| 1 | Khvicha Kvaratskhelia Paris Saint Germain | Paris Saint Germain | FWD | 25 | €163.7M |
| 2 | Désiré Doué Paris Saint Germain | Paris Saint Germain | FWD | 20 | €150.4M |
| 3 | Bradley Barcola Paris Saint Germain | Paris Saint Germain | FWD | 23 | €140.2M |
| 4 | Ousmane Dembélé Paris Saint Germain | Paris Saint Germain | FWD | 28 | €132.7M |
| 5 | João Neves Paris Saint Germain | Paris Saint Germain | MID | 21 | €122.0M |
| 6 | Warren Zaïre-Emery Paris Saint Germain | Paris Saint Germain | MID | 20 | €119.4M |
| 7 | Vitinha Paris Saint Germain | Paris Saint Germain | MID | 26 | €118.4M |
| 8 | Senny Mayulu Paris Saint Germain | Paris Saint Germain | MID | 19 | €117.2M |
| 9 | Nuno Mendes Paris Saint Germain | Paris Saint Germain | DEF | 23 | €102.8M |
| 10 | Kang-in Lee Paris Saint Germain | Paris Saint Germain | MID | 25 | €92.0M |
| 11 | Willian Pacho Paris Saint Germain | Paris Saint Germain | DEF | 24 | €91.9M |
| 12 | Mason Greenwood Olympique Marseille | Olympique Marseille | FWD | 24 | €82.8M |
| 13 | Gonçalo Ramos Paris Saint Germain | Paris Saint Germain | FWD | 24 | €71.9M |
| 14 | | Monaco | FWD | 24 | €67.3M |
| 15 | Ilya Zabarnyi Paris Saint Germain | Paris Saint Germain | DEF | 23 | €67.2M |
| 16 | Joaquín Panichelli Strasbourg | Strasbourg | FWD | 23 | €66.8M |
| 17 | Achraf Hakimi Paris Saint Germain | Paris Saint Germain | DEF | 27 | €66.4M |
| 18 | | Strasbourg | MID | 21 | €64.6M |
| 19 | | Strasbourg | FWD | 23 | €63.0M |
| 20 | Pavel Sulc Olympique Lyonnais | Olympique Lyonnais | MID | 25 | €62.9M |
| 21 | | Strasbourg | MID | 22 | €60.5M |
| 22 | | Rennes | FWD | 26 | €57.4M |
| 23 | | Strasbourg | MID | 21 | €55.9M |
| 24 | Matías Fernández-Pardo LOSC Lille | LOSC Lille | FWD | 21 | €52.8M |
| 25 | Hákon Arnar Haraldsson LOSC Lille | LOSC Lille | MID | 23 | €52.5M |
| 26 | Igor Paixão Olympique Marseille | Olympique Marseille | FWD | 25 | €52.2M |
| 27 | Afonso Moreira Olympique Lyonnais | Olympique Lyonnais | FWD | 21 | €52.0M |
| 28 | Charlie Cresswell Toulouse | Toulouse | DEF | 23 | €50.9M |
| 29 | | Nice | DEF | 20 | €50.7M |
| 30 | | Auxerre | MID | 21 | €49.1M |
| 31 | | Nice | DEF | 21 | €48.3M |
| 32 | | Paris | FWD | 27 | €47.9M |
| 33 | | Nice | DEF | 21 | €47.5M |
| 34 | | Strasbourg | DEF | 23 | €47.2M |
| 35 | | Lens | MID | 23 | €47.0M |
| 36 | | Monaco | FWD | 24 | €46.7M |
| 37 | | Monaco | MID | 22 | €46.7M |
| 38 | | Lens | FWD | 28 | €46.4M |
| 39 | | Toulouse | MID | 28 | €44.4M |
| 40 | | Lorient | FWD | 23 | €44.4M |
| 41 | Samir El Mourabet Strasbourg | Strasbourg | MID | 20 | €44.2M |
| 42 | Fabián Ruiz Paris Saint Germain | Paris Saint Germain | MID | 30 | €44.1M |
| 43 | | Nice | MID | 22 | €42.1M |
| 44 | Endrick Olympique Lyonnais | Olympique Lyonnais | FWD | 19 | €42.0M |
| 45 | | Monaco | MID | 22 | €41.4M |
| 46 | | Angers SCO | DEF | 23 | €41.2M |
| 47 | | LOSC Lille | DEF | 22 | €41.1M |
| 48 | Lucas Beraldo Paris Saint Germain | Paris Saint Germain | DEF | 22 | €41.1M |
| 49 | | Brest | MID | 23 | €41.0M |
| 50 | | Le Havre | MID | 24 | €40.8M |
