| 1 | | Lech Poznań | FWD | — | €9.0M |
| 2 | Tomas Bobcek Lechia Gdańsk | Lechia Gdańsk | FWD | — | €7.2M |
| 3 | | Motor Lublin | FWD | — | €6.3M |
| 4 | Afimico Pululu Jagiellonia Białystok | Jagiellonia Białystok | FWD | — | €5.9M |
| 5 | Jonatan Braut Brunes Raków Częstochowa | Raków Częstochowa | FWD | — | €5.7M |
| 6 | | Lech Poznań | FWD | — | €5.3M |
| 7 | Sebastian Bergier Widzew Lodz | Widzew Lodz | FWD | — | €4.9M |
| 8 | Filip Stojilkovic Cracovia Kraków | Cracovia Kraków | FWD | 26 | €4.8M |
| 9 | Kamil Grosicki Pogoń Szczecin | Pogoń Szczecin | FWD | — | €4.3M |
| 10 | Leonardo Rocha Zagłębie Lubin | Zagłębie Lubin | FWD | — | €4.1M |
| 11 | Mileta Rajović Legia Warszawa | Legia Warszawa | FWD | — | €3.9M |
| 12 | Maurides Roque Junior Radomiak Radom | Radomiak Radom | FWD | — | €3.9M |
| 13 | | Lechia Gdańsk | FWD | — | €3.8M |
| 14 | Lukasz Sekulski Wisła Płock | Wisła Płock | FWD | — | €3.7M |
| 15 | Ajdin Hasic Cracovia Kraków | Cracovia Kraków | FWD | — | €3.7M |
| 16 | | Lech Poznań | FWD | — | €3.7M |
| 17 | Sondre Liseth Górnik Zabrze | Górnik Zabrze | FWD | — | €3.6M |
| 18 | | Motor Lublin | FWD | — | €3.6M |
| 19 | Paul Mukairu Pogoń Szczecin | Pogoń Szczecin | FWD | — | €3.6M |
| 20 | Taofeek Ismaheel Lech Poznań | Lech Poznań | FWD | — | €3.4M |
| 21 | Oskar Pietuszewski Jagiellonia Białystok | Jagiellonia Białystok | FWD | — | €3.3M |
| 22 | Ali Gholizadeh Lech Poznań | Lech Poznań | FWD | — | €3.2M |
| 23 | | Radomiak Radom | FWD | — | €3.0M |
| 24 | Aleksandar Cirkovic Lechia Gdańsk | Lechia Gdańsk | FWD | — | €3.0M |
| 25 | Jean-Pierre Nsame Legia Warszawa | Legia Warszawa | FWD | — | €2.9M |
| 26 | Kacper Sezonienko Lechia Gdańsk | Lechia Gdańsk | FWD | — | €2.8M |
| 27 | Fábio Ronaldo Motor Lublin | Motor Lublin | FWD | — | €2.7M |
| 28 | | Wisła Płock | FWD | — | €2.7M |
| 29 | | Piast Gliwice | FWD | — | €2.6M |
| 30 | Maksym Khlan Górnik Zabrze | Górnik Zabrze | FWD | — | €2.5M |
| 31 | | Nieciecza | FWD | — | €2.5M |
| 32 | Michalis Kosidis Zagłębie Lubin | Zagłębie Lubin | FWD | — | €2.5M |
| 33 | Samed Bazdar Jagiellonia Białystok | Jagiellonia Białystok | FWD | 22 | €2.4M |
| 34 | Leandro Sanca Piast Gliwice | Piast Gliwice | FWD | — | €2.4M |
| 35 | German Barkovskiy Piast Gliwice | Piast Gliwice | FWD | — | €2.3M |
| 36 | Martin Yankov Cracovia Kraków | Cracovia Kraków | FWD | — | €2.2M |
| 37 | | Arka Gdynia | FWD | — | €2.2M |
| 38 | Morgan Faßbender Nieciecza | Nieciecza | FWD | — | €2.1M |
| 39 | Álex Pozo Jagiellonia Białystok | Jagiellonia Białystok | FWD | — | €2.1M |
| 40 | | Katowice | FWD | — | €2.1M |
| 41 | | Korona Kielce | FWD | — | €2.0M |
| 42 | Karol Angielski Pogoń Szczecin | Pogoń Szczecin | FWD | — | €2.0M |
| 43 | Dimitris Rallis Jagiellonia Białystok | Jagiellonia Białystok | FWD | — | €2.0M |
| 44 | Elves Baldé Radomiak Radom | Radomiak Radom | FWD | — | €1.9M |
| 45 | | Nieciecza | FWD | — | €1.9M |
| 46 | | Cracovia Kraków | FWD | 21 | €1.9M |
| 47 | | Nieciecza | FWD | — | €1.9M |
| 48 | | Arka Gdynia | FWD | — | €1.8M |
| 49 | Mariusz Stepinski Korona Kielce | Korona Kielce | FWD | — | €1.8M |
| 50 | | Arka Gdynia | FWD | 24 | €1.8M |
