| # | Team | Penalty goals |
|---|---|---|
| 1 |  Ikorodu City FC | 4 |
| 2 |  Barau FC | 3 |
| 3 |  Kun Khalifat FC | 3 |
| 4 |  Kwara United | 3 |
| 5 |  Niger Tornadoes FC | 3 |
| 6 |  Plateau United | 3 |
| 7 |  Bendel Insurance | 2 |
| 8 |  Katsina United | 2 |
| 9 |  Abia Warriors | 2 |
| 10 |  Warri Wolves FC | 2 |
| 11 |  Bayelsa United | 2 |
| 12 |  Wikki Tourist | 2 |
| 13 |  Nasarawa United | 2 |
| 14 |  El Kanemi Warriors | 2 |
| 15 |  Shooting Stars SC | 1 |
| 16 |  Rivers United | 1 |
| 17 |  Kano Pillars | 1 |
| 18 |  Enugu Rangers | 1 |
| 19 |  Enyimba | 1 |