| 1 | Sardar AzmounShabab Al Ahli |  Shabab Al Ahli | Atacant | 31 | 8.4 M € |
| 2 | Allahyar SayyadmaneshLech Poznań |  Lech Poznań | Atacant | 25 | 4.0 M € |
| 3 | Saeid EzatolahiShabab Al Ahli | Shabab Al Ahli | Mijlocaș | 30 | 2.9 M € |
| 4 | Saman GhoddosKalba |  Kalba | Mijlocaș | 33 | 2.4 M € |
| 5 | Dennis EckertStandard Liège |  Standard Liège | Atacant | 29 | 1.7 M € |
| 6 | Mohammad GhorbaniAl Wahda |  Al Wahda | Mijlocaș | 25 | 1.3 M € |
| 7 | Reza GhandipourShabab Al Ahli | Shabab Al Ahli | Atacant | 20 | 1.2 M € |
| 8 | Mersad SeifiShabab Al Ahli | Shabab Al Ahli | Fundaș | 23 | 1.0 M € |
| 9 | Amin PilaliLusail SC |  Lusail SC | Fundaș | 23 | 1.0 M € |
| 9 | Hamidreza FirouziLusail SC | Lusail SC | Mijlocaș | 21 | 1.0 M € |
| 11 | Mehdi TaremiAl Wasl |  Al Wasl | Atacant | 34 | 950 K € |
| 11 | Mohammad Javad HosseinnejadDynamo Makhachkala |  Dynamo Makhachkala | Mijlocaș | 23 | 950 K € |
| 13 | Ali GholizadehLech Poznań | Lech Poznań | Atacant | 30 | 800 K € |
| 14 | Mehdi GhayediAl Nasr Dubai |  Al Nasr Dubai | Mijlocaș | 27 | 775 K € |
| 15 | Mohammad MohebiRijeka |  Rijeka | Atacant | 27 | 700 K € |
| 16 | Arsha ShakouriLusail SC | Lusail SC | Portar | 20 | 650 K € |
| 17 | Farhad ZavoshiLusail SC | Lusail SC | Mijlocaș | 23 | 500 K € |
| 18 | NM Nader MohammadiSpartak Kostroma |  Spartak Kostroma | Fundaș | 29 | 475 K € |
| 19 | Ali NematiLusail SC | Lusail SC | Fundaș | 30 | 425 K € |
| 20 | Mobin DehghanAl Wahda | Al Wahda | Mijlocaș | 21 | 350 K € |
| 21 | SR Sattar RajaeinejadLusail SC | Lusail SC | Mijlocaș | 22 | 250 K € |
| 22 | Arshia SarshoghSharjah |  Sharjah | Mijlocaș | 23 | 225 K € |
| 22 | Majid HosseiniKayserispor |  Kayserispor | Fundaș | 30 | 225 K € |
| 24 | Ahmad NourollahiKalba | Kalba | Mijlocaș | 33 | 175 K € |
| 24 | EF Ebrahim FarahnakWürzburger Kickers |  Würzburger Kickers | Fundaș | 28 | 175 K € |
| 26 | Amir Hossein SamdaliriKalba | Kalba | Mijlocaș | 23 | 125 K € |
| 27 | Amir AbedzadehPonferradina |  Ponferradina | Portar | 33 | 100 K € |
| 27 | Nima MirzazadKolding IF |  Kolding IF | Portar | 29 | 100 K € |
| 29 | Alireza JahanbakhshExcelsior |  Excelsior | Mijlocaș | 33 | 75 K € |
| 29 | Milad MohammadiMaxline Vitebsk |  Maxline Vitebsk | Fundaș | 33 | 75 K € |
| 31 | Omid EbrahimiLusail SC | Lusail SC | Mijlocaș | 39 | 25 K € |
