| 1. | Odion Ighalo
Al Hilal/Al-Shabab | Nigeria | 33 | - | |
| 2. | Romarinho
Al-Ittihad | Brazil | 31 | 32.3% | |
| | Talisca
Al Nassr | Brazil | 28 | 34.5% | |
| 4. | Leandre Tawamba
Al Taawoun | Cameroon | 32 | 41.9% | |
| 5. | Abderrazak Hamdallah
Al Nassr/Al-Ittihad | Morocco | 31 | - | |
| 6. | Carlos
Al-Shabab | Brazil | 26 | 25.0% | |
| | Emilio Zelaya
Damac | Argentina | 34 | 34.2% | |
| | Karim El Berkaoui
Al Raed | Morocco | 27 | 37.1% | |
| | Moussa Marega
Al Hilal | Mali | 31 | 20.6% | |
| 10. | Firas Al-Buraikan
Al Fateh | Saudi Arabia | 22 | 24.4% | |
| 11. | Omar Al Somah
Al-Ahli Saudi | Syria | 33 | 26.3% | |
| 12. | Bafetimbi Gomis
Al Hilal | France | 36 | 14.3% | |
| | Fábio Abreu
Al Batin | Angola | 29 | 29.0% | |
| | Julio Tavares
Al-Faisaly FC | Cape Verde | 33 | 32.1% | |
| | Naïm Sliti
Al-Ettifaq | Tunisia | 29 | 22.5% | |
| | Salem Al-Dawsari
Al Hilal | Saudi Arabia | 30 | 14.3% | |
| 17. | Christian Cueva
Al Fateh | Peru | 30 | 17.8% | |
| | Hillal Soudani
Damac | Algeria | 34 | 21.1% | |
| | Ola John
Al-Hazem | Netherlands | 30 | 34.8% | |
| | Pity Martinez
Al Nassr | Argentina | 29 | 13.8% | |
| | Vincent Aboubakar
Al Nassr | Cameroon | 30 | 13.8% | |
| 22. | Hattan Bahebri
Al-Shabab | Saudi Arabia | 29 | 13.5% | |
| | Robin Quaison
Al-Ettifaq | Sweden | 28 | 17.5% | |
| | Saad Bguir
Abha Club | Tunisia | 28 | 25.9% | |
| 25. | Éder
Al Raed | Portugal | 34 | 17.1% | |
| | Éver Banega
Al-Shabab | Argentina | 33 | 11.5% | |
| | Ezgjan Alioski
Al-Ahli Saudi | North Macedonia | 30 | 15.8% | |
| | Henrique Luvannor
Al Taawoun | Moldova | 32 | 14.0% | |
| | Ivan Santini
Al Fateh | Croatia | 33 | 13.3% | |
| | Knowledge Musona
Al-Tai | Zimbabwe | 32 | 18.2% | |
| | Ramon Lopes
Al Fayha | Brazil | 32 | 28.6% | |
| | Sofiane Bendebka
Al Fateh | Algeria | 29 | 13.3% | |
