| # | Player | Team | Penalty goals |
|---|---|---|---|
| 1 |  Jasir Asani |  Esteghlal | 5(5) |
| 2 |  Hooman Rabizadeh |  Shams Azar Qazvin | 5(5) |
| 3 |  E. Hajsafi |  Sepahan | 2(2) |
| 4 | Mehrdad Ghanbari |  Kheybar Khorramabad | 2(2) |
| 5 | Ricardo Alves | Sepahan | 2(2) |
| 6 |  Ali Alipour |  Persepolis | 2(2) |
| 7 | Hadi Habibinejad |  Chadormalu SC | 2(2) |
| 8 |  Amirhossein Hosseinzadeh |  Tractor S.C. | 2(2) |
| 9 | Rahman Jafari |  Zob Ahan | 2(2) |
| 10 | Mehdi Tikdari |  Gol Gohar | 2(2) |
| 11 | Shervin Bozorg |  Fajr Sepasi | 2(2) |
| 12 |  Hossein Kanaani | Persepolis | 1(1) |
| 13 | Hamid Bouhamdan |  Esteghlal Khuzestan | 1(1) |
| 14 | Mehdi Sharifi | Fajr Sepasi | 1(1) |
| 15 | Arash Rezavand | Sepahan | 1(1) |
| 16 |  Ali Shojaei | Kheybar Khorramabad | 1(1) |
| 17 | Tomislav Strkalj | Tractor S.C. | 1(1) |
| 18 | Ali Taheran | Chadormalu SC | 1(1) |
| 19 | Mario Otazú | Chadormalu SC | 1(1) |
| 20 | Hassan Shoushtari | Zob Ahan | 1(1) |
| 21 | Sajjad Jafari |  Peykan | 1(1) |
| 22 | Esmaeil Babaei | Kheybar Khorramabad | 1(1) |
| 23 |  Yadegar Rostami | Fajr Sepasi | 1(1) |
| 24 | Saeed Saharkhizan | Esteghlal | 1(1) |
| 25 | Ali Azadmanesh | Peykan | 1(1) |