While the actress has often found herself in controversy - via her Ghost in the Shell and Rub & Tug casting - Johansson's role as Black Widow in the Marvel Cinematic Universe has proven to be gainful for the actress.
Coming in at second is Angelina Jolie with $28 million, the majority of which comes from her payday for Maleficent 2, which is now filming.
The number quadruples her 2017 earnings as she starred in The Avengers: Infinity War and filmed Avengers 4 for Marvel.
Jennifer Aniston, 49, who still earns residual income from the 1990s sitcom "Friends", came in third with US$19.5 million. She also received money from endorsements of products including Coca-Cola Co's Smartwater brand and Johnson & Johnson's Aveeno.
#5 is Reese Witherspoon with $16.5 million; she is teaming with Aniston for a new Apple series, which will see the actresses get paid around $1.25 million an episode. It's actually rumored that Marvel Studios is going to be dropping the X-Men actors due to their high pay (and we also see the original Avengers contracts expire following Avengers 4).
Also featured on the top list are Mila Kunis (No. 6, $16 million), Julia Roberts (No. 7, $13 million), Cate Blanchett (No. 8, $12.5 million) and Melissa McCarthy (No. 9, $12 million).
Notably absent from this year's list is Emma Stone, who claimed first place last year with $26 million for her Oscar-winning performance in the film La La Land.
The magazine compiles its annual celebrity earnings lists from box office and Nielsen data, as well as from interviews with industry insiders.