He climbed from his number two placing last year - despite his $89.4m (£73.6m) earnings actually being less than the $119m (£98.1m) he made in 2018.
Last year's number one actor George Clooney has dropped out of the top 10.
That's because his high earnings on 2018's list were down to the sale of his tequila company, in a deal worth $1bn (£753m).
The highest paid actresses list will be released by Forbes on Friday.
The lists include celebrities' overall earnings, including brand endorsements and don't solely consist of payments for acting.
Johnson's endorsements include sportswear firm Under Armour.
In the last year, he has starred in the Fast & Furious spin-off Hobbs & Shaw, Skyscraper and has produced films like Fighting with My Family and Shazam!.
Later this year, he will star in Jumanji: The Next Level alongside Kevin Hart and Jack Black.