Nicole Kidman topped Hollywood's highest-paid actress list in 2006, nudging America's sweetheart Julia Roberts from the top spot for the first time in five years, according to an annual showbiz earnings list.

Kidman, an Oscar winner for her 2002 portrait of Virginia Woolf in The Hours, commands an estimated $US16 million to $US17 million ($20.5 million to $21.7 million) a film, after a string of daring roles over the past year, entertainment trade paper The Hollywood Reporter said today.

Kidman, 39, who was born in Hawaii but grew up in her parents' native Australia, is playing photographer Diane Arbus in the independently produced film Fur.

Kidman's acting fee still falls short of the $US20 million ($25.6 million) per movie earned by fellow Oscar winner Roberts, 39, before the Erin Brockovich star put her blockbuster film career on hold to marry and have children.

Roberts gave birth to twins in November 2004 and made her Broadway debut this year in Three Days of Rain.

But she failed to make the top-10 movie actress salary list this year because she did not star in a live-action film released in 2006, the Hollywood Reporter said.

None of this year's 10 highest-paid actresses comes close to the $US25 million ($32 million) commanded by such leading men as Tom Cruise or Jim Carrey for their roles in big-budget Hollywood movies.

The four actresses rounding out the top five on the 2006 list – Reese Witherspoon, Renee Zellweger, Drew Barrymore and Cameron Diaz – earned an estimated $US15 million ($19.2 million) a film each.

They were followed by Halle Berry, Charlize Theron and Angelina Jolie at Nos. 6, 7 and 8 with acting fees of $US14 million ($17.9 million), $US12 million ($15.4 million) and $US10 million ($12.8 million), respectively.

Spider Man star Kirsten Dunst, 24, entered the list for the first time at No.9, with a pay cheque of between $US8 million and $US10 million, just ahead of former Friends star Jennifer Aniston, who earned an estimated $US8 million to $US10 million ($10.8 million to $12.8 million) a movie.

In addition to Kidman, five of the top-10 actresses were Oscar winners - Witherspoon for Walk the Line, Zellweger for Cold Mountain, Berry for Monster's Ball, Theron for Monster and Jolie for Girl, Interrupted.