| 1 | Giannis Papanikolaou Widzew Lodz | Widzew Lodz | MID | 27 | €9.6M |
| 2 | Lamine Diaby-Fadiga Raków Częstochowa | Raków Częstochowa | MID | 25 | €9.5M |
| 3 | Mateusz Łęgowski Motor Lublin | Motor Lublin | MID | 23 | €8.4M |
| 4 | Michael Ameyaw Korona Kielce | Korona Kielce | MID | 25 | €7.0M |
| 5 | Víctor Meseguer Wisła Kraków | Wisła Kraków | MID | 27 | €7.0M |
| 6 | Adam Radwański Wisła Płock | Wisła Płock | MID | 28 | €6.9M |
| 7 | | Widzew Lodz | MID | 28 | €6.8M |
| 8 | | Widzew Lodz | MID | 28 | €6.6M |
| 9 | | Katowice | MID | 29 | €6.5M |
| 10 | Antoni Kozubal Lech Poznań | Lech Poznań | MID | 22 | €6.5M |
| 11 | Marko Bulat Raków Częstochowa | Raków Częstochowa | MID | 24 | €6.4M |
| 12 | | Bursaspor | MID | 27 | €6.3M |
| 13 | Patrik Hellebrand Korona Kielce | Korona Kielce | MID | 27 | €6.2M |
| 14 | Damian Hilbrycht Nieciecza | Nieciecza | MID | 28 | €6.2M |
| 15 | Bartosz Kapustka Legia Warszawa | Legia Warszawa | MID | 29 | €6.1M |
| 16 | Oskar Repka Raków Częstochowa | Raków Częstochowa | MID | 27 | €6.0M |
| 17 | Pablo Rodríguez Lech Poznań | Lech Poznań | MID | 25 | €6.0M |
| 18 | Vahan Bichakhchyan Legia Warszawa | Legia Warszawa | MID | 27 | €5.7M |
| 19 | | Katowice | MID | 27 | €5.5M |
| 20 | | Widzew Lodz | MID | 26 | €5.5M |
| 21 | Patryk Makuch Raków Częstochowa | Raków Częstochowa | MID | 27 | €5.3M |
| 22 | Tomasz Neugebauer Lechia Gdańsk | Lechia Gdańsk | MID | 23 | €5.3M |
| 23 | Krzysztof Kubica Nieciecza | Nieciecza | MID | 26 | €5.2M |
| 24 | Patryk Dziczek Pogoń Szczecin | Pogoń Szczecin | MID | 28 | €5.0M |
| 25 | | Katowice | MID | 28 | €5.0M |
| 26 | Péter Baráth Sigma Olomouc | Sigma Olomouc | MID | 24 | €5.0M |
| 27 | Lukas Sadilek Górnik Zabrze | Górnik Zabrze | MID | 30 | €4.9M |
| 28 | | Wisła Płock | MID | 26 | €4.7M |
| 29 | Martin Remacle Korona Kielce | Korona Kielce | MID | 29 | €4.6M |
| 30 | Rúben Vinagre Legia Warszawa | Legia Warszawa | MID | 27 | €4.6M |
| 31 | Filip Jagiełło Lech Poznań | Lech Poznań | MID | 29 | €4.5M |
| 32 | Jean Carlos Silva Raków Częstochowa | Raków Częstochowa | MID | 30 | €4.5M |
| 33 | Marcel Regula Zagłębie Lubin | Zagłębie Lubin | MID | — | €4.5M |
| 34 | Roberto Alves Radomiak Radom | Radomiak Radom | MID | 29 | €4.4M |
| 35 | Jesús Imaz Jagiellonia Białystok | Jagiellonia Białystok | MID | 35 | €4.3M |
| 36 | Sergio Lozano Jagiellonia Białystok | Jagiellonia Białystok | MID | 27 | €4.3M |
| 37 | Jakub Sypek Zagłębie Lubin | Zagłębie Lubin | MID | 25 | €4.2M |
| 38 | Amir Al-Ammari Cracovia Kraków | Cracovia Kraków | MID | 29 | €4.0M |
| 39 | Tomasz Pienko Raków Częstochowa | Raków Częstochowa | MID | — | €4.0M |
| 40 | | Raków Częstochowa | MID | — | €4.0M |
| 41 | Karol Struski Raków Częstochowa | Raków Częstochowa | MID | 25 | €3.9M |
| 42 | | Katowice | MID | 33 | €3.8M |
| 43 | Ivan Zhelizko Lechia Gdańsk | Lechia Gdańsk | MID | 25 | €3.8M |
| 44 | | Widzew Lodz | MID | 27 | €3.8M |
| 45 | Kacper Urbański Górnik Zabrze | Górnik Zabrze | MID | 21 | €3.8M |
| 46 | Fran Tudor Raków Częstochowa | Raków Częstochowa | MID | 30 | €3.7M |
| 47 | Maciej Ambrosiewicz Arka Gdynia | Arka Gdynia | MID | 28 | €3.5M |
| 48 | Mateusz Kowalczyk Katowice | Katowice | MID | — | €3.5M |
| 49 | Sebastian Milewski Katowice | Katowice | MID | 28 | €3.3M |
| 50 | | Osnabrück | MID | 25 | €3.3M |
