' co-star Robert Pattinson into 11th place.
In compiling the list, Forbes considers factors including upfront pay, profit participation, residuals, endorsements and advertising work.
Forbes' top 10 highest earning actors from May 2011 to May 2012:
1 - Tom Cruise
2 = Leonardo DiCaprio
2 = Adam Sandler
4 - Dwayne 'The Rock' Johnson
5 - Ben Stiller
6 - Sacha Baron Cohen
7 - Johnny Depp
8 - Will Smith
9 - Mark Wahlberg
10 - Taylor Lautner
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