The actor earned an estimated $26 million for his work on the hit sitcom over the past 12 months, according to editors at Forbes magazine.
Kutcher's "Two and a Half Men" co-star Jon Cryer follows behind in second place, earning $19 million. The pair is heading into the long-running program's 12th and final season next month.
Cryer is tied in second place with "NCIS" veteran Mark Harmon, while Neil Patrick Harris comes in at fourth, raking in $18 million to end his eight-season run on "How I Met Your Mother," which finished earlier this year.
"Grey's Anatomy" hunk Patrick Dempsey and "House of Cards" star Kevin Spacey tie in the fifth position with $16 million.
Other actors featured on the countdown include Jim Parsons and Johnny Galecki of the "Big Bang Theory," Harris' co-stars Jason Segel and Josh Radnor, Tim Allen, Charlie Sheen - and newcomer on the list, Jon Hamm of "Mad Men."