| # | Player | Team | Penalty goals |
|---|---|---|---|
| 1 |  Mbah Kengne Guy Michel |  Dagon Port | 3(3) |
| 2 | Pyae Moe |  Yadanarbon | 2(2) |
| 3 | Maung Maung Lwin |  Yangon United | 2(2) |
| 4 | Moussa Bakayoko |  Shan United | 1(1) |
| 5 | Than Paing |  Hantharwady United | 1(1) |
| 6 | Ghislain Mogou | Yangon United | 1(1) |
| 7 |  Yan Kyaw Htwe |  Dagon Star United | 1(1) |
| 8 | patrick gilles |  Sagaing United | 1(1) |
| 9 | zayar kaung lin | Sagaing United | 1(1) |
| 10 | pyae aung phyo |  Ayeyawady United | 1(1) |
| 11 | chan nyein |  Yarmanya United FC | 1(1) |
| 12 | pyae aung | Thitsar Arman FC | 1(1) |
| 13 | Khaing Ye Win |  I.S.P.E | 1(1) |