| 1 | | Lech Poznań | DEF | 25 | €20.5M |
| 2 | Maxence Maisonneuve Wisła Kraków | Wisła Kraków | DEF | 27 | €14.6M |
| 3 | Lukas Willen Pogoń Szczecin | Pogoń Szczecin | DEF | 23 | €11.3M |
| 4 | Rodrigo Conceição Jagiellonia Białystok | Jagiellonia Białystok | DEF | 26 | €10.9M |
| 5 | Przemysław Wiśniewski Widzew Lodz | Widzew Lodz | DEF | 28 | €7.9M |
| 6 | Norbert Wojtuszek Jagiellonia Białystok | Jagiellonia Białystok | DEF | 24 | €7.3M |
| 7 | Oskar Wojcik Werder Bremen | Werder Bremen | DEF | 23 | €6.8M |
| 8 | Mauro Perkovic Cracovia Kraków | Cracovia Kraków | DEF | 23 | €6.4M |
| 9 | Bernardo Vital Jagiellonia Białystok | Jagiellonia Białystok | DEF | 25 | €6.2M |
| 10 | | Motor Lublin | DEF | 29 | €6.1M |
| 11 | Juande Rivas Piast Gliwice | Piast Gliwice | DEF | 27 | €6.1M |
| 12 | | Katowice | DEF | 25 | €6.0M |
| 13 | Stratos Svarnas Raków Częstochowa | Raków Częstochowa | DEF | 28 | €5.9M |
| 14 | Kamil Piatkowski Legia Warszawa | Legia Warszawa | DEF | 26 | €5.9M |
| 15 | Bogdan Racovițan Raków Częstochowa | Raków Częstochowa | DEF | 26 | €5.9M |
| 16 | | Widzew Lodz | DEF | 28 | €5.7M |
| 17 | | Lech Poznań | DEF | 29 | €5.3M |
| 18 | Attila Szalai Pogoń Szczecin | Pogoń Szczecin | DEF | 28 | €5.2M |
| 19 | Damian Michalski Zagłębie Lubin | Zagłębie Lubin | DEF | 28 | €5.2M |
| 20 | Dominik Baumgartner Cracovia Kraków | Cracovia Kraków | DEF | 30 | €5.1M |
| 21 | Roman Yakuba Zagłębie Lubin | Zagłębie Lubin | DEF | 25 | €5.1M |
| 22 | Dominik Piła Cracovia Kraków | Cracovia Kraków | DEF | 25 | €5.1M |
| 23 | Gustav Henriksson Cracovia Kraków | Cracovia Kraków | DEF | 28 | €4.9M |
| 24 | | Widzew Lodz | DEF | 27 | €4.9M |
| 25 | | Aris | DEF | 26 | €4.7M |
| 26 | Aleks Lawniczak Zagłębie Lubin | Zagłębie Lubin | DEF | 27 | €4.7M |
| 27 | | Widzew Lodz | DEF | 28 | €4.6M |
| 28 | | Lugo | DEF | 27 | €4.5M |
| 29 | Steve Kingue Radomiak Radom | Radomiak Radom | DEF | 26 | €4.5M |
| 30 | | Widzew Lodz | DEF | 22 | €4.5M |
| 31 | Bartlomiej Wdowik Sporting Braga | Sporting Braga | DEF | 25 | €4.4M |
| 32 | Zié Ouattara Radomiak Radom | Radomiak Radom | DEF | 26 | €4.3M |
| 33 | | Górnik Zabrze | DEF | 30 | €4.2M |
| 34 | Konstantinos Sotiriou Korona Kielce | Korona Kielce | DEF | 30 | €4.2M |
| 35 | Mateusz Skrzypczak Lech Poznań | Lech Poznań | DEF | 26 | €4.2M |
| 36 | Maksym Dyachuk Baník Ostrava | Baník Ostrava | DEF | 23 | €4.2M |
| 37 | Matus Vojtko Wieczysta Kraków | Wieczysta Kraków | DEF | 25 | €4.1M |
| 38 | Marcel Pięczek Korona Kielce | Korona Kielce | DEF | 25 | €4.0M |
| 39 | | Lech Poznań | DEF | — | €4.0M |
| 40 | | Katowice | DEF | 30 | €3.9M |
| 41 | Slobodan Rubežić Korona Kielce | Korona Kielce | DEF | 26 | €3.8M |
| 42 | Konrad Matuszewski Korona Kielce | Korona Kielce | DEF | 24 | €3.8M |
| 43 | | Pogoń Szczecin | DEF | 25 | €3.8M |
| 44 | Vincent Burlet Cracovia Kraków | Cracovia Kraków | DEF | 20 | €3.7M |
| 45 | | — | DEF | 30 | €3.6M |
| 46 | | Lech Poznań | DEF | 28 | €3.6M |
| 47 | | Motor Lublin | DEF | 29 | €3.6M |
| 48 | | — | DEF | 27 | €3.5M |
| 49 | | Widzew Lodz | DEF | 25 | €3.5M |
| 50 | | Samsunspor | DEF | — | €3.5M |
