| # | Player | Team | Penalty goals |
|---|---|---|---|
| 1 | Néstor Camacho | Sportivo Trinidense | 4(4) |
| 2 | Elvio Vera | Sportivo Ameliano | 4(4) |
| 3 | Gaspar Servio | Club Guaraní | 3(3) |
| 4 | Ignacio Bailone | Nacional | 3(3) |
| 5 | Adrián Alcaraz | Club Olimpia | 3(3) |
| 6 | Lorenzo Melgarejo | Libertad | 2(2) |
| 7 | Alejandro Silva | Club Olimpia | 2(2) |
| 8 | Josué Colmán | Nacional | 2(2) |
| 9 | Fernando Romero | Sportivo Trinidense | 2(2) |
| 10 | Estiven Pérez | Rubio Ñú | 2(2) |
| 11 | Iván Maggi | Sportivo Luqueño | 2(2) |
| 12 | Allan Wlk | Recoleta FC | 2(2) |
| 13 | José Barrios | Sportivo San Lorenzo | 2(2) |
| 14 | William Mendieta | Rubio Ñú | 1(1) |
| 15 | Alberto Contrera | Sportivo Ameliano | 1(1) |
| 16 | Bruno Valdez | Sportivo Trinidense | 1(1) |
| 17 | Cecilio Domínguez | Cerro Porteño | 1(1) |
| 18 | Pablo Vegetti | Cerro Porteño | 1(1) |
| 19 | Lautaro Comas | Sportivo Luqueño | 1(1) |
| 20 | Elías Alfonso | 2 de Mayo PJC | 1(1) |
| 21 | Alan Soñora | Cerro Porteño | 1(1) |
| 22 | Iván Valdez | Nacional | 1(1) |
| 23 | Kevin Parzajuk | Recoleta FC | 1(1) |