| 1 | Allahyar Sayyadmanesh Lech Poznań | Lech Poznań | FWD | 25 | €17.9M |
| 2 | Filip Stojilkovic Rapid Bucuresti | Rapid Bucuresti | FWD | 26 | €14.1M |
| 3 | | Motor Lublin | FWD | 25 | €10.5M |
| 4 | Lasse Nordås Cracovia Kraków | Cracovia Kraków | FWD | 24 | €9.5M |
| 5 | | Motor Lublin | FWD | 26 | €8.3M |
| 6 | | Al Hazm | FWD | 27 | €7.7M |
| 7 | | Lech Poznań | FWD | 26 | €7.7M |
| 8 | Jonatan Braut Brunes Sparta Praha | Sparta Praha | FWD | 26 | €6.9M |
| 9 | Christopher Lungoyi Wieczysta Kraków | Wieczysta Kraków | FWD | 26 | €6.8M |
| 10 | | Motor Lublin | FWD | 30 | €6.3M |
| 11 | | Widzew Lodz | FWD | 25 | €6.2M |
| 12 | Darko Churlinov Pogoń Szczecin | Pogoń Szczecin | FWD | 26 | €6.0M |
| 13 | Sebastian Bergier Widzew Lodz | Widzew Lodz | FWD | 26 | €6.0M |
| 14 | Ajdin Hasic Cracovia Kraków | Cracovia Kraków | FWD | 25 | €5.9M |
| 15 | Jérémy Guillemenot Wisła Kraków | Wisła Kraków | FWD | 28 | €5.8M |
| 16 | | Widzew Lodz | FWD | 23 | €5.8M |
| 17 | Samuel Ntamack Piast Gliwice | Piast Gliwice | FWD | 25 | €5.6M |
| 18 | | Katowice | FWD | 27 | €5.5M |
| 19 | Ermal Krasniqi Legia Warszawa | Legia Warszawa | FWD | 28 | €5.3M |
| 20 | Maksym Khlan Górnik Zabrze | Górnik Zabrze | FWD | 23 | €5.0M |
| 21 | Leandro Sanca Piast Gliwice | Piast Gliwice | FWD | 26 | €5.0M |
| 22 | | Korona Kielce | FWD | 24 | €4.9M |
| 23 | Dawid Błanik Korona Kielce | Korona Kielce | FWD | 29 | €4.8M |
| 24 | Nik Prelec Jagiellonia Białystok | Jagiellonia Białystok | FWD | 25 | €4.7M |
| 25 | Paul Mukairu Pogoń Szczecin | Pogoń Szczecin | FWD | 26 | €4.7M |
| 26 | | Lech Poznań | FWD | 28 | €4.4M |
| 27 | Rafał Adamski Legia Warszawa | Legia Warszawa | FWD | 24 | €4.4M |
| 28 | Yvan Ikia Dimi Górnik Zabrze | Górnik Zabrze | FWD | 22 | €4.3M |
| 29 | Michael Ameyaw Korona Kielce | Korona Kielce | FWD | 26 | €4.1M |
| 30 | Fábio Ronaldo Motor Lublin | Motor Lublin | FWD | 25 | €4.1M |
| 31 | Sondre Liseth Górnik Zabrze | Górnik Zabrze | FWD | 29 | €4.0M |
| 32 | Janis Antiste Górnik Zabrze | Górnik Zabrze | FWD | 24 | €4.0M |
| 33 | Kajetan Szmyt Jagiellonia Białystok | Jagiellonia Białystok | FWD | 24 | €4.0M |
| 34 | | Lech Poznań | FWD | 33 | €3.9M |
| 35 | | JEF United | FWD | 29 | €3.9M |
| 36 | Aleksandar Cirkovic Jagiellonia Białystok | Jagiellonia Białystok | FWD | 25 | €3.9M |
| 37 | Hugo Vallejo Piast Gliwice | Piast Gliwice | FWD | 26 | €3.9M |
| 38 | | Qarabağ | FWD | 26 | €3.9M |
| 39 | | Motor Lublin | FWD | — | €3.8M |
| 40 | Morgan Faßbender Korona Kielce | Korona Kielce | FWD | 27 | €3.6M |
| 41 | Damian Hilbrycht Nieciecza | Nieciecza | FWD | 28 | €3.6M |
| 42 | José Antonio de la Rosa Wieczysta Kraków | Wieczysta Kraków | FWD | 22 | €3.5M |
| 43 | Martin Minchev Cracovia Kraków | Cracovia Kraków | FWD | 25 | €3.4M |
| 44 | Abdoul Tapsoba Radomiak Radom | Radomiak Radom | FWD | 25 | €3.4M |
| 45 | | Sporting KC | FWD | 24 | €3.4M |
| 46 | Sayfallah Ltaief Cracovia Kraków | Cracovia Kraków | FWD | 26 | €3.4M |
| 47 | Mariusz Fornalczyk Widzew Lodz | Widzew Lodz | FWD | 23 | €3.4M |
| 48 | Elves Baldé Radomiak Radom | Radomiak Radom | FWD | 27 | €3.2M |
| 49 | | Nieciecza | FWD | 26 | €3.0M |
| 50 | Levente Szabó Zagłębie Lubin | Zagłębie Lubin | FWD | 27 | €3.0M |
