The 34-year-old, who currently stars as Walden Schmidt on the hit comedy show, rules the annual list released by the magazine with an estimated USD 24 million he made between May 2011 and May 2012.
The former 'That '70s Show' actor takes over the reign from his 'Men' predecessor Charlie Sheen, who earned a whopping USD 40 million last year.
He lost the shot the CBS sitcom to Kutcher following a very public meltdown. His current outing on the small screen -- 'Anger Management' -- is not part of the list.
Placed second are Hugh Laurie and Ray Romano, who are tied with USD 18 million.
Laurie earned the money during the final season of 'House MD', while Romano earned big amount mostly through syndication of his hit show 'Everybody Loves Raymond' which was cancelled in 2005.
Trailing behind them are '30 Rock' star Alec Baldwin and 'NCIS: Naval Criminal Investigative Service' actor Mark Harmon who are tied with USD 15 million each.
Also making into the list are Tim Allen (USD 14 million), Jon Cryer (USD 13 million), Patrick Dempsey (USD 12 million), Jim Parsons (USD 8 million), Johnny Galecki (USD 8 million) and Jason Segel (USD 8 million).
