| 1 | Benjamin NygrenCeltic |  Celtic | Mijlocaș | 25 | 7.1 M € |
| 2 | Camilo DuránCeltic | Celtic | Atacant | 24 | 5.5 M € |
| 3 | Mika BaurCeltic | Celtic | Mijlocaș | 22 | 4.5 M € |
| 4 | Kieran TierneyCeltic | Celtic | Fundaș | 29 | 3.9 M € |
| 5 | Liam ScalesCeltic | Celtic | Fundaș | 28 | 3.6 M € |
| 6 | Kevin KelsyRangers |  Rangers | Atacant | 22 | 3.3 M € |
| 7 | Olwethu MakhanyaRangers | Rangers | Fundaș | 22 | 2.9 M € |
| 8 | Emmanuel FernandezRangers | Rangers | Fundaș | 25 | 2.9 M € |
| 8 | Josh McPakeHeart of Midlothian |  Heart of Midlothian | Atacant | 25 | 2.9 M € |
| 10 | Kasper HøghCeltic | Celtic | Atacant | 25 | 2.8 M € |
| 11 | Yang Hyun-junCeltic | Celtic | Atacant | 24 | 2.6 M € |
| 12 | Nicolas RaskinRangers | Rangers | Mijlocaș | 25 | 2.4 M € |
| 13 | Cláudio BragaHeart of Midlothian | Heart of Midlothian | Atacant | 27 | 2.4 M € |
| 14 | Colby DonovanCeltic | Celtic | Fundaș | 20 | 2.3 M € |
| 15 | Ivor PandurRangers | Rangers | Portar | 26 | 2.2 M € |
| 16 | Auston TrustyCeltic | Celtic | Fundaș | 28 | 2.1 M € |
| 17 | Joël van den BergCeltic | Celtic | Mijlocaș | 19 | 2.0 M € |
| 18 | Djeidi GassamaRangers | Rangers | Atacant | 23 | 2.0 M € |
| 18 | Ryan NaderiRangers | Rangers | Atacant | 23 | 2.0 M € |
| 20 | Calvin MillerHeart of Midlothian | Heart of Midlothian | Mijlocaș | 28 | 2.0 M € |
| 20 | Haissem HassanCeltic | Celtic | Atacant | 24 | 2.0 M € |
| 22 | Jordi AltenaHeart of Midlothian | Heart of Midlothian | Fundaș | 22 | 1.9 M € |
| 23 | Viljami SinisaloCeltic | Celtic | Portar | 25 | 1.8 M € |
| 24 | Kim Min-suRangers | Rangers | Atacant | 20 | 1.8 M € |
| 24 | Sebastian TounektiCeltic | Celtic | Atacant | 24 | 1.8 M € |
| 26 | Cameron Carter-VickersCeltic | Celtic | Fundaș | 28 | 1.7 M € |
| 27 | Jardell KangaMotherwell |  Motherwell | Atacant | 20 | 1.6 M € |
| 28 | Alistair JohnstonCeltic | Celtic | Fundaș | 28 | 1.4 M € |
| 29 | Callum McGregorCeltic | Celtic | Mijlocaș | 33 | 1.4 M € |
| 30 | Dylan TaitDundee United |  Dundee United | Mijlocaș | 24 | 1.3 M € |
| 30 | James PenriceRangers | Rangers | Fundaș | 27 | 1.3 M € |
| 30 | Rogers MatoHeart of Midlothian | Heart of Midlothian | Atacant | 23 | 1.3 M € |
| 33 | Jesse RandallDundee United | Dundee United | Atacant | 24 | 1.3 M € |
| 34 | Youssef ChermitiRangers | Rangers | Atacant | 22 | 1.3 M € |
| 35 | Ross McCrorieRangers | Rangers | Fundaș | 28 | 1.2 M € |
| 36 | Dane MurrayCeltic | Celtic | Fundaș | 23 | 1.2 M € |
| 37 | Jacob MurrellFalkirk |  Falkirk | Atacant | 22 | 1.2 M € |
| 38 | Aron BenjaminsenHeart of Midlothian | Heart of Midlothian | Atacant | 19 | 1.1 M € |
| 38 | Laurent MendyHeart of Midlothian | Heart of Midlothian | Mijlocaș | 29 | 1.1 M € |
| 38 | Michael ForbesDundee United | Dundee United | Fundaș | 22 | 1.1 M € |
| 41 | JotaCeltic | Celtic | Atacant | 27 | 1.1 M € |
| 42 | Bojan MiovskiRangers | Rangers | Atacant | 27 | 1.1 M € |
| 43 | Vanja DragojevićRangers | Rangers | Mijlocaș | 20 | 1.1 M € |
| 44 | Lawrence ShanklandRangers | Rangers | Atacant | 31 | 1.1 M € |
| 45 | Dan NeilRangers | Rangers | Mijlocaș | 24 | 1.0 M € |
| 46 | Callum OsmandCeltic | Celtic | Atacant | 21 | 1.0 M € |
| 46 | Findlay CurtisRangers | Rangers | Mijlocaș | 20 | 1.0 M € |
| 46 | Oisin McEnteeHeart of Midlothian | Heart of Midlothian | Fundaș | 25 | 1.0 M € |
| 49 | Beau ReusHeart of Midlothian | Heart of Midlothian | Portar | 25 | 950 K € |
| 49 | Kevin CiubotaruDundee United | Dundee United | Fundaș | 22 | 950 K € |
