| # | Team | Penalty goals |
|---|---|---|
| 1 |  Mosul FC | 13 |
| 2 |  Al Karma SC | 9 |
| 3 |  Erbil | 9 |
| 4 |  Duhok | 8 |
| 5 |  Naft Maysan | 8 |
| 6 |  Al-Kahrbaa Club | 7 |
| 7 |  Al-Najaf | 6 |
| 8 |  Al Karkh | 6 |
| 9 |  Al Gharraf | 5 |
| 10 |  Newroz SC | 5 |
| 11 |  Amanat Baghdad | 5 |
| 12 |  Al Talaba | 5 |
| 13 |  Naft | 5 |
| 14 |  Al Quwa Al Jawiya | 5 |
| 15 |  Al Minaa Basra | 5 |
| 16 |  Zakho | 4 |
| 17 |  Al Qasim SC | 4 |
| 18 |  Al Zawra'a | 4 |
| 19 |  Diala SC | 2 |
| 20 |  Al Shorta | 2 |