Lester, who is currently nominated for a Whatsonstage.com Award for Red Velvet (which was written by his wife Lolita Chakrabarti), and McGregor, star of films including Trainspotting, Moulin Rouge and Star Wars, both received OBEs.
McGregor, who was also recognised for his charity work, said he was "delighted and touched" to be included on the list, while Lester tweeted he was "really surprised" at the news.
Other theatre names on this year's list include choreographer Arlene Phillips, who is appointed a CBE for services to dance and charity. Phillips, whose myriad stage credits include Starlight Express, We Will Rock You and The Wizard of Oz, said: "I am very pleasantly surprised but mostly absolutely thrilled and delighted to receive such a wonderful honour."
The same honour was bestowed on Ruth Mackenzie, who directed the Cultural Olympiad and was among the many recognised for their part in the 2012 Olympic and Paralympic Games.
Danny Boyle, who directed the acclaimed Olympics Opening Ceremony, reportedly turned down a knighthood to remain a "man of the people". Speaking to BBC Radio 4 recently, he said: "I'm very proud to be an equal citizen and I think that's what the Opening Ceremony was actually about."
Elsewhere, long-serving Guardian theatre critic Michael Billington receives an OBE, as does theatre producer and Nimax chief executive Nica Burns and outgoing Northern Stage artistic director Erica Whyman.
MBE recipients include Ovalhouse director Deborah Bestwick, deaf actress Caroline Parker, former Talawa artistic director Patricia Cumper, Travelling Light general manager Catherine Greig, Side by Side Theatre Company's Susan Lidington and Scottish actress Siobhan Redmond.
MBEs also went to North East dance school founders Gillian Quinn and Hazel Rayson.
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