| Land | Spiller | Klub | Pos | Alder | Rt | |
 | Khaled Al-Asbahi | Ittihad Kalba | OM,A(HV) | 21 | 75 | |
 | Aiman al Hagri | Zakho FC | A(C) | 32 | 73 | |
| Nasser Mohammedoh | Zakho FC | M,OM(C) | 25 | 73 | |
| Harwan Al-Zubaidi | Al Hala SC | F(C) | 25 | 73 | |
| Abdulwasea Al-Matari | Sitra Club | OM,A(HVC) | 30 | 73 | |
| Omar Al-Dahy | Al Najma | OM(HV),A(HVC) | 25 | 72 | |
| Adeel Al-Chadli | Shabab Al Ahli Club | OM,A(C) | 24 | 67 | |
| Abdulaziz Al-Bakri | Umm Salal SC | M(C) | 19 | 65 |