| 1 | Ousmane Dembélé Paris Saint Germain | Paris Saint Germain | FWD | 29 | €138.3M |
| 2 | Khvicha Kvaratskhelia Paris Saint Germain | Paris Saint Germain | FWD | 25 | €136.3M |
| 3 | Warren Zaïre-Emery Paris Saint Germain | Paris Saint Germain | MID | 20 | €116.4M |
| 4 | Vitinha Paris Saint Germain | Paris Saint Germain | MID | 26 | €109.1M |
| 5 | Bradley Barcola Paris Saint Germain | Paris Saint Germain | FWD | 23 | €100.7M |
| 6 | Désiré Doué Paris Saint Germain | Paris Saint Germain | FWD | 21 | €98.2M |
| 7 | Kang-in Lee Paris Saint Germain | Paris Saint Germain | MID | 25 | €86.1M |
| 8 | João Neves Paris Saint Germain | Paris Saint Germain | MID | 21 | €81.9M |
| 9 | Senny Mayulu Paris Saint Germain | Paris Saint Germain | MID | 20 | €81.6M |
| 10 | Willian Pacho Paris Saint Germain | Paris Saint Germain | DEF | 24 | €76.2M |
| 11 | Mason Greenwood Fenerbahçe | Fenerbahçe | FWD | 24 | €74.3M |
| 12 | Nuno Mendes Paris Saint Germain | Paris Saint Germain | DEF | 24 | €73.9M |
| 13 | Ilya Zabarnyi Paris Saint Germain | Paris Saint Germain | DEF | 23 | €58.9M |
| 14 | Joaquín Panichelli Strasbourg | Strasbourg | FWD | 23 | €56.7M |
| 15 | Achraf Hakimi Paris Saint Germain | Paris Saint Germain | DEF | 27 | €54.9M |
| 16 | | Strasbourg | FWD | 23 | €54.9M |
| 17 | | Angers SCO | FWD | 26 | €54.2M |
| 18 | Pavel Sulc Olympique Lyonnais | Olympique Lyonnais | MID | 25 | €53.6M |
| 19 | Fabián Ruiz Paris Saint Germain | Paris Saint Germain | MID | 30 | €53.1M |
| 20 | | Strasbourg | MID | 21 | €53.1M |
| 21 | | Strasbourg | MID | 22 | €51.9M |
| 22 | | Strasbourg | MID | 21 | €51.8M |
| 23 | | Auxerre | DEF | 23 | €51.7M |
| 24 | | Monaco | FWD | 25 | €51.5M |
| 25 | | Paris | FWD | 23 | €50.9M |
| 26 | Hákon Arnar Haraldsson LOSC Lille | LOSC Lille | MID | 23 | €50.6M |
| 27 | | Lens | MID | 24 | €50.3M |
| 28 | | Manchester City | DEF | 20 | €50.3M |
| 29 | | Brest | MID | 23 | €48.4M |
| 30 | | Lens | FWD | 28 | €45.7M |
| 31 | Samir El Mourabet Strasbourg | Strasbourg | MID | 20 | €45.6M |
| 32 | Sebastian Nanasi Strasbourg | Strasbourg | FWD | 24 | €43.3M |
| 33 | Charlie Cresswell Toulouse | Toulouse | DEF | 23 | €42.6M |
| 34 | | Toulouse | MID | 28 | €42.2M |
| 35 | | Monaco | FWD | 23 | €42.2M |
| 36 | Igor Paixão Olympique Marseille | Olympique Marseille | FWD | 26 | €42.1M |
| 37 | | Monaco | MID | 22 | €42.0M |
| 38 | | Chelsea | FWD | 23 | €41.5M |
| 39 | | Rennes | MID | 28 | €41.2M |
| 40 | | Nice | MID | 23 | €41.1M |
| 41 | | Monaco | FWD | 24 | €41.0M |
| 42 | Quinten Timber Olympique Marseille | Olympique Marseille | MID | 25 | €40.5M |
| 43 | | Strasbourg | DEF | 23 | €40.2M |
| 44 | Lucas Hernández Paris Saint Germain | Paris Saint Germain | DEF | 30 | €40.0M |
| 45 | | Rennes | MID | 24 | €40.0M |
| 46 | | AC Milan | FWD | 25 | €39.8M |
| 47 | Afonso Moreira Bayer 04 Leverkusen | Bayer 04 Leverkusen | FWD | 21 | €39.6M |
| 48 | | Auxerre | MID | 22 | €39.3M |
| 49 | Sebastian Szymanski Rennes | Rennes | MID | 27 | €39.2M |
| 50 | Lucas Beraldo Paris Saint Germain | Paris Saint Germain | DEF | 22 | €38.8M |
