| Nac | Jugador | Equipo | Posic. | Edad | Vl | |
 | Khaled Al-Asbahi | Ittihad Kalba | MO,A(DI) | 21 | 75 | |
 | Aiman al Hagri | Zakho FC | A(C) | 31 | 73 | |
| Nasser Mohammedoh | Zakho FC | M,MO(C) | 25 | 73 | |
| Harwan Al-Zubaidi | Al Hala SC | D(C) | 25 | 73 | |
| Abdulwasea Al-Matari | Sitra Club | MO,A(DIC) | 30 | 73 | |
| Omar Al-Dahy | Al Najma | MO(DI),A(DIC) | 24 | 72 | |
| Adeel Al-Chadli | Shabab Al Ahli Club | MO,A(C) | 24 | 67 | |
| Abdulaziz Al-Bakri | Umm Salal SC | M(C) | 19 | 65 |