| 1 | | Lech Poznań | FWD | — | €10.0M |
| 2 | Tomas Bobcek Lechia Gdańsk | Lechia Gdańsk | FWD | — | €7.4M |
| 3 | Afimico Pululu Jagiellonia Białystok | Jagiellonia Białystok | FWD | — | €6.9M |
| 4 | | Motor Lublin | FWD | — | €6.2M |
| 5 | Jonatan Braut Brunes Raków Częstochowa | Raków Częstochowa | FWD | — | €6.1M |
| 6 | | Lech Poznań | FWD | — | €5.8M |
| 7 | Sebastian Bergier Widzew Lodz | Widzew Lodz | FWD | — | €5.5M |
| 8 | Kamil Grosicki Pogoń Szczecin | Pogoń Szczecin | FWD | — | €4.2M |
| 9 | | JEF United | FWD | — | €4.1M |
| 10 | Jean-Pierre Nsame Pogoń Szczecin | Pogoń Szczecin | FWD | — | €4.0M |
| 11 | Maksym Khlan Górnik Zabrze | Górnik Zabrze | FWD | — | €4.0M |
| 12 | Maurides Roque Junior Dinamo Batumi | Dinamo Batumi | FWD | — | €3.9M |
| 13 | Lukasz Sekulski Wisła Płock | Wisła Płock | FWD | — | €3.8M |
| 14 | | Lech Poznań | FWD | — | €3.8M |
| 15 | | Motor Lublin | FWD | — | €3.8M |
| 16 | | Lechia Gdańsk | FWD | — | €3.7M |
| 17 | Sondre Liseth Górnik Zabrze | Górnik Zabrze | FWD | — | €3.7M |
| 18 | Paul Mukairu Pogoń Szczecin | Pogoń Szczecin | FWD | — | €3.7M |
| 19 | Ali Gholizadeh Lech Poznań | Lech Poznań | FWD | — | €3.6M |
| 20 | Mileta Rajović Legia Warszawa | Legia Warszawa | FWD | — | €3.6M |
| 21 | Taofeek Ismaheel Górnik Zabrze | Górnik Zabrze | FWD | — | €3.5M |
| 22 | Aleksandar Cirkovic Ferencvárosi | Ferencvárosi | FWD | — | €3.4M |
| 23 | Yvan Ikia Dimi Górnik Zabrze | Górnik Zabrze | FWD | 21 | €3.3M |
| 24 | Fábio Ronaldo Motor Lublin | Motor Lublin | FWD | — | €3.1M |
| 25 | | Nieciecza | FWD | — | €3.0M |
| 26 | | Sporting KC | FWD | — | €3.0M |
| 27 | Leandro Sanca Piast Gliwice | Piast Gliwice | FWD | — | €3.0M |
| 28 | | Wisła Płock | FWD | — | €2.9M |
| 29 | Kacper Sezonienko Lechia Gdańsk | Lechia Gdańsk | FWD | — | €2.9M |
| 30 | | Nieciecza | FWD | — | €2.8M |
| 31 | | Piast Gliwice | FWD | — | €2.8M |
| 32 | | Pogoń Szczecin | FWD | — | €2.8M |
| 33 | Elves Baldé Radomiak Radom | Radomiak Radom | FWD | — | €2.7M |
| 34 | | Katowice | FWD | — | €2.7M |
| 35 | | Nieciecza | FWD | — | €2.7M |
| 36 | | Real Zaragoza | FWD | — | €2.6M |
| 37 | Kajetan Szmyt Jagiellonia Białystok | Jagiellonia Białystok | FWD | — | €2.6M |
| 38 | Michalis Kosidis Zagłębie Lubin | Zagłębie Lubin | FWD | — | €2.6M |
| 39 | Abdoul Tapsoba Radomiak Radom | Radomiak Radom | FWD | — | €2.5M |
| 40 | German Barkovskiy Puszcza Niepołomice | Puszcza Niepołomice | FWD | — | €2.5M |
| 41 | Hugo Vallejo Piast Gliwice | Piast Gliwice | FWD | — | €2.4M |
| 42 | | Almería | FWD | — | €2.2M |
| 43 | Morgan Faßbender Nieciecza | Nieciecza | FWD | — | €2.2M |
| 44 | Rafal Adamski Legia Warszawa | Legia Warszawa | FWD | — | €2.2M |
| 45 | | Arka Gdynia | FWD | — | €2.1M |
| 46 | Mariusz Fornalczyk Widzew Lodz | Widzew Lodz | FWD | — | €2.1M |
| 47 | Vladislavs Gutkovskis Arka Gdynia | Arka Gdynia | FWD | — | €2.0M |
| 48 | Karol Angielski Pogoń Szczecin | Pogoń Szczecin | FWD | — | €2.0M |
| 49 | | Korona Kielce | FWD | — | €2.0M |
| 50 | Dimitris Rallis Jagiellonia Białystok | Jagiellonia Białystok | FWD | — | €2.0M |
