The staggering sum (US$56 million/AU$75 million) is the largest upfront payment in film history and will see Johnny, 45, move to the top of Hollywood's rich list - overtaking Will Smith - when he reprises his role as Captain Jack Sparrow.
A source said: "It's a hell of a lot of money for one movie but there’s only one man who can play Captain Jack Sparrow - and that's Johnny Depp."
"Pirates just wouldn't be the same without him, so they were more than willing to smash the record books to land Depp again. He's been the star of the show every time."
Earlier this year, Will was named the highest earning actor in Hollywood by Forbes magazine after he grossed £40 million (US$70 million/AU$94 million) in one year.
However, Johnny's new deal will see his earnings soar to £72 million (US$123 million/AU$165 million).
The source added: "He's laughing all the way to the bank. Not only is he probably the biggest heartthrob in Hollywood, he's now going to be the richest."
Johnny's co-stars in the first three films in the franchise, Orlando Bloom and Keira Knightley, are unlikely to appear in the latest instalment.
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