McCarthy, who was the third highest-paid female actor last year, earned $10m more than in 2016 than in 2015.
Jennifer Lawrence has been named film’s best-paid female star for the second year in a row.
Forbes’s highest-paid actor list for 2016 is expected to be published soon.
Sandra Bullock, No 1 in 2014 thanks to the box-office success of Gravity, is a notable absentee this time around, as is Angelina Jolie, who was the highest-paid female actor of 2013.