| 1 | Valentino LazaroAl Ain |  Al Ain | Mijlocaș | 30 | 20.6 M € |
| 2 | Pedro MalheiroAl Wasl |  Al Wasl | Fundaș | 25 | 12.2 M € |
| 3 | Matías PalaciosAl Ain | Al Ain | Mijlocaș | 24 | 8.8 M € |
| 4 | Sardar AzmounShabab Al Ahli |  Shabab Al Ahli | Atacant | 31 | 8.4 M € |
| 5 | Cameron PuertasAl Wasl | Al Wasl | Mijlocaș | 28 | 6.4 M € |
| 6 | Nemanja MaksimovićShabab Al Ahli | Shabab Al Ahli | Mijlocaș | 31 | 6.0 M € |
| 7 | TaliscaAl Jazira |  Al Jazira | Atacant | 32 | 5.5 M € |
| 8 | Felício MilsonAl Jazira | Al Jazira | Mijlocaș | 27 | 5.3 M € |
| 9 | Giorgos GiakoumakisAl Ain | Al Ain | Atacant | 31 | 5.3 M € |
| 10 | Jahnoah MarkeloShabab Al Ahli | Shabab Al Ahli | Mijlocaș | 23 | 5.2 M € |
| 11 | Anthony DennisAl Jazira | Al Jazira | Mijlocaș | 22 | 5.0 M € |
| 12 | AdryelsonAl Wasl | Al Wasl | Fundaș | 28 | 4.9 M € |
| 13 | SerginhoAl Wasl | Al Wasl | Mijlocaș | 25 | 4.6 M € |
| 14 | Adam ČerinAl Wahda |  Al Wahda | Mijlocaș | 27 | 4.5 M € |
| 15 | Dinko HorkašAl Wasl | Al Wasl | Portar | 27 | 4.5 M € |
| 16 | Chris BediaAl Nasr Dubai |  Al Nasr Dubai | Atacant | 30 | 4.3 M € |
| 17 | Ersin DestanoğluAl Jazira | Al Jazira | Portar | 25 | 4.3 M € |
| 18 | MalcomAl Jazira | Al Jazira | Atacant | 29 | 4.0 M € |
| 19 | Salih MalkoçoğluAl Jazira | Al Jazira | Mijlocaș | 21 | 3.8 M € |
| 20 | Charles PickelSharjah |  Sharjah | Mijlocaș | 29 | 3.6 M € |
| 21 | Kristjan AsllaniAl Jazira | Al Jazira | Mijlocaș | 24 | 3.5 M € |
| 22 | Soufiane RahimiAl Ain | Al Ain | Atacant | 30 | 3.5 M € |
| 23 | Rafael RodriguesAl Ain | Al Ain | Fundaș | 24 | 3.4 M € |
| 24 | Abdoul Karim TraoréAl Ain | Al Ain | Mijlocaș | 21 | 3.4 M € |
| 25 | Igor GomesShabab Al Ahli | Shabab Al Ahli | Fundaș | 25 | 3.3 M € |
| 26 | Yuri CésarShabab Al Ahli | Shabab Al Ahli | Mijlocaș | 26 | 3.3 M € |
| 27 | Ajdin HrustićAl Nasr Dubai | Al Nasr Dubai | Mijlocaș | 30 | 3.2 M € |
| 28 | RenanShabab Al Ahli | Shabab Al Ahli | Fundaș | 24 | 3.0 M € |
| 29 | Léo AzevedoSharjah | Sharjah | Mijlocaș | 22 | 3.0 M € |
| 30 | Saeid EzatolahiShabab Al Ahli | Shabab Al Ahli | Mijlocaș | 30 | 2.9 M € |
| 31 | Moussa DiarraAl Wahda | Al Wahda | Mijlocaș | 26 | 2.9 M € |
| 32 | Nicolás GiménezAl Wasl | Al Wasl | Mijlocaș | 30 | 2.7 M € |
| 32 | Shavy BabickaUnited FC |  United FC | Atacant | 26 | 2.7 M € |
| 34 | Houssine RahimiAl Ain | Al Ain | Atacant | 24 | 2.6 M € |
| 35 | Guilherme BalaShabab Al Ahli | Shabab Al Ahli | Atacant | 25 | 2.5 M € |
| 35 | Marcel RatnikAl Ain | Al Ain | Fundaș | 22 | 2.5 M € |
| 37 | Mateus HenriqueShabab Al Ahli | Shabab Al Ahli | Fundaș | 24 | 2.5 M € |
| 38 | Saman GhoddosKalba |  Kalba | Mijlocaș | 33 | 2.4 M € |
| 39 | Siaka SidibeAl Wasl | Al Wasl | Mijlocaș | 23 | 2.4 M € |
| 40 | Renato JúniorAl Wasl | Al Wasl | Atacant | 24 | 2.3 M € |
| 41 | Kauan SantosShabab Al Ahli | Shabab Al Ahli | Fundaș | 22 | 2.2 M € |
| 41 | Marcus MeloniAl Jazira | Al Jazira | Fundaș | 26 | 2.2 M € |
| 43 | Sory KabaAl Dhafra |  Al Dhafra | Atacant | 31 | 2.2 M € |
| 44 | Brahian PalaciosAl Wasl | Al Wasl | Mijlocaș | 23 | 2.2 M € |
| 45 | Ravil TagirAl Jazira | Al Jazira | Fundaș | 23 | 2.1 M € |
| 46 | HugoAl Wasl | Al Wasl | Fundaș | 25 | 2.0 M € |
| 46 | Igor SerroteAl Jazira | Al Jazira | Fundaș | 21 | 2.0 M € |
| 48 | Mamadou CoulibalyAl Jazira | Al Jazira | Mijlocaș | 23 | 1.9 M € |
| 49 | Abdulla HamadAl Wahda | Al Wahda | Mijlocaș | 25 | 1.9 M € |
| 50 | JadsomAl Wahda | Al Wahda | Mijlocaș | 25 | 1.8 M € |
