The pair earned $77 million (£47m) and $50 million (£30m) respectively to the year ending on 1 May.
www,mannastores.comComedian Adam Sandler, who earned $40m (£24m), captured third spot while Will Smith and Tom Hanks were close behind, making $36m (£22m) and $35m (£21m).
Forbes described Sandler as one of the surest things in Hollywood.They added that even if his films were not loved by critics they were popular with the ticket-buying public.
Although Smith has been focusing more on his family lately, he still managed to be among the top five best-paid actors.
Hanks' film Larry Crowne was a flop but the actor also voices Woody in the Toy Story films.
The third Toy Story movie was the highest-grossing animated film of all time.
DiCaprio, who moved from fifth to first place, had two box office hits last year, Shutter Island and Inception, which between them earned more than $1 billion (£614m).
In his next films he'll play FBI chief J. Edgar Hoover and the title role in The Great Gatsby.
Depp, last year's top paid actor, continues to sell tickets as Jack Sparrow in the Pirates of the Caribbean franchise.
Forbes compiled the list based on earning after speaking to agents, lawyers, producers and industry insiders to estimate what each actor earned for the year that ended 1 May.