Tyler – who is an actor, director, screenwriter, producer and author - tops the list, compiled by Forbes.com, grossing $130 million in the financial year 2010 to 2011.
During this time Tyler made money from his TV shows 'Meet the Browns' and 'House of Payne' and wrote, directed, produced and starred the in films 'Madea's Big Happy Family' and 'Why Did I Get Married Too?' and adapted, directed and produced another film, 'For Colored Girls'.
The 42-year-old star's ambitions don't end with having his own projects, however, and he has previously talked about starting his own network.
He said in 2009: "As I grow it from 'House of Payne' to 'Meet the Browns' and spread out with more and more shows, who knows? I'm working on anchoring my own network."
Second on the list is Jerry Bruckheimer who – despite the fact two of the films he produced, 'The Sorcerer’s Apprentice' and 'Prince of Persia: The Sands of Time' underperformed at the box office - made an estimated $113 million.
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This is largely thanks to the success of 'Pirates of the Caribbean: On Stranger Tides', which earned $1 billion at the global box office and the success of various TV projects he worked on including the 'CSI' franchise.
Returning director Steven Spielberg takes third place with $107 million, earned in part from his upcoming pair of big-budget films, 'War Horse' and 'The Adventures of Tintin'.
In fourth spot is Sir Elton John, the only musician to make the list, who banked an estimated $100 million from his world tour.
The top five is completed by television mogul Simon Cowell, who earned $90 million from his involvement with 'American Idol' in 2010 and UK pop star search show 'The X Factor' – which has now been launched in the US.
Entertainment's Highest Paid Men, according to Forbes for financial year 2010-2011, top 10:
1. Tyler Perry, $130 million
2. Jerry Bruckheimer, $113 million
3. Steven Spielberg, $107 million
4. Sir Elton John, $100 million
5. Simon Cowell, $90 million
6. James Patterson, $84 million
7. Dr. Phil McGraw, $80 million
8. Leonardo DiCaprio, $77 million
9. Howard Stern, $76 million
10. Tiger Woods $75 million