The list, topped by businesswoman Diane Hendricks with a net worth of US$15 billion (NZ$24b), includes female figures in tech, healthcare, and fashion, among other professions.
Witherspoon, 47, is known for her lead roles in several critically acclaimed films, including The Man in the Moon (1991), Pleasantville (1998), Wild (2014) and Election (1999).
The star is also one of the highest-paid actresses in the industry, earning US$35m (NZ$56m) in 2023, according to Women in the World.
Although her acting salary is impressive, what increased her net worth was the sale of her production company Hello Sunshine in 2021 for US$900m (NZ$1.4b).
Witherspoon founded the company in 2016 with the goal of championing female-driven stories to “change the way all women are seen in media”. Some of its biggest hits include Little Fires Everywhere, The Morning Show and Big Little Lies - in all of which she has played a starring role.
Forbes labelled her overall source of wealth as “self-made” and gave her a score of eight - the number given to those coming “from a middle-class or upper middle-class background”.
It defined a “self-made” person as “someone who built a company or established a fortune on her own, rather than inheriting some or all of it. As long as the list member didn’t inherit a business or money, she is labelled self-made.”
To calculate someone’s net worth, Forbes staff conduct extensive research into court filings, news articles, and probate records, as well as speaking with the person’s handlers, employees and asset managers.
Net worth also takes into account other assets, such as companies, art, yachts, real estate, jewellery and cars.