| Komb | Lojtari | Klub | Pozita | Mosha | VLR | |
 | Khaled Al-Asbahi | Kalba FC | MO,S(DM) | 22 | 75 | |
 | Aiman al Hagri | Zakho FC | S(Q) | 32 | 73 | |
| Nasser Mohammedoh | Zakho FC | M,MO(Q) | 26 | 73 | |
| Harwan Al-Zubaidi | Al Hala SC | M(Q) | 25 | 73 | |
| Abdulwasea Al-Matari | Sitra Club | MO,S(DMQ) | 31 | 73 | |
| Hamza Al-Rimi | Al Talaba | M(DQ),MD(Q) | 23 | 73 | |
| Ahmed Al-Sarori | Al Hedod SC | MO(DM),S(DMQ) | 26 | 73 | |
| Osamah Anbar | Al Mina'a SC | MD,M(Q) | 30 | 73 | |
| Omar Al-Dahy | Al Najma | MO(DM),S(DMQ) | 25 | 72 | |
| Abdul Majeed Sabarah | Diyala SC | MO(DMQ),S(DM) | 24 | 70 | |
| Mohammed Al-Najjar | Newroz SC | M,MO(Q) | 28 | 70 | |
| Adeel Al-Chadli | Emirates Club | MO,S(Q) | 25 | 67 | |
| Abdulaziz Masnom | Al Orobah FC | S(Q) | 19 | 67 | |
| Ali Ahmed Al-Yazidi | Umm Salal SC | MD,M(Q) | 24 | 67 | |
| Abdulla Saeed | Al Duhail SC | M,MD,M,MO(D) | 20 | 67 |