Панама / Сви Играчи 119
| Нац | | Играч | Клуб | Поз | Године | Рт |
|  | Ricardo Phillips | Nueve de Octubre | OB(ДЛ),Н(ДЛЦ) | 23 | 76 |
| | Romeesh Ivey | Spartak Varna | В,OB(ДЛ) | 29 | 76 |
| | Guido Rouse | Portuguesa FC | Н(Ц) | 28 | 76 |
| | Jovani Welch | Alianza FC | ЗВ,В(Ц) | 24 | 76 |
| | Francisco Palacios | San Francisco FC | О,ЗВ,В(Д) | 33 | 76 |
| | Carlos Rivera | San Francisco FC | OB,Н(Ц) | 21 | 76 |
| | Víctor Medina | Tauro | OB(ДЛЦ) | 23 | 76 |
| | César Samudio | CD Marathón | ГМ | 30 | 76 |
| | Manuel Vargas | Costa del Este | О,ЗВ(Ц) | 33 | 75 |
| | Carlos Small | Independiente Chorrera | Н(Ц) | 29 | 75 |
| | Valentín Pimentel | Sporting San Miguelito | ЗВ,В(Ц) | 32 | 75 |
| | Christian Martínez | Plaza Amador | В,OB(ДЛ) | 27 | 75 |
| | Ángel Orelien | USL Dunkerque | В(Ц),OB(ДЛЦ) | 23 | 75 |
| | Nelson Barahona | Tauro | В(Ц),OB(ДЛЦ) | 36 | 74 |
| | Nicolás Muñoz | Sporting San Miguelito | Н(Ц) | 42 | 74 |
| | Joseph Cox | Los Chankas | Н(Ц) | 29 | 74 |
| | Newton Williams | Sporting San Miguelito | Н(Ц) | 23 | 74 |
| | Carlos Rodríguez | Puntarenas FC | OB,Н(ДЛ) | 22 | 74 |
| | Sergio Moreno | Santos de Guápiles | Н(Ц) | 31 | 74 |
| | Luis Zúniga | Santos de Guápiles | OB,Н(ДЛЦ) | 27 | 74 |
| | Jorge Serrano | CD Motagua | OB(Л) | 26 | 74 |
| | Javier Rivera | CD Marathón | О(Ц) | 26 | 74 |
| | Edwin Aguilar | Tauro | Н(Ц) | 38 | 73 |
| | Azmahar Ariano | Portuguesa FC | О(Ц) | 33 | 73 |
| | Jordy Meléndez | Veraguas Club Deportivo | О(Л) | 29 | 73 |
| | Romario Piggott | Plaza Amador | OB(ДЛЦ),Н(ДЛ) | 28 | 73 |
| | Porfirio Ávila | Atlético Chiriquí | О(ДЛ) | 34 | 73 |
| | Álex Rodríguez | Atlético Chiriquí | ГМ | 33 | 73 |
| | Rolando Algandona | Veraguas Club Deportivo | О(Д) | 35 | 73 |
| | Alcides de Los Ríos | Costa del Este | В(ЛЦ),OB(Л) | 30 | 73 |
| | Darwin Pinzón | Sporting San Miguelito | OB(Д),Н(ДЦ) | 30 | 73 |
| | Pedro Jeanine | Sporting San Miguelito | В(Ц) | 30 | 73 |
| | José Calderón | Xelajú MC | ГМ | 38 | 73 |
| | Jan Carlos Vargas | Tauro | О(Ц) | 29 | 73 |
| | Leslie Heráldez | Sporting San Miguelito | ЗВ,В(Ц) | 31 | 73 |
| | Alexander González | CD Hermanos Colmenarez | О(Д),ЗВ,В(ДЦ) | 29 | 73 |
| | Richard Peralta | Sporting San Miguelito | О(Ц) | 30 | 73 |
| | Josiel Núñez | RC Recreativo | OB(ДЛЦ) | 31 | 73 |
| | Ronaldo Córdoba | Herrera FC | OB(ДЛ),Н(ДЛЦ) | 26 | 73 |
| | Daniel Ortíz | Veraguas Club Deportivo | О,ЗВ,В(Л) | 30 | 73 |
| | Juan Carlos Hernández | Tauro | О,ЗВ(ДЛ) | 28 | 73 |
| | Alejandro Yearwood | Zamora FC | ЗВ,В(Ц) | 28 | 73 |
| | Jesús González | Plaza Amador | В,OB(ДЛ) | 27 | 73 |
| | Jhamal Rodríguez | San Francisco FC | В(ДЛЦ) | 29 | 73 |
| | Chin Hormechea | Atlético Chiriquí | О(Ц) | 27 | 73 |
| | Jaime de Gracia | Plaza Amador | ГМ | 27 | 73 |
| | José Guerra | San Francisco FC | ГМ | 29 | 73 |
| | Carlos Harvey | Minnesota United | ЗВ,В(Ц) | 24 | 73 |
| | Isidoro Hinestroza | San Francisco FC | Н(Ц) | 26 | 73 |
| | Jorge Gutiérrez | Deportivo La Guaira | О,ЗВ(Л) | 25 | 73 |
