Damon, who plays a former CIA hitman in the Bourne franchise, offers twice the value of Tom Cruise and Tom Hanks, making $29 for each dollar he is paid, according to Forbes magazine.
Damon's role in the first two Bourne films have netted $850 million, with the third now atop the U.S. box office.
Brad Pitt came second on the list, making $24 for each dollar of his salary, while Vince Vaughn was third, tying with Pirates of the Caribbean star Johnny Depp.
Former Friends star Jennifer Aniston was the highest-ranked actress on the list at No. 5.
The top 10 is as follows:
1. Matt Damon
2. Brad Pitt
3. Vince Vaughn & Johnny Depp
5. Jennifer Aniston
6. Angelina Jolie
7. Renee Zellweger
8. Reese Witherspoon
9. Ben Stiller
10. Sandra Bullock
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