| # | Player | Team | Penalty goals |
|---|---|---|---|
| 1 |  Matheus Souza |  FC UNA Strassen | 3(3) |
| 2 | Jean-Paul Kumbi |  US Mondorf-Les-Bains | 3(3) |
| 3 | Bilal Hend |  Progres Niedercorn | 3(3) |
| 4 | Mickaël Jager |  Mamer | 3(3) |
| 5 |  Nicolas Perez | FC UNA Strassen | 2(2) |
| 6 |  Maurice Deville |  Jeunesse Canach | 2(2) |
| 7 | Idir Boutrif |  UN Käerjeng 97 | 2(2) |
| 8 | Kévin Schur |  Rodange | 1(1) |
| 9 | Adriel Santos |  Atert Bissen | 1(1) |
| 10 | Loris Tinelli | US Mondorf-Les-Bains | 1(1) |
| 11 | Lilian Fournier | US Mondorf-Les-Bains | 1(1) |
| 12 | Mamadou Kaloga |  Swift Hesperange | 1(1) |
| 13 | Johannes Steinbach |  FC Victoria Rosport | 1(1) |
| 14 | Igor Teles Santos | Mamer | 1(1) |
| 15 | Amine Zenadji | FC UNA Strassen | 1(1) |
| 16 | João Texeira |  Jeunesse Esch | 1(1) |
| 17 | A. Caufriez |  US Hostert | 1(1) |
| 18 | Agostinho |  F91 Dudelange | 1(1) |
| 19 | Nelson Barbosa Conceição | Jeunesse Canach | 1(1) |
| 20 | A. Desevic | Jeunesse Canach | 1(1) |