| 1. | Cristiano Ronaldo
Al Nassr | Portugal | 40 | 32.1% | 105 | |
| 2. | Ivan Toney
Al-Ahli Saudi | England | 29 | 33.3% | 110 | |
| 3. | Abderrazak Hamdallah
Al-Shabab | Morocco | 34 | 32.3% | 107 | |
| | Karim Benzema
Al-Ittihad | France | 37 | 26.6% | 120 | |
| 5. | Aleksandar Mitrovic
Al Hilal | Serbia | 30 | 21.1% | 96 | |
| | Julián Quiñones
Al-Qadsiah FC | Colombia | 28 | 37.7% | 122 | |
| 7. | Marcos Leonardo
Al Hilal | Brazil | 22 | 17.9% | 103 | |
| | Pierre-Emerick Aubameyang
Al-Qadsiah FC | Gabon | 35 | 32.1% | 166 | |
| 9. | Myziane Maolida
Al-Kholood | Comoros | 26 | 35.7% | 190 | |
| | Salem Al-Dawsari
Al Hilal | Saudi Arabia | 33 | 15.8% | 186 | |
| 11. | Georginio Wijnaldum
Al-Ettifaq | Netherlands | 34 | 31.8% | 208 | |
| | Sadio Mané
Al Nassr | Senegal | 33 | 17.9% | 201 | |
| 13. | Georges-Kévin N'Koudou
Damac | France | 30 | 35.1% | 196 | |
| | Mourad Batna
Al Fateh | Morocco | 34 | 27.7% | 185 | |
| | Musa Barrow
Al Taawoun | Gambia | 26 | 32.5% | 195 | |
| | Steven Bergwijn
Al-Ittihad | Netherlands | 27 | 16.5% | 151 | |
| 17. | Cristian Guanca
Al-Shabab | Argentina | 32 | 18.5% | 250 | |
| | Houssem Aouar
Al-Ittihad | France | 26 | 15.2% | 208 | |
| | Sergej Milinkovic-Savic
Al Hilal | Serbia | 30 | 12.6% | 227 | |
| | Sofiane Bendebka
Al Fateh | Algeria | 32 | 25.5% | 232 | |
| 21. | Karim El Berkaoui
Al Raed | Morocco | 30 | 26.8% | 147 | |
| | Omar Al Somah
Al-Orobah | Syria | 36 | 33.3% | 137 | |
| 23. | Abdulla Al Salem
Al-Khaleej | Saudi Arabia | 33 | 25.0% | 244 | |
| 24. | Kostas Fortounis
Al-Khaleej | Greece | 32 | 22.5% | 286 | |
| | Malcom
Al Hilal | Brazil | 28 | 9.5% | 290 | |
