| # | Player | Team | Assists |
|---|---|---|---|
| 1 |  Alaa Al-Dali |  Mosul FC | 2 |
| 2 |  Mohammad Aburiziq |  Al Minaa Basra | 2 |
| 3 | tuisila kisinda | Al Minaa Basra | 2 |
| 4 |  Saad Abdulameer |  Al Quwa Al Jawiya | 1 |
| 5 |  Saad Natiq |  Duhok | 1 |
| 6 |  Orinho |  Zakho | 1 |
| 7 |  Aymen Hussein |  Al Karma SC | 1 |
| 8 | Austin Amutu |  Al-Kahrbaa Club | 1 |
| 9 | Ibrahim Tomiwa |  Al Zawra'a | 1 |
| 10 | Anouar Tarkhatt | Al Karma SC | 1 |
| 11 | Mohammed Mezher |  Al Talaba | 1 |
| 12 | Hady Saleh Karim | Zakho | 1 |
| 13 | Hasan Raed | Zakho | 1 |
| 14 | N. Sioud |  Naft Maysan | 1 |
| 15 |  Ahmed Maknzi | Al Karma SC | 1 |
| 16 | Leonel Ateba |  Al Shorta | 1 |
| 17 | masabih imari al | Al Shorta | 1 |
| 18 | Aso Rostam | Zakho | 1 |
| 19 | Essien Ededem |  Erbil | 1 |
| 20 | Cristian Barco | Erbil | 1 |