| 1 | Willian Pacho Paris Saint Germain | Paris Saint Germain | DEF | 24 | €76.2M |
| 2 | Nuno Mendes Paris Saint Germain | Paris Saint Germain | DEF | 24 | €73.9M |
| 3 | Ilya Zabarnyi Paris Saint Germain | Paris Saint Germain | DEF | 23 | €58.9M |
| 4 | Achraf Hakimi Paris Saint Germain | Paris Saint Germain | DEF | 27 | €54.9M |
| 5 | | Auxerre | DEF | 23 | €51.7M |
| 6 | | Manchester City | DEF | 20 | €50.3M |
| 7 | Charlie Cresswell Toulouse | Toulouse | DEF | 23 | €42.6M |
| 8 | | Strasbourg | DEF | 23 | €40.2M |
| 9 | Lucas Hernández Paris Saint Germain | Paris Saint Germain | DEF | 30 | €40.0M |
| 10 | Lucas Beraldo Paris Saint Germain | Paris Saint Germain | DEF | 22 | €38.8M |
| 11 | | Toulouse | DEF | 19 | €36.8M |
| 12 | | Nice | DEF | 22 | €36.2M |
| 13 | | Lens | DEF | 27 | €35.7M |
| 14 | | LOSC Lille | DEF | 23 | €35.2M |
| 15 | | Angers SCO | DEF | 23 | €33.8M |
| 16 | | Nice | DEF | 22 | €33.5M |
| 17 | | Sevilla | DEF | 24 | €32.8M |
| 18 | | Monaco | DEF | 26 | €32.6M |
| 19 | | Paris | DEF | 24 | €32.4M |
| 20 | Ismaël Doukouré Strasbourg | Strasbourg | DEF | 22 | €32.3M |
| 21 | | Auxerre | DEF | 25 | €31.3M |
| 22 | Leonardo Balerdi Olympique Marseille | Olympique Marseille | DEF | 27 | €31.0M |
| 23 | | Lorient | DEF | 24 | €31.0M |
| 24 | | Paris | DEF | 26 | €30.9M |
| 25 | Ainsley Maitland-Niles Olympique Lyonnais | Olympique Lyonnais | DEF | 28 | €30.7M |
| 26 | Moussa Niakhaté Olympique Lyonnais | Olympique Lyonnais | DEF | 30 | €30.3M |
| 27 | | Monaco | DEF | 29 | €29.7M |
| 28 | | Strasbourg | DEF | 20 | €29.4M |
| 29 | | LOSC Lille | DEF | 28 | €29.3M |
| 30 | | Nice | DEF | 25 | €29.3M |
| 31 | | Auxerre | DEF | 25 | €29.2M |
| 32 | | Lens | DEF | 21 | €29.1M |
| 33 | | Rennes | DEF | 24 | €29.0M |
| 34 | | Monaco | DEF | 27 | €28.8M |
| 35 | Lilian Raolisoa Angers SCO | Angers SCO | DEF | 26 | €28.3M |
| 36 | Andrew Omobamidele Strasbourg | Strasbourg | DEF | 24 | €28.1M |
| 37 | | Rennes | DEF | 25 | €27.5M |
| 38 | | Metz | DEF | 28 | €27.1M |
| 39 | | Lorient | DEF | 28 | €26.9M |
| 40 | | Auxerre | DEF | 24 | €26.3M |
| 41 | Rasmus Nicolaisen Toulouse | Toulouse | DEF | 29 | €25.9M |
| 42 | | Toulouse | DEF | 27 | €25.9M |
| 43 | | Rennes | DEF | 26 | €25.8M |
| 44 | | Nantes | DEF | 29 | €25.0M |
| 45 | | Le Havre | DEF | 26 | €25.0M |
| 46 | Abdoul Ouattara Strasbourg | Strasbourg | DEF | 20 | €24.7M |
| 47 | | Liverpool | DEF | 21 | €24.6M |
| 48 | Nicolas Cozza VfL Wolfsburg | VfL Wolfsburg | DEF | 27 | €23.9M |
| 49 | | FC Köln | DEF | 28 | €23.7M |
| 50 | | Monaco | DEF | 22 | €23.7M |
