| Naz | Giocatore | Club | Pos | Età | Val | |
 | Khaled Al-Asbahi | Ittihad Kalba | CO,A(DxSx) | 21 | 75 | |
 | Aiman al Hagri | Zakho FC | A(T) | 31 | 73 | |
| Nasser Mohammedoh | Zakho FC | CC,CO(T) | 25 | 73 | |
| Harwan Al-Zubaidi | Al Hala SC | D(T) | 25 | 73 | |
| Abdulwasea Al-Matari | Sitra Club | CO,A(DxSxT) | 30 | 73 | |
| Omar Al-Dahy | Al Najma | CO(DxSx),A(DxSxT) | 24 | 72 | |
| Adeel Al-Chadli | Shabab Al Ahli Club | CO,A(T) | 24 | 67 | |
| Abdulaziz Al-Bakri | Umm Salal SC | CC(T) | 19 | 65 |