| 1 |  Sherzod TemirovPenalty goals: 8 |  Erbil | 28 |
| 2 |  Alaa Al DaliPenalty goals: 8 |  Al-Mosul | 20 |
| 3 |  Peter GwargisPenalty goals: 7 |  Duhok | 19 |
| 4 | Kingsley KukuPenalty goals: 7 |  Al-Gharraf | 18 |
| 5 |  Leonel AtebaPenalty goals: 1 |  Al Shorta | 17 |
| 6 | Daouda DiemePenalty goals: 6 |  Naft Maysan | 16 |
| 7 | Mohammed JawadPenalty goals: 1 |  Al Quwa Al Jawiya | 14 |
| 8 |  Essam Al-SubhiPenalty goals: 2 | Al Quwa Al Jawiya | 11 |
| 9 |  Hasan AbdulkareemPenalty goals: 3 |  Al Zawraa | 11 |
| 10 |  Mahmoud Al MawasPenalty goals: 1 | Al Shorta | 10 |
| 11 |  Amjad AttwanPenalty goals: 3 |  Zakho | 10 |
| 12 |  Lucas SouzaPenalty goals: 5 |  Al Kahrabaa | 10 |
| 13 |  Simon MsuvaPenalty goals: 1 |  Al Talaba | 9 |
| 13 | Yassin SamiaPenalty goals: 1 |  Al Minaa | 9 |
| 13 | Younis HamoudPenalty goals: 1 |  Al Karkh | 9 |
| 16 | Jabar KareemPenalty goals: 2 |  Amanat Baghdad | 9 |
| 16 | Neto AcaraPenalty goals: 2 |  Newroz | 9 |
| 16 | Younes HmoudPenalty goals: 2 | Al Karkh | 9 |
| 19 |  Ayman HusseinPenalty goals: 5 |  Al-Karma | 9 |
| 20 | Abdullah BasimPenalty goals: 0 |  Al-Qasim | 8 |
| 20 |  Austin AmutuPenalty goals: 0 | Al Kahrabaa | 8 |
| 20 | Mohammed Ridha Al-ElayawiPenalty goals: 0 | Newroz | 8 |
| 20 | Nassim SioudPenalty goals: 0 | Naft Maysan | 8 |
| 24 |  Brayan RiascosPenalty goals: 1 | Al Zawraa | 8 |
| 24 | Mamadou Nanga SoroPenalty goals: 1 | Al Karkh | 8 |
| 26 |  Aso RostamPenalty goals: 2 | Newroz | 8 |
| 26 | Marwan HusseinPenalty goals: 2 | Newroz | 8 |
| 28 |  Ahmed FarhanPenalty goals: 0 | Al Shorta | 7 |
| 28 | Echeta DeputyPenalty goals: 0 | Zakho | 7 |
| 28 | Hussein TalibPenalty goals: 0 | Amanat Baghdad | 7 |
| 28 |  Mohannad Abdul-RaheemPenalty goals: 0 | Al Minaa | 7 |
| 28 |  Ridha FadhilPenalty goals: 0 |  Al Najaf | 7 |
| 28 | Wakaa RamadanPenalty goals: 0 | Al Quwa Al Jawiya | 7 |
| 34 | Alaa SaadPenalty goals: 1 | Naft Maysan | 7 |
| 34 | Mohammed Khalid KofiPenalty goals: 1 | Al Karkh | 7 |
| 36 | Al Hareth HatamPenalty goals: 0 | Al Quwa Al Jawiya | 6 |
| 36 | Faqar AbdulPenalty goals: 0 | Naft Maysan | 6 |
| 36 |  Hady Saleh KarimPenalty goals: 0 | Zakho | 6 |
| 36 |  Karim DarwichPenalty goals: 0 | Duhok | 6 |
| 36 |  Maicol CabreraPenalty goals: 0 | Erbil | 6 |
| 36 | Roche FoningPenalty goals: 0 | Al-Mosul | 6 |
| 42 | Ahmed AiadPenalty goals: 1 | Al Kahrabaa | 6 |
| 42 | Husam KhalafPenalty goals: 1 |  Al Naft | 6 |
| 44 |  Haythem JouiniPenalty goals: 2 | Al Quwa Al Jawiya | 6 |
| 45 |  Montader Abdel AmirPenalty goals: 3 | Amanat Baghdad | 6 |
| 46 | Ayad AbdPenalty goals: 0 |  Diyala | 5 |
| 46 |  Bouly SambouPenalty goals: 0 | Al Shorta | 5 |
| 46 |  Habib OueslatiPenalty goals: 0 | Al Talaba | 5 |
| 46 |  Jameel Al YahmadiPenalty goals: 0 | Al-Karma | 5 |
| 46 | Kamal El KeraaPenalty goals: 0 | Amanat Baghdad | 5 |
