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 installment of the popular Fast and Furious racing movie franchise.
The amount of money Johnson can command has risen sharply after the strong box office performances of his recent films, including the 2015 disaster movie San Andreas, Forbes said.
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 $46m.
Forbes said 18 actors banked more than $20m 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 $61m.
Matt Damon came in third with $55m, largely due to the success of his 2015 space film The Martian.
Tom Cruise was placed fourth with $53m and Johnny Depp — who has been involved in a high-profile divorce from wife Amber Heard — ranked fifth with $48m.
Iron Man Downey fell from the 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 $33m.
Harrison Ford crept onto the list for the first time since 2009 thanks to his return as Han Solo in the blockbuster new Star Wars: The Force Awakens movie and video game.
Ford, who also is to reprise his role as adventurer Indiana Jones in 2019, ranked 20th with earnings of about $15m.
Forbes said the listed earnings are calculated before management fees and taxes.
¦ 1. Dwayne Johnson - $64.5m
¦ 2. Jackie Chan - $61m
¦ 3. Matt Damon - $55m
¦ 4. Tom Cruise - $53m
¦ 5. Johnny Depp - $48m
¦ 6. Ben Affleck - $43m
¦ 7. Vin Diesel - $35m
¦ 8. Shah Rukh Khan - $33m
¦ 9. Robert Downey Jr - $33m
¦ 10. Akshay Kumar - $31.5m
¦ 11. Brad Pitt - $31.5m
¦ 12. Adam Sandler - $30m
¦ 13. Mark Wahlberg - $30m
¦ 14. Salman Kahn - $28.5m
¦ 15. Leonardo DiCaprio - $27m
¦ 16. Chris Pratt - $26m
¦ 17. Will Smith - $20.5m
¦ 18. Amitabh Bachchan - $20m
¦ 19. Matthew McConaughey - $18m
¦ 20. Harrison Ford - $15m