Specific times and circumstances that deaths occur
4:20 man crushed by door rubble
7:59 man shot by the Red Skull
38:14 MP shot
38:19 Another MP shot
38:34 Doctor dies
38:41 Woman guarding the shop shot
38:51 Nazi in suit shot
38:56 2 guys gunned down
39:08 Carter caps the driver of the getaway car
42:50 Hydra agent poisons self
45:10 3 Nazis vaporized by the Skull
There is a moment where Captain America beats up two of the Hydra guys and throws them out the back of a slow moving vehicle, but it does not look like a kill to me. There are other similar instances throughout the movie.
1:01:33 Hydra guy shoots an escaping soldier and another gets 2 more
1:01:42 soldier breaks a guard’s neck
1:02:26 2 hydra soldiers shot
1:03:10 Cap knocks a hydra soldier over the railing
1:03:18 soldiers disintegrate and shoot 2 hydra guys
1:03:25 2 hydra soldiers blasted by grenade
1:19:55 Cap gets a guy in a tree with his shield (not 100% sure it’s a kill, but good enough)
1:20:20 Hydra tank blown up (from an earlier scene we can expect it carries 3 passengers)
1:20:44 Bucky snipes a Hydra soldier
1:21:06 Cap detonates one of their big tanks. I think we can safely assume that a tank twice the size has twice the crew, one of which was thrown clear first so… 5?
1:21:48 Skull kills one of his soldiers
1:23:39 you can barely see it, but Bucky shoots a Hydra guy
1:23:49 He gets another
1:24:36 Bucky shoots another
1:32:32 Hydra guy set on fire (2 others were knocked off their bikes before this, but they are not likely kills and then immediately after another guy is knocked off his bike with a similar prognosis)
1:32:45 2 Hydra guys killed by grenade
1:32:57 Cap blows up tank (likely crew of 3)
1:33:07 2 Hydra guys killed in crossfire
1:35:13 Skull shoots his own guy by mistake
1:35:18 7 Hydra guys gunned down by soldiers
1:35:23 Duggan gets one
1:35:27 2 more go down
1:35:47 4 more Hydra gunned down in hall
1:35:54 soldier vaporized
1:35:57 2 Hydra guys vaporized
1:36:00 soldier vaporized
1:36:02 and another
1:36:04 Hydra guy shot
1:36:07 Hydra guy shot in foreground (very easy to miss) and then a soldier vaporized and another
1:36:11 another soldier vaporized
1:36:14 4 Hydra guys shot
1:36:16 soldier vaporized
1:36:18 5 Hydra guys taken out in explosion
1:36:19 then another 3
1:36:20 then another 4
1:36:24 there is a series of two explosions that take out 2 Hydra guys each
1:36:29 Skull vaporizes 4 soldiers
1:36:34 4 Hydra guys shot down
1:36:59 Carter gets a flamer to explode
1:37:25 3 Hydra guys shot
1:37:55 We see at least 3 more Hydra guys on the ground that we can assume are dead
1:37:59 there is a large firefight between the soldiers that sees at least 4 Hydra guys go down then after a cut to Cap, 2 more Hydra and 2 soldiers go down
1:40:34 Cap knifes a guy
1:40:45 Hydra guy falls to his death
1:40:52 Cap throws a Hydra out of the plane
1:41:24 Hydra guy caught in propellers (cap then ejects a guy, but we can assume he has a parachute)
1:44:59 Skull dies? Kind of depends on interpretation as he shows up as a spirit later in the series.
Total: 119
Here is another kill count that has a significantly higher number, though I think it is off because it counts several instances where Cap punches or kicks someone and it is either clearly not a kill or not likely a kill.