| 1 | Piotr ZielińskiInter Milan |  Inter Milan | Médio | 32 | 39.3 M € |
| 2 | Sebastian SzymańskiRennes |  Rennes | Médio | 27 | 28.6 M € |
| 3 | Nicola ZalewskiAtalanta |  Atalanta | Médio | 24 | 25.7 M € |
| 4 | Matty CashAston Villa |  Aston Villa | Defesa | 29 | 24.3 M € |
| 5 | Jakub KiwiorPorto |  Porto | Defesa | 26 | 14.3 M € |
| 6 | Michał SkóraśLens |  Lens | Médio | 26 | 13.8 M € |
| 7 | Przemysław FrankowskiRennes | Rennes | Médio | 31 | 12.8 M € |
| 8 | Jan BednarekPorto | Porto | Defesa | 30 | 11.3 M € |
| 9 | Maik NawrockiLens | Lens | Defesa | 25 | 8.5 M € |
| 10 | Marcin BułkaNeom |  Neom | Guarda-redes | 27 | 6.2 M € |
| 11 | Bright EdeDeportivo A Coruña |  Deportivo A Coruña | Defesa | 19 | 6.0 M € |
| 12 | Adrian BenedyczakKasımpaşa |  Kasımpaşa | Avançado | 25 | 5.8 M € |
| 13 | Adrian PrzyborekLazio |  Lazio | Médio | 19 | 5.5 M € |
| 14 | Mateusz BoguszHouston Dynamo |  Houston Dynamo | Médio | 25 | 5.2 M € |
| 15 | Sebastian WalukiewiczSassuolo |  Sassuolo | Defesa | 26 | 5.0 M € |
| 16 | Łukasz PorębaSV Elversberg |  SV Elversberg | Médio | 26 | 4.8 M € |
| 17 | Wiktor NowakSK Slavia Prague |  SK Slavia Prague | Médio | 22 | 4.6 M € |
| 18 | Arkadiusz PyrkaFC St. Pauli |  FC St. Pauli | Defesa | 24 | 4.4 M € |
| 19 | Jakub KamińskiBenfica |  Benfica | Médio | 24 | 4.1 M € |
| 20 | Jakub PiotrowskiUdinese |  Udinese | Médio | 29 | 4.0 M € |
| 20 | Michał GurgulLech Poznań |  Lech Poznań | Defesa | 20 | 4.0 M € |
| 22 | Jakub ModerFeyenoord |  Feyenoord | Médio | 27 | 3.7 M € |
| 23 | Bartosz MazurekRed Bull Salzburg |  Red Bull Salzburg | Médio | 19 | 3.6 M € |
| 23 | Kacper PotulskiMainz 05 |  Mainz 05 | Defesa | 19 | 3.6 M € |
| 25 | Wojciech MońkaLech Poznań | Lech Poznań | Defesa | 19 | 3.3 M € |
| 26 | Antoni KozubalLech Poznań | Lech Poznań | Médio | 22 | 3.2 M € |
| 27 | Oskar WójcikWerder Bremen |  Werder Bremen | Defesa | 23 | 3.0 M € |
| 28 | Jan LeszczyńskiBorussia Mönchengladbach |  Borussia Mönchengladbach | Defesa | 19 | 3.0 M € |
| 28 | Maxi OyedeleStrasbourg |  Strasbourg | Médio | 22 | 3.0 M € |
| 30 | Bartosz SliszBrøndby |  Brøndby | Médio | 27 | 3.0 M € |
| 31 | Krystian BielikCardiff City |  Cardiff City | Defesa | 28 | 2.9 M € |
| 32 | Jakub KałuzińskiBaşakşehir |  Başakşehir | Médio | 24 | 2.9 M € |
| 33 | Kacper UrbańskiGórnik Zabrze |  Górnik Zabrze | Médio | 22 | 2.9 M € |
| 34 | Mateusz LisLech Poznań | Lech Poznań | Guarda-redes | 29 | 2.7 M € |
| 35 | Kamil PiątkowskiLegia Warsaw |  Legia Warsaw | Defesa | 26 | 2.7 M € |
| 36 | Oskar PietuszewskiPorto | Porto | Avançado | 18 | 2.6 M € |
| 37 | Dawid KownackiWerder Bremen | Werder Bremen | Avançado | 29 | 2.5 M € |
| 37 | Mateusz Żukowski1. FC Magdeburg |  1. FC Magdeburg | Avançado | 24 | 2.5 M € |
| 39 | Kornel LismanVenezia |  Venezia | Médio | 20 | 2.5 M € |
| 40 | Robert LewandowskiChicago Fire |  Chicago Fire | Avançado | 38 | 2.5 M € |
| 41 | Kacper KozłowskiGaziantep |  Gaziantep | Médio | 23 | 2.4 M € |
| 42 | Michał KarbownikBaşakşehir | Başakşehir | Defesa | 25 | 2.4 M € |
| 43 | Tymoteusz PuchaczSabah |  Sabah | Defesa | 27 | 2.3 M € |
| 43 | Łukasz SkorupskiBologna |  Bologna | Guarda-redes | 35 | 2.3 M € |
| 45 | Arkadiusz MilikJuventus |  Juventus | Avançado | 32 | 2.3 M € |
| 45 | Krzysztof KurowskiTwente |  Twente | Defesa | 20 | 2.3 M € |
| 47 | Michał RosiakTwente | Twente | Defesa | 21 | 2.3 M € |
| 48 | Bartosz MrozekUdinese | Udinese | Guarda-redes | 26 | 2.1 M € |
| 49 | Bartosz KapustkaLegia Warsaw | Legia Warsaw | Médio | 29 | 2.1 M € |
| 50 | Dariusz StalmachWerder Bremen | Werder Bremen | Médio | 20 | 2.1 M € |
