| 1 | Willian Pacho Paris Saint Germain | Paris Saint Germain | DEF | 24 | €79.2M |
| 2 | Nuno Mendes Paris Saint Germain | Paris Saint Germain | DEF | 24 | €70.0M |
| 3 | Achraf Hakimi Paris Saint Germain | Paris Saint Germain | DEF | 27 | €53.1M |
| 4 | Ilya Zabarnyi Paris Saint Germain | Paris Saint Germain | DEF | 24 | €50.7M |
| 5 | Guela Doué Bayer 04 Leverkusen | Bayer 04 Leverkusen | DEF | 23 | €44.7M |
| 6 | | Rennes | DEF | 24 | €39.1M |
| 7 | | LOSC Lille | DEF | 23 | €39.1M |
| 8 | Lucas Hernández Paris Saint Germain | Paris Saint Germain | DEF | 30 | €39.0M |
| 9 | Lucas Beraldo Paris Saint Germain | Paris Saint Germain | DEF | 22 | €38.6M |
| 10 | | Auxerre | DEF | 23 | €36.2M |
| 11 | | FC Augsburg | DEF | 20 | €36.1M |
| 12 | | Angers SCO | DEF | 23 | €35.0M |
| 13 | | Paris | DEF | 24 | €34.2M |
| 14 | | Nice | DEF | 22 | €33.7M |
| 15 | Moussa Niakhaté Olympique Lyonnais | Olympique Lyonnais | DEF | 30 | €33.5M |
| 16 | Kojo Peprah Oppong Fenerbahçe | Fenerbahçe | DEF | 22 | €33.3M |
| 17 | | NEOM SC | DEF | 27 | €32.8M |
| 18 | | Monaco | DEF | 26 | €31.7M |
| 19 | | Lens | DEF | 21 | €31.0M |
| 20 | Ainsley Maitland-Niles Everton | Everton | DEF | 29 | €30.7M |
| 21 | | LOSC Lille | DEF | 28 | €30.5M |
| 22 | | Leeds United | DEF | 25 | €29.7M |
| 23 | | Troyes | DEF | 23 | €29.4M |
| 24 | | Paris | DEF | 26 | €29.2M |
| 25 | | Auxerre | DEF | 25 | €29.0M |
| 26 | Ismaël Doukouré Strasbourg | Strasbourg | DEF | 23 | €29.0M |
| 27 | | Auxerre | DEF | 25 | €28.8M |
| 28 | | Roma | DEF | 27 | €28.5M |
| 29 | Bamo Meïté Olympique Marseille | Olympique Marseille | DEF | 24 | €28.5M |
| 30 | Lilian Raolisoa Angers SCO | Angers SCO | DEF | 26 | €28.4M |
| 31 | Ruben Kluivert Olympique Lyonnais | Olympique Lyonnais | DEF | 25 | €28.3M |
| 32 | | Strasbourg | DEF | 20 | €28.2M |
| 33 | Andrew Omobamidele Anderlecht | Anderlecht | DEF | 24 | €27.9M |
| 34 | | Ajax | DEF | 29 | €27.7M |
| 35 | | Monaco | DEF | 22 | €27.7M |
| 36 | | Auxerre | DEF | 24 | €27.6M |
| 37 | | Rennes | DEF | 24 | €27.5M |
| 38 | | Monaco | DEF | 25 | €27.4M |
| 39 | Rasmus Nicolaisen Toulouse | Toulouse | DEF | 29 | €26.8M |
| 40 | | Monaco | DEF | 27 | €26.5M |
| 41 | | Lorient | DEF | 28 | €26.4M |
| 42 | | Toulouse | DEF | 27 | €26.3M |
| 43 | | Le Havre | DEF | 26 | €25.3M |
| 44 | | Rennes | DEF | 25 | €25.3M |
| 45 | | Olympique Lyonnais | DEF | 26 | €25.1M |
| 46 | | — | DEF | 28 | €24.9M |
| 47 | | Lorient | DEF | 21 | €24.7M |
| 48 | Timothy Weah Olympique Marseille | Olympique Marseille | DEF | 26 | €23.8M |
| 49 | Lilian Brassier Eintracht Frankfurt | Eintracht Frankfurt | DEF | 26 | €23.7M |
| 50 | Karim Coulibaly Strasbourg | Strasbourg | DEF | 19 | €23.5M |
