According to Forbes, DiCaprio jumped from fifth to first on the back of Shutter Island and Inception, after the films earned a combined £736m.In his next film, the 36-year-old will play FBI chief J Edgar Hoover and the title role in The Great Gatsby.
Depp continues to sell cinema tickets with his foppish portrayal of Captain Jack Sparrow.
But his next role will see him take the lead in the film adaptation of Hunter S Thompson's The Rum Diary, playing a journalist in 1950s Puerto Rico.
Comic Adam Sandler, who earned £25m, was third on Forbes' list, while Will Smith and Tom Hanks were close behind, at £22m and £21m respectively.
The Top Ten Earners:
1. Leonardo DiCaprio (£47m)
2. Johnny Depp (£31m)
3. Adam Sandler (£25m)
4. Will Smith (£22m)
5. Tom Hanks (£21m)
6. Ben Stiller (£20.8m)
7. Robert Downy Jr (£19m)
8. Mark Wahlberg (£17m)
9. Tim Allen (£13m)
10. Tom Cruise (£13m)
Source: Forbes
