Kidman's films were estimated to only earn $1 for every dollar the Oscar-winning actress was paid.
Kidman's ex-husband, Tom Cruise, came third in the list with a $4 return for every dollar he was paid.
Making up the top 10 of overpaid Hollywood celebrities were:
- Cameron Diaz
- Jennifer Lopez
- Jim Carrey
- Nicolas Cage
- Drew Barrymore
- Will Ferrell
- Cate Blanchett
All generated less than $5 per $1 paid to them.