Neil Patrick Harris was narrowly behind them in third with an estimated $18m - $3m more than last year - thanks to his endorsement contract with American Airlines and lead role in the Broadway production Hedwig and the Angry Inch.
Kevin Spacey, 55 and Patrick Dempsey, 48, secured fourth position on the list with an impressive annual earning of $16m, while the top five was completed by Tim Allen, 61, with his $15m earnings.
Los Angeles - Ashton Kutcher has been named the highest paid TV actor for the third year running.Also Read: All the winners from the Emmy Awards 2014
The Two and a Half Men
star scooped the title yet again after topping Forbes' annual list with his estimated $26m earnings in the past 12 months.
Ashton - who is expected to welcome his first child with fiancée Mila Kunis next month - beat off competition from the likes of Jon Cryer and Mark Harmon, who came in joint second place after they pulled in $19m between June 2013 to June 2014.
Australian hunk Simon Baker, 45, came in sixth place with $13m thanks to his work on The Mentalist
and endorsement deals with Givenchy and Longines.Big Bang Theory
’s Jim Parsons, 41, followed closely behind in seventh position with $12m, while Jason Segel, 34, and Johnny Galecki, 31, secured joint eighth place with $11m.
Jon Hamm, 43, Charlie Sheen, 48, and Josh Radnor, 39, had a three-way tie with $10m earnings, while Bryan Cranston, 58, finished the list with $8m.Forbes' Top 10 Highest-earning TV Actors for 2014:
1) Ashton Kutcher ($26m)
2) Jon Cryer ($19m)
2) Mark Harmon ($19m)
3) Neil Patrick Harris ($18m)
4) Patrick Dempsey ($16m)
4) Kevin Spacey ($16m)
5) Tim Allen ($15m)
6) Simon Baker ($13m)
7) Jim Parsons ($12m)
8) Jason Segel ($11m)
8) Johnny Galecki ($11m)
9) Jon Hamm ($10m)
9) Charlie Sheen ($10m)
9) Josh Radnor ($10m)
10) Bryan Cranston ($8m)