| 1 | | Lech Poznań | DEF | 25 | €20.9M |
| 2 | Allahyar Sayyadmanesh Lech Poznań | Lech Poznań | FWD | 25 | €17.9M |
| 3 | Filip Stojilkovic Rapid Bucuresti | Rapid Bucuresti | FWD | 26 | €14.1M |
| 4 | Maxence Maisonneuve Wisła Kraków | Wisła Kraków | DEF | 27 | €13.4M |
| 5 | | Motor Lublin | FWD | 25 | €11.9M |
| 6 | Lukas Willen Pogoń Szczecin | Pogoń Szczecin | DEF | 23 | €11.7M |
| 7 | Rodrigo Conceição Jagiellonia Białystok | Jagiellonia Białystok | DEF | 26 | €11.5M |
| 8 | Malthe Højholt Górnik Zabrze | Górnik Zabrze | MID | 25 | €10.1M |
| 9 | Lasse Nordås Cracovia Kraków | Cracovia Kraków | FWD | 24 | €10.1M |
| 10 | Przemysław Wiśniewski Widzew Lodz | Widzew Lodz | DEF | 28 | €8.9M |
| 11 | Lamine Diaby-Fadiga Raków Częstochowa | Raków Częstochowa | MID | 25 | €8.6M |
| 12 | Giannis Papanikolaou Widzew Lodz | Widzew Lodz | MID | 27 | €8.5M |
| 13 | | Motor Lublin | FWD | 26 | €8.5M |
| 14 | Antoni Kozubal Lech Poznań | Lech Poznań | MID | 22 | €8.5M |
| 15 | | Lech Poznań | FWD | 26 | €7.9M |
| 16 | Pablo Rodríguez Lech Poznań | Lech Poznań | MID | 25 | €7.8M |
| 17 | | Al Hazm | FWD | 27 | €7.7M |
| 18 | Bernardo Vital Jagiellonia Białystok | Jagiellonia Białystok | DEF | 25 | €7.7M |
| 19 | | Lech Poznań | GK | 29 | €7.6M |
| 20 | Juande Rivas Piast Gliwice | Piast Gliwice | DEF | 27 | €7.5M |
| 21 | Jonatan Braut Brunes Sparta Praha | Sparta Praha | FWD | 26 | €7.3M |
| 22 | Patrik Hellebrand Korona Kielce | Korona Kielce | MID | 27 | €7.1M |
| 23 | Mateusz Łęgowski Motor Lublin | Motor Lublin | MID | 23 | €7.1M |
| 24 | Ermal Krasniqi Legia Warszawa | Legia Warszawa | DEF | 28 | €7.1M |
| 25 | Norbert Wojtuszek Jagiellonia Białystok | Jagiellonia Białystok | DEF | 25 | €7.1M |
| 26 | Attila Szalai Pogoń Szczecin | Pogoń Szczecin | DEF | 28 | €6.8M |
| 27 | Christopher Lungoyi Wieczysta Kraków | Wieczysta Kraków | FWD | 26 | €6.8M |
| 28 | Mauro Perkovic Cracovia Kraków | Cracovia Kraków | DEF | 23 | €6.8M |
| 29 | Kamil Piątkowski Legia Warszawa | Legia Warszawa | DEF | 26 | €6.7M |
| 30 | Víctor Meseguer Wisła Kraków | Wisła Kraków | MID | 27 | €6.7M |
| 31 | Stratos Svarnas Raków Częstochowa | Raków Częstochowa | DEF | 28 | €6.6M |
| 32 | | Katowice | DEF | 25 | €6.6M |
| 33 | Bartosz Kapustka Legia Warszawa | Legia Warszawa | MID | 29 | €6.4M |
| 34 | Bogdan Racovițan Raków Częstochowa | Raków Częstochowa | DEF | 26 | €6.4M |
| 35 | | Widzew Lodz | DEF | 28 | €6.3M |
| 36 | Oskar Repka Raków Częstochowa | Raków Częstochowa | MID | 27 | €6.3M |
| 37 | Patryk Makuch Raków Częstochowa | Raków Częstochowa | MID | 27 | €6.3M |
| 38 | | Widzew Lodz | FWD | 25 | €6.3M |
| 39 | | Motor Lublin | FWD | 30 | €6.2M |
| 40 | Ajdin Hasic Cracovia Kraków | Cracovia Kraków | FWD | 25 | €6.2M |
| 41 | | Motor Lublin | DEF | 29 | €6.0M |
| 42 | Darko Churlinov Pogoń Szczecin | Pogoń Szczecin | FWD | 26 | €6.0M |
| 43 | | Bursaspor | MID | 27 | €6.0M |
| 44 | Sebastian Bergier Widzew Lodz | Widzew Lodz | FWD | 26 | €6.0M |
| 45 | | Widzew Lodz | MID | 28 | €6.0M |
| 46 | | Widzew Lodz | DEF | 23 | €6.0M |
| 47 | | Katowice | MID | 29 | €5.9M |
| 48 | | Widzew Lodz | MID | 28 | €5.9M |
| 49 | Patryk Dziczek Pogoń Szczecin | Pogoń Szczecin | MID | 28 | €5.8M |
| 50 | Adam Radwański Wisła Płock | Wisła Płock | MID | 28 | €5.8M |
