Gibson makes $395m from Passion of Christ
The sum is likely to be further boosted by DVD sales of the film, which follows the final hours of Christ, according to the New York Post.
The film was the biggest ever release, not during the summer or on a holiday.
It is only nine-months old but has shattered video sales records and is also making money on pay-per-view TV.
Much of the success has been down to the publicity the film achieved before it was released.
Some critics said it was too violent and others branded it anti-Semitic.
When none of the major Hollywood studios were interested, Gibson put up $30m (23m) of his own money.
His return on the investment marks a success perhaps only rivalled by George Lucas, with the Star Wars franchise.
According to figures seen by the New York Post, The Passion of the Christ grossed close to $427m (€321m) in US box office sales. Film company Newmarket took $180m (€239m) of that and another $30m (€23m) went on marketing costs.
Overseas distribution brought Gibson a further $70m (€53m).
The DVD of the film sold 4.1 million copies on the day it hit the shelves, leading to projections that it would take $350m (€263m) with $210m (€158m) going to Gibson. He has made more cash from sales of the video, pay-per-view showings, the soundtrack and related books.
“Gibson has created, distributed and sold the movie he wanted to make, and that is not an easy achievement anywhere,” said Scott Holleran, an analyst with Box Office Mojo.
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