Brazil dominated the list with five players, followed by Jamaica with three.
Leading the list are Hanoi FC's Jamaican forward Rimario Gordon and Saigon FC's Brazilian forward Pedro Paulo, who scored 12 each.
Brazil's Bruno Henrique (Hong Linh Ha Tinh FC) and Jamaica's Chevaughn Walsh (Hoang Anh Gia Lai FC) are in second place with 10 goals.
Third place is shared by Jamaica's Jermie Dwayne Lynch (Than Quang Ninh FC) and Brazil's Geovane Magno (Saigon FC) and Bruno Cantanhede (Viettel FC) with eight goals each.
The first Vietnamese enter the list in sixth place with six goals, Nguyen Cong Phuong (HCMC FC), Hoang Vu Samson (Thanh Hoa FC) and Do Merlo (Ha Nam FC).
Three foreigners also have six goals.
The V. League 1 wrapped up Sunday with Viettel FC winning the title by beating Saigon FC. Foreign players were the backbone of each team.
Senegal's Pape Omar Faye and Brazil's Bruno Cantanhede had topped last season with 15 goals each while in 2018 Nigeria's Oseni Ganiyu Bolaji scored 17.