| 1 |  Edwin Enrique Aguilar Samaniego | Tauro FC | Delanteros | 32 | 15 | 1710 | 0.79 | 19 |
| 2 | Enrico Cesario Small Arciniegas | Dep. Árabe Unido | Delanteros | 28 | 15 | 1219 | 0.94 | 16 |
| 3 | Delano Alfredo Welch | CD Plaza Amador | Delanteros | 34 | 8 | 1066 | 0.53 | 15 |
| 4 |  Yustin Arboleda Buenaños | Chorrillo FC | Delanteros | 26 | 7 | 1515 | 0.39 | 18 |
| 5 | Rolando Vicente Botello Garibaldo | Sporting San Miguelito | Medios | 26 | 4 | 1480 | 0.24 | 17 |
| 6 | Julio Cesar Sánchez Mena | Alianza FC | Medios | 25 | 4 | 1441 | 0.22 | 18 |
| 7 | Israel Fearon Leslie | Alianza FC | Delanteros | 24 | 4 | 1011 | 0.33 | 12 |
| 8 | Carlos José Sierra López | Tauro FC | Medios | 27 | 4 | 1642 | 0.21 | 19 |
| 9 | Luis Ricauter Jaramillo | CD Plaza Amador | Medios | 30 | 4 | 781 | 0.25 | 16 |
| 10 | Bernardo Arnulfo Palma Taylor | Santa Gema FC | Delanteros | 30 | 4 | 1229 | 0.25 | 16 |
| 11 | Fidel Alonso Caesar | Dep. Árabe Unido | Defensas | 33 | 3 | 1227 | 0.21 | 14 |
| 12 | Jair Ibrahim Catuy Arosemena | Santa Gema FC | Delanteros | 26 | 3 | 727 | 0.20 | 15 |
| 13 | Jhonny Enrique Ruiz Castillo | San Francisco FC | Delanteros | 35 | 3 | 693 | 0.27 | 11 |
| 14 | Alberto Quiñonez | Alianza FC | Delanteros | 20 | 3 | 1013 | 0.21 | 14 |
| 15 | Alexis Corpas Jordan | Tauro FC | Delanteros | 23 | 3 | 1048 | 0.19 | 16 |
| 16 | Juan Carlos Carvajal Zárate | Atl. Nacional | Delanteros | 28 | 3 | 1020 | 0.19 | 16 |
| 17 | Yairo Armando Glaize Yau | San Francisco FC | Delanteros | 28 | 3 | 415 | 0.33 | 9 |
| 18 | César Augusto Medina Mejía | Alianza FC | Delanteros | 38 | 3 | 1424 | 0.18 | 17 |
| 19 | Ronaldo Nazario Cordoba Welch | Santa Gema FC | Delanteros | 20 | 3 | 647 | 0.27 | 11 |
| 20 | Josué Brown | Atl. Veragüense | Delanteros | 30 | 2 | 225 | 0.67 | 3 |
| 21 | Humberto Eduardo Ward Mckenzie | CD Plaza Amador | Delanteros | 31 | 2 | 718 | 0.12 | 17 |
| 22 | Jorge Enrique Samudio Torres | Tauro FC | Medios | 25 | 2 | 809 | 0.13 | 16 |
| 23 | Ronny Nelson Villarreal Vega | Atl. Veragüense | Medios | 23 | 2 | 1193 | 0.13 | 15 |
| 24 | Ricaurte Hakeem Barsallo Towshned | CD Plaza Amador | Delanteros | 23 | 2 | 676 | 0.18 | 11 |
| 25 | José Agustin Gómez Rodríguez | Santa Gema FC | Defensas | 27 | 2 | 994 | 0.13 | 16 |
| 26 | Amir Alberto Waithe Nuñez | Tauro FC | Medios | 28 | 2 | 342 | 0.50 | 4 |
| 27 | Marcos Anibal Sánchez Mullins | Atl. Veragüense | Medios | 28 | 2 | 1599 | 0.11 | 18 |
| 28 | Marlon Anel Avila Aldeano | CD Plaza Amador | Delanteros | 25 | 2 | 1341 | 0.12 | 17 |
| 29 | Joseph Christopher Cox Goods | Dep. Árabe Unido | Delanteros | 23 | 2 | 1286 | 0.12 | 17 |
| 30 | Temístocles Antonio Pérez Córdoba | Atl. Nacional | Delanteros | 36 | 2 | 741 | 0.18 | 11 |
| 31 | Miguel Angel Castillo Moreno | Tauro FC | Medios | 31 | 2 | 877 | 0.13 | 16 |
| 32 | Jose Antonio Muñoz Riquelme | Tauro FC | Medios | 25 | 2 | 1172 | 0.11 | 18 |
| 33 | Abdiel Anel Macea Molinar | Dep. Árabe Unido | Medios | 26 | 2 | 1401 | 0.12 | 17 |
