| 1 | Ousmane Dembélé Paris Saint Germain | Paris Saint Germain | FWD | 29 | €120.3M |
| 2 | Warren Zaïre-Emery Paris Saint Germain | Paris Saint Germain | MID | 20 | €114.7M |
| 3 | Khvicha Kvaratskhelia Paris Saint Germain | Paris Saint Germain | FWD | 25 | €113.4M |
| 4 | Vitinha Paris Saint Germain | Paris Saint Germain | MID | 26 | €112.6M |
| 5 | Désiré Doué Paris Saint Germain | Paris Saint Germain | FWD | 21 | €98.4M |
| 6 | Ferran Torres Paris Saint Germain | Paris Saint Germain | FWD | 26 | €88.7M |
| 7 | João Neves Paris Saint Germain | Paris Saint Germain | MID | 22 | €80.7M |
| 8 | Nuno Mendes Paris Saint Germain | Paris Saint Germain | DEF | 24 | €74.9M |
| 9 | Willian Pacho Paris Saint Germain | Paris Saint Germain | DEF | 25 | €71.9M |
| 10 | Senny Mayulu Paris Saint Germain | Paris Saint Germain | MID | 20 | €70.8M |
| 11 | Maghnes Akliouche Paris Saint Germain | Paris Saint Germain | FWD | 24 | €57.5M |
| 12 | Fabián Ruiz Paris Saint Germain | Paris Saint Germain | MID | 30 | €57.4M |
| 13 | | Monaco | MID | 22 | €56.8M |
| 14 | Achraf Hakimi Paris Saint Germain | Paris Saint Germain | DEF | 27 | €55.2M |
| 15 | | Brest | MID | 23 | €52.9M |
| 16 | | Rennes | FWD | 26 | €52.8M |
| 17 | Ilya Zabarnyi Paris Saint Germain | Paris Saint Germain | DEF | 24 | €52.7M |
| 18 | Hákon Arnar Haraldsson LOSC Lille | LOSC Lille | MID | 23 | €49.5M |
| 19 | Pavel Sulc Olympique Lyonnais | Olympique Lyonnais | MID | 25 | €48.1M |
| 20 | Cristian Cásseres Jr. Toulouse | Toulouse | MID | 26 | €47.1M |
| 21 | | Auxerre | MID | 22 | €46.8M |
| 22 | | Rennes | DEF | 24 | €45.4M |
| 23 | | Strasbourg | FWD | 23 | €44.6M |
| 24 | | Paris | FWD | 23 | €43.6M |
| 25 | Joaquín Panichelli Strasbourg | Strasbourg | FWD | 24 | €43.1M |
| 26 | | Monaco | FWD | 25 | €42.0M |
| 27 | | Rennes | MID | 28 | €41.6M |
| 28 | Amine Gouiri Olympique Marseille | Olympique Marseille | FWD | 26 | €41.6M |
| 29 | Lucas Beraldo Paris Saint Germain | Paris Saint Germain | DEF | 22 | €41.4M |
| 30 | Tyler Morton Olympique Lyonnais | Olympique Lyonnais | MID | 23 | €41.0M |
| 31 | | Paris | FWD | 26 | €40.1M |
| 32 | | Monaco | FWD | 23 | €40.1M |
| 33 | Samir El Mourabet Strasbourg | Strasbourg | MID | 21 | €39.8M |
| 34 | | LOSC Lille | DEF | 23 | €39.4M |
| 35 | | Toulouse | MID | 28 | €39.3M |
| 36 | Lucas Hernández Paris Saint Germain | Paris Saint Germain | DEF | 30 | €38.8M |
| 37 | Sebastian Nanasi Strasbourg | Strasbourg | FWD | 24 | €37.8M |
| 38 | | Nice | FWD | 26 | €36.4M |
| 39 | | PAOK | MID | 23 | €36.3M |
| 40 | | Angers SCO | DEF | 23 | €36.0M |
| 41 | | Lens | FWD | 28 | €35.5M |
| 42 | | Lens | DEF | 21 | €35.5M |
| 43 | | Le Havre | MID | 24 | €35.2M |
| 44 | Igor Paixão Olympique Marseille | Olympique Marseille | FWD | 26 | €33.8M |
| 45 | Matvey Safonov Paris Saint Germain | Paris Saint Germain | GK | 27 | €33.5M |
| 46 | | Chelsea | FWD | 23 | €33.2M |
| 47 | Ruben Kluivert Olympique Lyonnais | Olympique Lyonnais | DEF | 25 | €32.9M |
| 48 | | NEOM SC | DEF | 27 | €32.8M |
| 49 | | Monaco | DEF | 27 | €32.8M |
| 50 | | Nice | DEF | 22 | €32.8M |
