| 1 | Vitinha Paris Saint Germain | Paris Saint Germain | MID | 26 | €119.9M |
| 2 | Warren Zaïre-Emery Paris Saint Germain | Paris Saint Germain | MID | 20 | €117.5M |
| 3 | João Neves Paris Saint Germain | Paris Saint Germain | MID | 21 | €86.9M |
| 4 | Senny Mayulu Paris Saint Germain | Paris Saint Germain | MID | 20 | €75.9M |
| 5 | Kang-in Lee Korea Republic | Korea Republic | MID | 25 | €72.5M |
| 6 | Fabián Ruiz Paris Saint Germain | Paris Saint Germain | MID | 30 | €62.7M |
| 7 | | Brest | MID | 23 | €58.1M |
| 8 | | AC Milan | MID | 22 | €55.7M |
| 9 | Hákon Arnar Haraldsson LOSC Lille | LOSC Lille | MID | 23 | €54.2M |
| 10 | Pavel Sulc Olympique Lyonnais | Olympique Lyonnais | MID | 25 | €53.4M |
| 11 | | Monaco | MID | 22 | €50.7M |
| 12 | | Auxerre | MID | 22 | €45.3M |
| 13 | Samir El Mourabet Strasbourg | Strasbourg | MID | 20 | €44.3M |
| 14 | Cristian Cásseres Jr. Toulouse | Toulouse | MID | 26 | €41.0M |
| 15 | | PAOK | MID | 23 | €40.6M |
| 16 | Tyler Morton Olympique Lyonnais | Olympique Lyonnais | MID | 23 | €40.5M |
| 17 | | Rennes | MID | 28 | €39.7M |
| 18 | | Toulouse | MID | 28 | €38.8M |
| 19 | | Le Havre | MID | 24 | €37.7M |
| 20 | | Monaco | MID | 22 | €37.1M |
| 21 | Sebastian Szymanski Rennes | Rennes | MID | 27 | €34.7M |
| 22 | Yassin Belkhdim Angers SCO | Angers SCO | MID | 24 | €34.6M |
| 23 | | Monaco | MID | 30 | €34.4M |
| 24 | | Sparta Praha | MID | 23 | €33.3M |
| 25 | Jean-Victor Makengo Lorient | Lorient | MID | 28 | €32.1M |
| 26 | | Brest | MID | 24 | €31.8M |
| 27 | | Lorient | MID | 23 | €31.5M |
| 28 | Matt O'Riley Olympique Marseille | Olympique Marseille | MID | 25 | €30.6M |
| 29 | | Lorient | MID | 21 | €29.9M |
| 30 | | Le Havre | MID | 23 | €28.8M |
| 31 | Angel Gomes Olympique Marseille | Olympique Marseille | MID | 26 | €28.4M |
| 32 | Pape Demba Diop Strasbourg | Strasbourg | MID | 23 | €28.2M |
| 33 | Noah Doriann Cadiou Lorient | Lorient | MID | 27 | €26.3M |
| 34 | Corentin Tolisso Olympique Lyonnais | Olympique Lyonnais | MID | 32 | €26.1M |
| 35 | | Brest | MID | 28 | €26.1M |
| 36 | | Rennes | MID | 28 | €26.0M |
| 37 | | Angers SCO | MID | 24 | €25.7M |
| 38 | | Nice | MID | 26 | €25.5M |
| 39 | | Paris | MID | 28 | €25.3M |
| 40 | | Monaco | MID | 29 | €23.9M |
| 41 | | Paris | MID | 29 | €23.0M |
| 42 | Tanner Tessmann Olympique Lyonnais | Olympique Lyonnais | MID | 24 | €23.0M |
| 43 | | TBC | MID | 32 | €22.4M |
| 44 | Pierre-Emile Højbjerg Olympique Marseille | Olympique Marseille | MID | 31 | €21.4M |
| 45 | Ngal'ayel Mukau LOSC Lille | LOSC Lille | MID | 21 | €21.2M |
| 46 | | Lens | MID | 23 | €20.9M |
| 47 | | Lens | MID | 19 | €20.5M |
| 48 | | Rennes | MID | 31 | €20.3M |
| 49 | | Senegal | MID | 27 | €19.1M |
| 50 | Himad Abdelli Olympique Marseille | Olympique Marseille | MID | 26 | €18.5M |
