The Two and a Half Men actor earned $24m (£15m) between May 2011 and May of this year, according to Forbes.
In second place, Hugh Laurie made $18m (£11m) in the same period, despite the conclusion of his popular Fox drama House, while Everybody Loves Raymond's Ray Romano placed third with a similar amount.
30 Rock star Alec Baldwin was in fourth position, earning $15m (£9.3m), followed by NCIS actor Mark Harmon, again on $15m a year.
Comedian Tim Allen - currently starring in ABC sitcom Last Man Standing - had total earnings of $14m (£8.7m), while Kutcher's Two and a Half Men co-star Jon Cryer was listed seventh on $13m (£8m).
Grey's Anatomy star Patrick Dempsey made $12m (£7.4m), with The Big Bang Theory's Jim Parsons and Johnny Galecki, plus How I Met Your Mother's Jason Segel, all earning $8m (£5m) to round out the list.
Copyright: Comedy Central
> Sheen, Laurie top TV salary list
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Watch a clip of Ashton Kutcher on Two and a Half Men below: