| 1 | Khvicha Kvaratskhelia Paris Saint Germain | Paris Saint Germain | FWD | 25 | €119.7M |
| 2 | Désiré Doué Paris Saint Germain | Paris Saint Germain | FWD | 21 | €115.1M |
| 3 | Ousmane Dembélé Paris Saint Germain | Paris Saint Germain | FWD | 29 | €114.8M |
| 4 | Warren Zaïre-Emery Paris Saint Germain | Paris Saint Germain | MID | 20 | €89.5M |
| 5 | Senny Mayulu Paris Saint Germain | Paris Saint Germain | MID | 20 | €88.4M |
| 6 | Bradley Barcola Paris Saint Germain | Paris Saint Germain | FWD | 23 | €87.8M |
| 7 | Vitinha Paris Saint Germain | Paris Saint Germain | MID | 26 | €86.3M |
| 8 | João Neves Paris Saint Germain | Paris Saint Germain | MID | 21 | €78.0M |
| 9 | Kang-in Lee Paris Saint Germain | Paris Saint Germain | MID | 25 | €77.9M |
| 10 | Mason Greenwood Olympique Marseille | Olympique Marseille | FWD | 24 | €74.2M |
| 11 | Nuno Mendes Paris Saint Germain | Paris Saint Germain | DEF | 23 | €68.8M |
| 12 | Willian Pacho Paris Saint Germain | Paris Saint Germain | DEF | 24 | €66.7M |
| 13 | | Strasbourg | MID | 22 | €59.2M |
| 14 | | Monaco | FWD | 24 | €58.0M |
| 15 | Joaquín Panichelli Strasbourg | Strasbourg | FWD | 23 | €57.4M |
| 16 | | Rennes | FWD | 26 | €56.5M |
| 17 | | Strasbourg | MID | 21 | €56.0M |
| 18 | | Strasbourg | FWD | 23 | €55.8M |
| 19 | | Auxerre | DEF | 23 | €54.0M |
| 20 | Gonçalo Ramos Paris Saint Germain | Paris Saint Germain | FWD | 24 | €53.3M |
| 21 | Pavel Sulc Olympique Lyonnais | Olympique Lyonnais | MID | 25 | €52.6M |
| 22 | Ilya Zabarnyi Paris Saint Germain | Paris Saint Germain | DEF | 23 | €51.2M |
| 23 | Hákon Arnar Haraldsson LOSC Lille | LOSC Lille | MID | 23 | €51.2M |
| 24 | | Lorient | FWD | 23 | €50.0M |
| 25 | Afonso Moreira Olympique Lyonnais | Olympique Lyonnais | FWD | 21 | €48.9M |
| 26 | | Strasbourg | MID | 21 | €48.1M |
| 27 | Achraf Hakimi Paris Saint Germain | Paris Saint Germain | DEF | 27 | €48.0M |
| 28 | Sebastian Nanasi Strasbourg | Strasbourg | MID | 24 | €47.7M |
| 29 | Lucas Beraldo Paris Saint Germain | Paris Saint Germain | DEF | 22 | €47.3M |
| 30 | | Monaco | MID | 22 | €46.1M |
| 31 | Endrick Olympique Lyonnais | Olympique Lyonnais | FWD | 19 | €45.4M |
| 32 | | Monaco | FWD | 23 | €44.0M |
| 33 | Charlie Cresswell Toulouse | Toulouse | DEF | 23 | €43.7M |
| 34 | Matías Fernández-Pardo LOSC Lille | LOSC Lille | FWD | 21 | €43.5M |
| 35 | | Lens | FWD | 28 | €43.4M |
| 36 | Igor Paixão Olympique Marseille | Olympique Marseille | FWD | 25 | €43.4M |
| 37 | | Lens | MID | 23 | €43.0M |
| 38 | | Brest | MID | 23 | €42.6M |
| 39 | | Monaco | FWD | 24 | €42.5M |
| 40 | | Nice | DEF | 20 | €42.5M |
| 41 | | Strasbourg | DEF | 23 | €41.6M |
| 42 | | Paris | FWD | 27 | €41.4M |
| 43 | | Auxerre | FWD | 26 | €40.3M |
| 44 | | Lens | DEF | 21 | €40.2M |
| 45 | | Toulouse | MID | 28 | €40.0M |
| 46 | Fabián Ruiz Paris Saint Germain | Paris Saint Germain | MID | 30 | €39.3M |
| 47 | | Nice | DEF | 22 | €39.3M |
| 48 | | Rennes | MID | 28 | €39.2M |
| 49 | | Auxerre | MID | 21 | €38.6M |
| 50 | | Nice | DEF | 22 | €38.4M |
