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| Player | Team | Goals |
|---|---|---|
| R. Dinolis | San Francisco FC | 19 |
| J. Murillo | Plaza Amador | 13 |
| C. Hernandez | Veraguas | 12 |
| H. Rios | Plaza Amador | 11 |
| A. Bethancourt | Sporting San Miguelito | 10 |
| J. Obando | Independiente de La Chorrera | 10 |
| H. Guardia | Alianza FC | 9 |
| J. Alvarado | Alianza FC | 9 |
| N. Zuniga | Veraguas | 9 |
| G. Torres | Veraguas | 8 |
| D. Murillo | Plaza Amador | 7 |
| H. Peralta | UMECIT | 7 |
| J. Penalba | Tauro FC | 7 |
| K. Bonilla | San Francisco FC | 7 |
| O. Beccera | UMECIT | 7 |
| A. Edwards | UMECIT | 6 |
| D. Contreras | Independiente de La Chorrera | 6 |
| M. Carmona | Union Cocle | 6 |
| O. Almanza | UMECIT | 6 |
| S. Diaz | Tauro FC | 6 |
| Y. Murillo | Plaza Amador | 6 |
| A. Canales | CD Arabe Unido | 5 |
| A. Quintero | Plaza Amador | 5 |
| E. Rodriguez | UMECIT | 5 |
| I. Anderson | Deportivo Universitario | 5 |
| J. Giron | Independiente de La Chorrera | 5 |
| J. Lynch | Union Cocle | 5 |
| M. Camargo | Veraguas | 5 |
| R. Villarreal | Herrera | 5 |
| A. Olivardia | Tauro FC | 4 |