Panama / Svi Igrači 131
| Drž | | Igrač | Klub | Poz | Godine | Oc |
|  | Omar Browne | Tauro | M,AM(RL) | 30 | 76 |
| | Ricardo Phillips | Delfín SC | AM(RL),F(RLC) | 23 | 76 |
| | Romeesh Ivey | Spartak Varna | M,AM(RL) | 30 | 76 |
| | Guido Rouse | Portuguesa FC | F(C) | 29 | 76 |
| | Jovani Welch | Millonarios | DM,M(C) | 25 | 76 |
| | Francisco Palacios | San Francisco FC | D,DM,M(R) | 34 | 76 |
| | Kahiser Lenis | Jaguares de Córdoba | D,DM,M,AM(L) | 24 | 76 |
| | Carlos Rivera | San Francisco FC | AM,F(C) | 22 | 76 |
| | José Bernal | Llaneros FC | AM(RL),F(RLC) | 22 | 76 |
| | Víctor Medina | Sporting FC | AM(RLC) | 24 | 76 |
| | César Samudio | CD Marathón | GK | 31 | 76 |
| | Manuel Vargas | Costa del Este | D,DM(C) | 34 | 75 |
| | Carlos Small | Independiente Chorrera | F(C) | 30 | 75 |
| | Valentín Pimentel | Sporting San Miguelito | DM,M(C) | 33 | 75 |
| | Christian Martínez | Plaza Amador | M,AM(RL) | 28 | 75 |
| | Ángel Orelien | Sreenidi Deccan FC | M(C),AM(RLC) | 23 | 75 |
| | Martín Morán | Septemvri Sofia | M(C) | 23 | 75 |
| | Víctor Ávila | CSD Macará | AM(RLC) | 26 | 75 |
| | Nelson Barahona | Tauro | M(C),AM(RLC) | 37 | 74 |
| | Nicolás Muñoz | Sporting San Miguelito | F(C) | 43 | 74 |
| | Joseph Cox | CD Técnico Universitario | F(C) | 30 | 74 |
| | Newton Williams | Sporting San Miguelito | F(C) | 24 | 74 |
| | Carlos Rodríguez | Puntarenas FC | AM,F(RL) | 23 | 74 |
| | Sergio Moreno | Santos de Guápiles | F(C) | 32 | 74 |
| | Luis Zúniga | San Francisco FC | AM,F(RLC) | 28 | 74 |
| | Jorge Serrano | CD Motagua | AM(L) | 27 | 74 |
| | Javier Rivera | CD Marathón | D(C) | 26 | 74 |
| | Edwin Aguilar | Tauro | F(C) | 39 | 73 |
| | Azmahar Ariano | Portuguesa FC | D(C) | 34 | 73 |
| | Jordy Meléndez | Veraguas Club Deportivo | D(L) | 30 | 73 |
| | Romario Piggott | Plaza Amador | AM(RLC),F(RL) | 29 | 73 |
| | Porfirio Ávila | Atlético Chiriquí | D(RL) | 35 | 73 |
| | Álex Rodríguez | Atlético Chiriquí | GK | 34 | 73 |
| | Rolando Algandona | Veraguas Club Deportivo | D(R) | 35 | 73 |
| | Alcides de Los Ríos | Costa del Este | M(LC),AM(L) | 31 | 73 |
| | Darwin Pinzón | Sporting San Miguelito | AM(R),F(RC) | 30 | 73 |
| | Pedro Jeanine | Sporting San Miguelito | M(C) | 31 | 73 |
| | José Calderón | Xelajú MC | GK | 39 | 73 |
| | Jan Carlos Vargas | Tauro | D(C) | 30 | 73 |
| | Leslie Heráldez | Caracas FC | DM,M(C) | 31 | 73 |
| | Alexander González | Inter de Barinas | D(R),DM,M(RC) | 30 | 73 |
| | Richard Peralta | Sporting San Miguelito | D(C) | 31 | 73 |
| | Josiel Núñez | AD Alcorcón | M(C),AM(RLC) | 32 | 73 |
| | Ronaldo Córdoba | Herrera FC | AM(RL),F(RLC) | 27 | 73 |
| | Daniel Ortíz | Veraguas Club Deportivo | D,DM,M(L) | 31 | 73 |
| | Juan Carlos Hernández | Tauro | D,DM(RL) | 28 | 73 |
| | Alejandro Yearwood | Zamora FC | DM,M(C) | 28 | 73 |
| | Jesús González | Plaza Amador | M,AM(RL) | 28 | 73 |
| | Jhamal Rodríguez | San Francisco FC | M(RLC) | 30 | 73 |
| | Chin Hormechea | Atlético Chiriquí | D(C) | 28 | 73 |
