| 1 | João Neves Paris Saint Germain | Paris Saint Germain | MID | 21 | €122.0M |
| 2 | Warren Zaïre-Emery Paris Saint Germain | Paris Saint Germain | MID | 20 | €119.4M |
| 3 | Vitinha Paris Saint Germain | Paris Saint Germain | MID | 26 | €118.4M |
| 4 | Senny Mayulu Paris Saint Germain | Paris Saint Germain | MID | 19 | €117.2M |
| 5 | Kang-in Lee Paris Saint Germain | Paris Saint Germain | MID | 25 | €92.0M |
| 6 | | Strasbourg | MID | 21 | €64.6M |
| 7 | Pavel Sulc Olympique Lyonnais | Olympique Lyonnais | MID | 25 | €62.9M |
| 8 | | Strasbourg | MID | 22 | €60.5M |
| 9 | | Strasbourg | MID | 21 | €55.9M |
| 10 | Hákon Arnar Haraldsson LOSC Lille | LOSC Lille | MID | 23 | €52.5M |
| 11 | | Auxerre | MID | 21 | €49.1M |
| 12 | | Lens | MID | 23 | €47.0M |
| 13 | | Monaco | MID | 22 | €46.7M |
| 14 | | Toulouse | MID | 28 | €44.4M |
| 15 | Samir El Mourabet Strasbourg | Strasbourg | MID | 20 | €44.2M |
| 16 | Fabián Ruiz Paris Saint Germain | Paris Saint Germain | MID | 30 | €44.1M |
| 17 | | Nice | MID | 22 | €42.1M |
| 18 | | Monaco | MID | 22 | €41.4M |
| 19 | | Brest | MID | 23 | €41.0M |
| 20 | | Le Havre | MID | 24 | €40.8M |
| 21 | | Monaco | MID | 29 | €40.8M |
| 22 | Adam Karabec Olympique Lyonnais | Olympique Lyonnais | MID | 22 | €37.8M |
| 23 | | Rennes | MID | 28 | €37.8M |
| 24 | Sebastian Nanasi Strasbourg | Strasbourg | MID | 23 | €37.5M |
| 25 | Sebastian Szymanski Rennes | Rennes | MID | 26 | €36.7M |
| 26 | | Lorient | MID | 21 | €34.7M |
| 27 | Tyler Morton Olympique Lyonnais | Olympique Lyonnais | MID | 23 | €34.6M |
| 28 | | LOSC Lille | MID | 18 | €32.6M |
| 29 | Timothy Weah Olympique Marseille | Olympique Marseille | MID | 26 | €31.0M |
| 30 | Cristian Cásseres Jr. Toulouse | Toulouse | MID | 26 | €30.1M |
| 31 | Yassin Belkhdim Angers SCO | Angers SCO | MID | 24 | €30.1M |
| 32 | | Nice | MID | 27 | €28.9M |
| 33 | Corentin Tolisso Olympique Lyonnais | Olympique Lyonnais | MID | 31 | €28.0M |
| 34 | | Lorient | MID | 23 | €27.6M |
| 35 | | Paris | MID | 28 | €27.4M |
| 36 | Matt O'Riley Olympique Marseille | Olympique Marseille | MID | 25 | €27.0M |
| 37 | Ngal'ayel Mukau LOSC Lille | LOSC Lille | MID | 21 | €26.7M |
| 38 | | Rennes | MID | 27 | €26.6M |
| 39 | Jean-Victor Makengo Lorient | Lorient | MID | 27 | €26.1M |
| 40 | | Angers SCO | MID | 23 | €25.0M |
| 41 | | Nantes | MID | 23 | €24.8M |
| 42 | | Lens | MID | 32 | €24.4M |
| 43 | Pierre-Emile Højbjerg Olympique Marseille | Olympique Marseille | MID | 30 | €24.2M |
| 44 | | Nantes | MID | 22 | €23.4M |
| 45 | Félix Lemaréchal Strasbourg | Strasbourg | MID | 22 | €23.3M |
| 46 | Khalis Merah Olympique Lyonnais | Olympique Lyonnais | MID | 19 | €22.9M |
| 47 | Tanner Tessmann Olympique Lyonnais | Olympique Lyonnais | MID | 24 | €22.5M |
| 48 | | Brest | MID | 24 | €22.4M |
| 49 | | Rennes | MID | 31 | €21.6M |
| 50 | | Brest | MID | 27 | €21.3M |
