| 1 |  Victor MbaomaPenalty goals: 0 |  Remo Stars | 14 |
| 2 |  Godwin ObajePenalty goals: 1 |  Enugu Rangers | 14 |
| 3 | Jephtaph MairigaPenalty goals: 0 |  Wikki Tourist | 13 |
| 4 |  Uche CollinsPenalty goals: 1 |  Katsina United | 13 |
| 5 | Joseph ArumalaPenalty goals: 2 |  Ikorodu City | 13 |
| 6 | Chidera MichaelPenalty goals: 1 |  Enyimba | 11 |
| 7 | Alex OweilayefaPenalty goals: 0 |  Bendel Insurance | 10 |
| 7 | Chidozie IwunduPenalty goals: 0 | Enugu Rangers | 10 |
| 7 | Qamar AdegokePenalty goals: 0 |  Shooting Stars | 10 |
| 10 | Daddy AbdulrahmanPenalty goals: 1 |  El Kanemi Warriors | 10 |
| 11 |  Vincent TemitopePenalty goals: 2 |  Plateau United | 10 |
| 12 | Sodiq IbrahimPenalty goals: 0 | Shooting Stars | 9 |
| 13 | Emeka ObiomaPenalty goals: 0 |  Abia Warriors | 8 |
| 13 | Uchechukwu OnuohaPenalty goals: 0 |  Kun Khalifat | 8 |
| 13 | Chidiebere NwobodoPenalty goals: 0 | Enugu Rangers | 8 |
| 16 | Igbunnu EvwierhurhomaPenalty goals: 2 |  Warri Wolves FC | 8 |
| 16 | Abdulrasheed DabaiPenalty goals: 2 |  Niger Tornadoes | 8 |
| 16 |  Kayode Oke SolomonPenalty goals: 2 | Bendel Insurance | 8 |
| 16 |  Rabiu AliPenalty goals: 2 |  Kano Pillars | 8 |
| 20 | Anas YusufPenalty goals: 2 |  Nasarawa United | 7 |
| 21 | Babatunde BrightPenalty goals: 0 |  Kwara United | 6 |
| 21 | Chiedozie OkoriePenalty goals: 0 | Kano Pillars | 6 |
| 21 | Imamu BalaPenalty goals: 0 | Wikki Tourist | 6 |
| 21 | Jamilu YusufPenalty goals: 0 | Katsina United | 6 |
| 21 | Terdoo ShimagandePenalty goals: 0 | Niger Tornadoes | 6 |
| 21 |  Stanley DimgbaPenalty goals: 0 | Enyimba | 6 |
| 21 | Johnmark AtulePenalty goals: 0 | Kwara United | 6 |
| 21 |  Ahmed MusaPenalty goals: 0 | Kano Pillars | 6 |
| 21 | Abdulaz DalhatuPenalty goals: 0 | Niger Tornadoes | 6 |
| 30 | Mendos RicksonPenalty goals: 0 | Niger Tornadoes | 5 |
| 30 | Emmanuel AkpanPenalty goals: 0 | Bendel Insurance | 5 |
| 30 |  Chisom OrjiPenalty goals: 0 | Warri Wolves FC | 5 |
| 30 | Chinedu NwosuPenalty goals: 0 | Bendel Insurance | 5 |
| 30 |  Aniekeme OkonPenalty goals: 0 |  Rivers United FC | 5 |
| 30 | Jibrin MustaphaPenalty goals: 0 | Kano Pillars | 5 |
| 30 | Jofrank IstifanusPenalty goals: 0 | Nasarawa United | 5 |
| 30 |  Joseph AtulePenalty goals: 0 |  Barau | 5 |
| 30 | Mohammed M UmarPenalty goals: 0 | Barau | 5 |
| 30 | Mbaoma ChijiokePenalty goals: 0 | Rivers United FC | 5 |
| 30 |  Hadi HarunaPenalty goals: 0 | Remo Stars | 5 |
| 41 | Luis DadongPenalty goals: 1 | Wikki Tourist | 5 |
| 41 | Ebuka NwokoriePenalty goals: 1 | Kun Khalifat | 5 |
| 43 |  Henry EzeonyePenalty goals: 2 | Kun Khalifat | 5 |
| 43 |  Sunday MegwoPenalty goals: 2 | Abia Warriors | 5 |
| 43 | Ibrahim YahayaPenalty goals: 2 | Barau | 5 |
| 46 | David SholumadePenalty goals: 0 | Rivers United FC | 4 |
| 46 |  Ezekiel EdidiongPenalty goals: 0 | Enyimba | 4 |
| 46 | Ebetomame OghenetegaPenalty goals: 0 | Kun Khalifat | 4 |
| 46 | Abayomi AyodejiPenalty goals: 0 | Ikorodu City | 4 |
| 46 | Azubuike CasmirPenalty goals: 0 | Abia Warriors | 4 |
