| 1. | Julián Quiñones
Al-Qadsiah FC | Colombia | 29 | 39.8% | |
| 2. | Ivan Toney
Al-Ahli Saudi | England | 30 | 45.1% | |
| 3. | Cristiano Ronaldo
Al Nassr | Portugal | 41 | 30.8% | |
| 4. | Roger Martínez
Al Taawoun | Colombia | 31 | 39.0% | |
| 5. | João Félix
Al Nassr | Portugal | 26 | 22.0% | |
| | Joshua King
Al-Khaleej | Norway | 34 | 37.0% | |
| 7. | Yannick Ferreira Carrasco
Al-Shabab | Belgium | 32 | 40.9% | |
| 8. | Karim Benzema
Al-Ittihad/Al Hilal | France | 38 | - | |
| 9. | Georginio Wijnaldum
Al-Ettifaq | Netherlands | 35 | 31.4% | |
| | Mateo Retegui
Al-Qadsiah FC | Italy | 27 | 19.3% | |
| 11. | Ramiro Enrique
Al-Kholood | Argentina | 25 | 38.5% | |
| 12. | Fashion Sakala
Al Fayha | Zambia | 29 | 31.7% | |
| | Giorgos Masouras
Al-Khaleej | Greece | 32 | 24.1% | |
| | Khalid Al-Ghannam
Al-Ettifaq | Saudi Arabia | 25 | 25.5% | |
| | Marcos Leonardo
Al Hilal | Brazil | 23 | 15.3% | |
| 16. | Alexandre Lacazette
Neom | France | 34 | 25.6% | |
| | Ruben Neves
Al Hilal | Portugal | 29 | 12.9% | |
| | Valentin Vada
Damac | Argentina | 30 | 34.4% | |
| 19. | Kingsley Coman
Al Nassr | France | 29 | 11.0% | |
| | Kostas Fortounis
Al-Khaleej | Greece | 33 | 18.5% | |
| | Mamadou Sylla Diallo
Al-Riyadh | Senegal | 32 | 28.6% | |
| | Sadio Mané
Al Nassr | Senegal | 34 | 11.0% | |
| | Saïd Benrahma
Neom | Algeria | 30 | 23.3% | |
| 24. | Mourad Batna
Al Fateh | Morocco | 35 | 22.0% | |
| | Moussa Dembélé
Al-Ettifaq | France | 29 | 17.6% | |
| | Sofiane Bendebka
Al Fateh | Algeria | 33 | 22.0% | |
| | Tozé
Al-Riyadh | Portugal | 33 | 25.7% | |