| 34 | Oscar Napoleón Villarreal Marcelino | Chorrillo FC | Medios | 23 | 2 | 1233 | 0.13 | 16 |
| 35 | Chin Jossue Hormechea Hoy | Dep. Árabe Unido | Defensas | 21 | 2 | 579 | 0.22 | 9 |
| 36 | Justin Alberto Simmons Samaniego | San Francisco FC | Medios | 20 | 2 | 574 | 0.22 | 9 |
| 37 | Isidoro Hinestroza | San Francisco FC | Defensas | 20 | 2 | 290 | 0.40 | 5 |
| 38 | Chamell Gernell Asprilla Alarcón | Dep. Árabe Unido | Medios | 19 | 2 | 592 | 0.18 | 11 |
| 39 | Luis Alberto Mendoza Macias | CD Plaza Amador | Defensas | 34 | 1 | 1620 | 0.06 | 18 |
| 40 | Ariel Felipe Bonilla Jaramillo | Tauro FC | Defensas | 19 | 1 | 906 | 0.09 | 11 |
| 41 |  Frank Piedrahita | CD Plaza Amador | Defensas | 29 | 1 | 824 | 0.08 | 12 |
| 42 | Odin Kadir Pozo Iglesias | Santa Gema FC | Medios | 25 | 1 | 810 | 0.11 | 9 |
| 43 | Luis Abdiel Valle Garcia | San Francisco FC | Defensas | 1 | 1 | 293 | 0.13 | 8 |
| 44 | Luis Ernesto Rojas Mojica | Chorrillo FC | Defensas | 30 | 1 | 1364 | 0.06 | 16 |
| 45 | Sergio Cunningham Torres | Chorrillo FC | Delanteros | 24 | 1 | 723 | 0.08 | 13 |
| 46 | José Luis González | Atl. Nacional | Medios | 35 | 1 | 549 | 0.10 | 10 |
| 47 | Edward Ernesto Benitez Rodriguez | Chorrillo FC | Defensas | 26 | 1 | 1710 | 0.05 | 19 |
| 48 | Alexis Venancio Palacios Curley | Sporting San Miguelito | Medios | 22 | 1 | 888 | 0.07 | 14 |
| 49 | Michael Enrique De Leon Aviles | Santa Gema FC | Medios | 29 | 1 | 401 | 0.14 | 7 |
| 50 | Hector Manuel Peñaloza Sanchez | Chorrillo FC | Delanteros | 29 | 1 | 794 | 0.05 | 19 |
| 51 | Jhamal Adonis Rodriguez Thomas | Chorrillo FC | Delanteros | 23 | 1 | 702 | 0.08 | 13 |
| 52 | José Del Carmen González Joly | Dep. Árabe Unido | Medios | 26 | 1 | 1347 | 0.06 | 16 |
| 53 | Carlos Gabriel Rodríguez Orante | San Francisco FC | Defensas | 28 | 1 | 1106 | 0.07 | 15 |
| 54 | Erickson Omar Aparicio Álvarez | Atl. Veragüense | Medios | 25 | 1 | 1390 | 0.06 | 18 |
| 55 | Gabriel De Jesús Pino LLorente | Dep. Árabe Unido | Medios | 23 | 1 | 275 | 0.10 | 10 |
| 56 | Samuel Leroy Stewart Mitre | Sporting San Miguelito | Medios | 27 | 1 | 433 | 0.09 | 11 |
| 57 | Jonathan Davis Córdoba | Sporting San Miguelito | Delanteros | 2 | 1 | 677 | 0.08 | 13 |
| 58 | Norman Early | Sporting San Miguelito | Delanteros | 22 | 1 | 324 | 0.14 | 7 |
| 59 | Richard Amed Peralta Robledo | Alianza FC | Defensas | 24 | 1 | 990 | 0.08 | 12 |
| 60 | David Enrique Arrue González | Atl. Nacional | Defensas | 33 | 1 | 683 | 0.13 | 8 |
| 61 | Oscar Javier Móvil Castillo | San Francisco FC | Delanteros | 30 | 1 | 538 | 0.10 | 10 |
| 62 | Mauricio Castaño Grisales | Alianza FC | Defensas | 24 | 1 | 1199 | 0.07 | 15 |
| 63 | Alfredo Horacio Stephens Francis | Chorrillo FC | Delanteros | 23 | 1 | 1626 | 0.05 | 19 |
| 64 | Fabian Francisco Salcedo Lara | Sporting San Miguelito | Defensas | 22 | 1 | 891 | 0.09 | 11 |
| 65 | Jesús Alexis Gonzalez Moran | Sporting San Miguelito | Delanteros | 21 | 1 | 959 | 0.08 | 12 |
| 66 | Justo Pastor Carrillo Sagel | Santa Gema FC | Medios | 28 | 1 | 1230 | 0.06 | 16 |
