Perry topped the list by making $130 million from May 2010 to May 2011, financial website Forbes.com reported. The actor, writer, director and producer had his Hollywood breakthrough with 2005 film "Diary of a Mad Black Woman," which he created as a stage play.

He dressed in drag to portray tough-talking family matriarch Madea, a crowd-pleasing role. Holding the No. 2 position on the Forbes list with $113 million is producer Jerry Bruckheimer. He is behind the "Pirates of the Caribbean" franchise and had a hit with the latest movie in the series, which came out this year and earned over $1 billion at global box offices. Steven Spielberg ranks at No. 3 with $107 million, Forbes said.

"Rocket Man" singer Elton John, whose most recent tour grossed over $200 million, takes the No. 4 spot on the list with $100 million in earnings, Forbes said. TV personality and music executive Simon Cowell, whose "The X Factor" singing contest is about to make its U.S. debut, ranked No. 5 with $90 million, Forbes said.