| 1 | Tijjani ReijndersAl-Qadsiah |  Al-Qadsiah | Mijlocaș | 28 | 118.1 M € |
| 2 | Donyell MalenRoma |  Roma | Atacant | 27 | 89.9 M € |
| 3 | Cody GakpoLiverpool |  Liverpool | Atacant | 27 | 89.3 M € |
| 4 | Joey VeermanBorussia Dortmund |  Borussia Dortmund | Mijlocaș | 27 | 76.0 M € |
| 5 | Crysencio SummervilleAl-Hilal |  Al-Hilal | Atacant | 25 | 67.3 M € |
| 6 | Jan Paul van HeckeTottenham Hotspur |  Tottenham Hotspur | Fundaș | 26 | 60.0 M € |
| 7 | Jurriën TimberArsenal |  Arsenal | Fundaș | 25 | 55.8 M € |
| 8 | Gjivai ZechiëlFeyenoord |  Feyenoord | Mijlocaș | 22 | 45.0 M € |
| 9 | Mats WiefferBrighton & Hove Albion |  Brighton & Hove Albion | Fundaș | 26 | 42.0 M € |
| 10 | Jeremie FrimpongLiverpool | Liverpool | Fundaș | 25 | 41.3 M € |
| 11 | Ryan GravenberchLiverpool | Liverpool | Mijlocaș | 24 | 39.1 M € |
| 12 | Bart VerbruggenBrighton & Hove Albion | Brighton & Hove Albion | Portar | 24 | 37.2 M € |
| 13 | Kenneth TaylorLazio |  Lazio | Mijlocaș | 24 | 34.8 M € |
| 14 | Frenkie de JongBarcelona |  Barcelona | Mijlocaș | 29 | 34.7 M € |
| 15 | Luciano ValenteFeyenoord | Feyenoord | Mijlocaș | 23 | 33.4 M € |
| 16 | Sven MijnansPSV Eindhoven |  PSV Eindhoven | Mijlocaș | 26 | 30.2 M € |
| 17 | Ezechiel BanzuziRB Leipzig |  RB Leipzig | Mijlocaș | 21 | 30.1 M € |
| 18 | Givairo ReadFeyenoord | Feyenoord | Fundaș | 20 | 28.8 M € |
| 19 | Guus TilPSV Eindhoven | PSV Eindhoven | Mijlocaș | 28 | 27.1 M € |
| 20 | Xavi SimonsTottenham Hotspur | Tottenham Hotspur | Mijlocaș | 23 | 27.1 M € |
| 21 | Jorrel HatoChelsea |  Chelsea | Fundaș | 20 | 26.1 M € |
| 22 | Teun KoopmeinersJuventus |  Juventus | Mijlocaș | 28 | 25.4 M € |
| 23 | Emmanuel EmeghaChelsea | Chelsea | Atacant | 23 | 25.0 M € |
| 24 | Denzel DumfriesReal Madrid |  Real Madrid | Fundaș | 30 | 24.4 M € |
| 25 | Sean SteurNewcastle United |  Newcastle United | Mijlocaș | 18 | 23.5 M € |
| 26 | Ian MaatsenAston Villa |  Aston Villa | Fundaș | 24 | 23.3 M € |
| 27 | Pascal StruijkBrighton & Hove Albion | Brighton & Hove Albion | Fundaș | 27 | 23.2 M € |
| 28 | Tijjani NoslinLazio | Lazio | Atacant | 27 | 21.9 M € |
| 29 | Brian BrobbeySunderland |  Sunderland | Atacant | 24 | 21.6 M € |
| 30 | Jordan TezeMonaco |  Monaco | Fundaș | 27 | 21.4 M € |
| 31 | Devyne RenschRoma | Roma | Fundaș | 23 | 21.0 M € |
| 32 | Micky van de VenTottenham Hotspur | Tottenham Hotspur | Fundaș | 25 | 20.4 M € |
| 33 | Quinten TimberCrystal Palace |  Crystal Palace | Mijlocaș | 25 | 20.0 M € |
| 34 | Zian FlemmingIpswich Town |  Ipswich Town | Atacant | 28 | 19.8 M € |
| 35 | Justin KluivertBournemouth |  Bournemouth | Atacant | 27 | 19.7 M € |
| 36 | Sam BeukemaNapoli |  Napoli | Fundaș | 27 | 18.6 M € |
| 37 | Mats RotsTSG Hoffenheim |  TSG Hoffenheim | Fundaș | 20 | 18.4 M € |
| 38 | Wouter BurgerTSG Hoffenheim | TSG Hoffenheim | Mijlocaș | 25 | 18.0 M € |
| 39 | Ruben van BommelPSV Eindhoven | PSV Eindhoven | Atacant | 22 | 17.7 M € |
| 40 | Jayden AddaiComo |  Como | Atacant | 21 | 17.6 M € |
| 41 | Matthijs de LigtManchester United |  Manchester United | Fundaș | 27 | 17.6 M € |
| 42 | Noa LangNapoli | Napoli | Atacant | 27 | 17.5 M € |
| 43 | Robin RoefsSunderland | Sunderland | Portar | 23 | 17.4 M € |
| 44 | Joshua ZirkzeeManchester United | Manchester United | Atacant | 25 | 17.2 M € |
| 45 | Sven BotmanNewcastle United | Newcastle United | Fundaș | 26 | 16.7 M € |
| 46 | Jurgen EkkelenkampUdinese |  Udinese | Mijlocaș | 26 | 14.4 M € |
| 47 | Sem SteijnFeyenoord | Feyenoord | Mijlocaș | 24 | 13.4 M € |
| 48 | Danilho DoekhiLazio | Lazio | Fundaș | 28 | 12.9 M € |
| 49 | Peer KoopmeinersAZ |  AZ | Mijlocaș | 26 | 12.4 M € |
| 50 | Sepp van den BergBrentford |  Brentford | Fundaș | 24 | 11.9 M € |
