He won the top spot with USD 1.3 billion after going neck and neck with "Iron Man" actor Robert Downey Jr who settled at the runner-up place with USD 1.2 billion.
The list didn't reflect the paycheck these actors get, but rather how much money the movies they starred in earned in total.
Downey Jr falls short of taking the No 1 position because he only has one movie release "Iron Man 3" which is a huge success this summer.
The Rock has more advantages because the wrestler-turned-actor has two box office hits "GI Joe Retaliation" and "Fast and Furious 6" this year.
He additionally appeared in at least two other smaller films "Snitch" and "Pain and Gain".
His "Fast and Furious" co-stars Vin Diesel and the late Paul Walker sit on the fourth and sixth places. In between them, "Gravity" actress Sandra Bullock rounds up the top 5.
Another female star, "The Hunger Games: Catching Fire" actress Jennifer Lawrence, closes the top 10 list.