The Elf star's recent box office bombs have put him at the top of the annual list, with Forbes researchers estimating his films earn just $3.29 (£2) for every dollar he takes home.
Ewan McGregor is second on the new countdown - his films earn $3.75 (£2.35) for every dollar in his pocket.
Billy Bob Thornton, Eddie Murphy and Ice Cube round out the top five overpaid stars, while Tom Cruise, Drew Barrymore, Leonardo DiCaprio, Samuel L. Jackson and Jim Carrey are namechecked in the top 10.
On the other end of the scale, Shia LaBeouf has been named Forbes' Best Actor for the Buck - for every dollar he pockets for a film, his movies earn an average of $160 (£100).