This is Johansson's first appearance on the list since 2015, thanks in large part to her paycheck from playing Black Widow in the upcoming Avengers film, the Daily Mail reports.
And Johansson's name likely won't be going anywhere anytime soon.
The actress is set to receive a record base salary of $25million for the spin-off Black Widow film, which is currently in pre-production.
Her salary would be the largest an actress has ever received for a single film. On top of that, Johansson could get an additional $6million if the film earns more than $900million worldwide.
Jolie has also been absent from the Forbes list for years since turning her focus to directing and her continued humanitarian work.
But the actress, currently embroiled in a nasty divorce with Brad Pitt, managed to nab the second spot thanks to a hefty paycheck for her role in the Maleficent sequel.
While Jennifer Aniston only appeared in one movie last year with indie flick The Yellow Birds, the Friends star still managed to rake in an impressive $19.5million.
Forever recognisable as the lovable Rachel Green, Aniston continues to score major endorsement deals with companies like Aveeno and Smartwater.
And Aniston's spot in the top 10 will likely remain secure - if not increase - thanks to the $1.25million she'll be receiving for each episode of her upcoming series with Reese Witherspoon.
Jennifer Lawrence was the highest-paid actress for two years running in 2015 and 2016, but her spot on the list has continued to dip without the Hunger Games.
Lawrence still managed to rake in $18million this year, thanks in large part to her upcoming role in the next X-men flick as well as a lucrative Dior contract.
Witherspoon has come back in the top 10 after a year away, earning $16.5million in 2018.
The Big Little Lies star scored big with her A Wrinkle in Time paycheck, and continues to pull in impressive earnings for her work on HBO hit Big Little Lies.
And much like her soon-to-be co-star, Witherspoon's spot is likely safe thanks to $1million plus paychecks on her Apple show with Aniston and the second season of Big Little Lies.
Mila Kunis landed in the sixth spot this year, making $16million on films including Bad Moms Christmas and The Spy Who Dumped Me.
And Julia Roberts managed to rise one spot in 2018, nabbing seventh place with a total of $13million.
The Pretty Woman star scored a massive hit with the family flick Wonder, and continues to make money with a Lancome endorsement.
And Roberts seems to be committing to her slow return to Hollywood, appearing this year on Amazon's original series Homecoming.
Cate Blanchett, one of only two non-Americans on this year's list, maintained her place in the eighth spot.
The Australian actress scored $12.5million this year thanks to films including Thor: Ragnarok and the upcoming The House with a Clock in its Walls.
Of the actresses who were on the 2017 list, Melissa McCarthy saw the most massive drop.
The former Mike & Molly star, who grabbed the second spot in 2016, saw her ranking fall five places to ninth this year with $12million.
Gal Gadot was the only newcomer on this year's last, squeaking into the tenth spot with $10million thanks to her upfront salary on the Wonder Woman sequel.
There were some notable absences on this year's list, including Emma Stone - who took the top spot in 2017.
The La La Land star has been lying low since her Oscar-winning turn, but will come back with a bang in 2019 thanks to roles in Little Women and Zombieland.
Amy Adams, Emma Watson, and Charlize Theron likewise did not make the cut after earning spots on the list in 2017.
This year's 10 highest-paid actresses made a combined $186million, up 16 percent from last year's $172.5million but below 2016's combined $205million.
And this year only two women made it past the $20million mark, down from three last year and four in 2016.
Highest-paid actresses of 2018
1. Scarlett Johansson - $40.5m
2. Angelina Jolie - $28m
3. Jennifer Aniston - $19.5m
4. Jennifer Lawrence - $18m
5. Reese Witherspoon - $16.5m
6. Mila Kunis - $16m
7. Julia Roberts - $13m
8. Cate Blanchett - $12.5m
9. Melissa McCarthy - $12m
10. Gal Gadot - $10m
