| 1 | Khvicha Kvaratskhelia Paris Saint Germain | Paris Saint Germain | FWD | 25 | €130.7M |
| 2 | Ousmane Dembélé Paris Saint Germain | Paris Saint Germain | FWD | 29 | €130.6M |
| 3 | Vitinha Paris Saint Germain | Paris Saint Germain | MID | 26 | €115.7M |
| 4 | Warren Zaïre-Emery Paris Saint Germain | Paris Saint Germain | MID | 20 | €114.8M |
| 5 | Désiré Doué Paris Saint Germain | Paris Saint Germain | FWD | 21 | €102.7M |
| 6 | Ferran Torres Paris Saint Germain | Paris Saint Germain | FWD | 26 | €92.9M |
| 7 | | Liverpool | FWD | 24 | €86.4M |
| 8 | João Neves Paris Saint Germain | Paris Saint Germain | MID | 21 | €82.7M |
| 9 | Willian Pacho Paris Saint Germain | Paris Saint Germain | DEF | 24 | €76.9M |
| 10 | Senny Mayulu Paris Saint Germain | Paris Saint Germain | MID | 20 | €75.9M |
| 11 | Kang-in Lee Korea Republic | Korea Republic | MID | 25 | €72.5M |
| 12 | Nuno Mendes Paris Saint Germain | Paris Saint Germain | DEF | 24 | €70.0M |
| 13 | Fabián Ruiz Paris Saint Germain | Paris Saint Germain | MID | 30 | €61.4M |
| 14 | | Rennes | FWD | 26 | €58.1M |
| 15 | | Brest | MID | 23 | €58.1M |
| 16 | | AC Milan | MID | 22 | €55.7M |
| 17 | Achraf Hakimi Paris Saint Germain | Paris Saint Germain | DEF | 27 | €54.4M |
| 18 | Maghnes Akliouche Paris Saint Germain | Paris Saint Germain | FWD | 24 | €53.4M |
| 19 | Hákon Arnar Haraldsson LOSC Lille | LOSC Lille | MID | 23 | €52.2M |
| 20 | Joaquín Panichelli Strasbourg | Strasbourg | FWD | 23 | €52.2M |
| 21 | Pavel Sulc Olympique Lyonnais | Olympique Lyonnais | MID | 25 | €51.6M |
| 22 | Ilya Zabarnyi Paris Saint Germain | Paris Saint Germain | DEF | 24 | €50.7M |
| 23 | | Paris | FWD | 23 | €50.6M |
| 24 | | Strasbourg | FWD | 23 | €50.5M |
| 25 | | Monaco | MID | 22 | €48.8M |
| 26 | Sebastian Nanasi Strasbourg | Strasbourg | FWD | 24 | €47.5M |
| 27 | | Monaco | FWD | 25 | €47.4M |
| 28 | Guela Doué Bayer 04 Leverkusen | Bayer 04 Leverkusen | DEF | 23 | €44.7M |
| 29 | Samir El Mourabet Strasbourg | Strasbourg | MID | 20 | €44.3M |
| 30 | | Auxerre | MID | 22 | €43.0M |
| 31 | Amine Gouiri Olympique Marseille | Olympique Marseille | FWD | 26 | €42.7M |
| 32 | | Lens | FWD | 28 | €42.2M |
| 33 | Matías Fernández-Pardo Newcastle United | Newcastle United | FWD | 21 | €41.6M |
| 34 | | PAOK | MID | 23 | €40.6M |
| 35 | | Rennes | MID | 28 | €39.7M |
| 36 | | Paris | FWD | 26 | €39.5M |
| 37 | Tyler Morton Olympique Lyonnais | Olympique Lyonnais | MID | 23 | €39.4M |
| 38 | Cristian Cásseres Jr. Toulouse | Toulouse | MID | 26 | €39.3M |
| 39 | Igor Paixão Olympique Marseille | Olympique Marseille | FWD | 26 | €39.1M |
| 40 | | Rennes | DEF | 24 | €39.1M |
| 41 | | Toulouse | MID | 28 | €38.8M |
| 42 | | Monaco | FWD | 23 | €38.8M |
| 43 | Lucas Beraldo Paris Saint Germain | Paris Saint Germain | DEF | 22 | €38.6M |
| 44 | | Chelsea | FWD | 23 | €38.2M |
| 45 | Lucas Hernández Paris Saint Germain | Paris Saint Germain | DEF | 30 | €38.0M |
| 46 | | Le Havre | MID | 24 | €37.7M |
| 47 | | Paris | FWD | 28 | €37.2M |
| 48 | | LOSC Lille | DEF | 23 | €37.0M |
| 49 | | Monaco | MID | 22 | €36.6M |
| 50 | | Auxerre | DEF | 23 | €36.2M |
