Los Angeles : Superstar Johnny Depp has topped the list, courtesy the box office failure of his films like Mortdecai, Transcendence and The Lone Ranger.
According to the magazine, Mr Depp, 52, only returned $ 1.20 for every $ 1 he was paid.
The Black Mass star replaced last year's most overpaid movie actor Adam Sandler to top the list.
However, Mr Washington's ranking is possibly due to an "inflated paycheque" as none of his last three films appear to have lost money.
For Liam and Mr Smith the amount was $ 6.50 per $ 8.6 respectively.
According to the magazine, Mr Depp, 52, only returned $ 1.20 for every $ 1 he was paid.
The Black Mass star replaced last year's most overpaid movie actor Adam Sandler to top the list.
However, Mr Washington's ranking is possibly due to an "inflated paycheque" as none of his last three films appear to have lost money.
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For Liam and Mr Smith the amount was $ 6.50 per $ 8.6 respectively.
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