| 1 | Khvicha Kvaratskhelia Paris Saint Germain | Paris Saint Germain | FWD | 25 | €130.7M |
| 2 | Ousmane Dembélé Paris Saint Germain | Paris Saint Germain | FWD | 29 | €130.6M |
| 3 | Désiré Doué Paris Saint Germain | Paris Saint Germain | FWD | 21 | €102.7M |
| 4 | Ferran Torres Paris Saint Germain | Paris Saint Germain | FWD | 26 | €92.9M |
| 5 | | Liverpool | FWD | 24 | €86.4M |
| 6 | | Rennes | FWD | 26 | €58.1M |
| 7 | Maghnes Akliouche Paris Saint Germain | Paris Saint Germain | FWD | 24 | €53.4M |
| 8 | Joaquín Panichelli Strasbourg | Strasbourg | FWD | 23 | €52.2M |
| 9 | | Paris | FWD | 23 | €50.6M |
| 10 | | Strasbourg | FWD | 23 | €50.5M |
| 11 | Sebastian Nanasi Strasbourg | Strasbourg | FWD | 24 | €47.5M |
| 12 | | Monaco | FWD | 25 | €47.4M |
| 13 | Amine Gouiri Olympique Marseille | Olympique Marseille | FWD | 26 | €42.7M |
| 14 | | Lens | FWD | 28 | €42.2M |
| 15 | Matías Fernández-Pardo Newcastle United | Newcastle United | FWD | 21 | €41.6M |
| 16 | | Paris | FWD | 26 | €39.5M |
| 17 | Igor Paixão Olympique Marseille | Olympique Marseille | FWD | 26 | €39.1M |
| 18 | | Monaco | FWD | 23 | €38.8M |
| 19 | | Chelsea | FWD | 23 | €38.2M |
| 20 | | Paris | FWD | 28 | €37.2M |
| 21 | | Crvena Zvezda | FWD | 26 | €35.1M |
| 22 | | Toulouse | FWD | 25 | €33.2M |
| 23 | | LOSC Lille | FWD | 23 | €32.5M |
| 24 | | Rennes | FWD | 25 | €31.2M |
| 25 | | Nice | FWD | 26 | €30.8M |
| 26 | | Monaco | FWD | 23 | €30.5M |
| 27 | Mika Godts Paris Saint Germain | Paris Saint Germain | FWD | — | €28.6M |
| 28 | | Nice | FWD | 23 | €27.8M |
| 29 | | Ajax | FWD | 24 | €27.1M |
| 30 | Breel Embolo Atlanta United | Atlanta United | FWD | 29 | €27.0M |
| 31 | | Rennes | FWD | 29 | €26.3M |
| 32 | | Sevilla | FWD | 25 | €26.0M |
| 33 | Rémy Labeau Lascary Auxerre | Auxerre | FWD | 23 | €25.6M |
| 34 | | LOSC Lille | FWD | 24 | €24.3M |
| 35 | | Nice | FWD | 30 | €24.2M |
| 36 | Romain Del Castillo Osasuna | Osasuna | FWD | 30 | €22.9M |
| 37 | | Aston Villa | FWD | 18 | €21.9M |
| 38 | | Al Shamal SC | FWD | 31 | €21.6M |
| 39 | | Angers SCO | FWD | 25 | €20.6M |
| 40 | | Auxerre | FWD | 26 | €20.3M |
| 41 | | Denmark U21 | FWD | 23 | €20.3M |
| 42 | | Toulouse | FWD | 21 | €20.2M |
| 43 | | Al Gharafa | FWD | 26 | €18.5M |
| 44 | Giorgi Tsitaishvili Rayo Vallecano | Rayo Vallecano | FWD | 25 | €17.3M |
| 45 | | Hull City | FWD | 19 | €17.3M |
| 46 | | Strasbourg | FWD | 24 | €17.0M |
| 47 | Loïs Openda Olympique Lyonnais | Olympique Lyonnais | FWD | 26 | €16.9M |
| 48 | Samuel Amo-Ameyaw Strasbourg | Strasbourg | FWD | 20 | €16.8M |
| 49 | | Lorient | FWD | 28 | €16.6M |
| 50 | Gessime Yassine Strasbourg | Strasbourg | FWD | 20 | €16.3M |
