MLB New York AL 26

	A	B	C	D	E	F	G	H	I	K	M	N	O	P	Q	S	T	U	V	W
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2	NEW YORK										Projected 40-man Year-End Labor Relations Payrolls					Projected 40-man Competitive Balance Payrolls
3	NEW YORK										2026	2027	2028	2029	2030	2026	2027	2028	2029	2030
4	YANKEES										$302,186,393	$208.833	$151.133	$97.300	$97.400	$341,824,761	$232.572	$172.217	$112.717	$113.317
5	YANKEES										Projected 2026 payroll + tax:			$385,193,630		Projected 2026 CB tax:		$83,007,237
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7	Player	Pos.	Year	Rd	Pick	Age	MLS	Opts left 1/26	Agent	Length / Total Value	Projected 40-man Year-End Labor Relations Payrolls					Projected 40-man Competitive Balance Payrolls
8	Player	Pos.	Year	Rd	Pick	7/1/26	1/26	Opts left 1/26	Agent	Length / Total Value	2026	2027	2028	2029	2030	2026	2027	2028	2029	2030
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10	Bellinger, Cody	cf	2013	4	124	30	8.160	3 / 3	Boras Corp.	5 y/$162.5M (26-30)	$42,500,000	$42.500	$25.800	$25.800	$25.900	$44,750,000	$44.750	$24.300	$24.300	$24.400
11	Judge, Aaron	rf-dh	2013	1	32	34	9.051	3 / 3	PSI Spts	9 y/$360M (23-31)	$40,000,000	$40.000	$40.000	$40.000	$40.000	$40,000,000	$40.000	$40.000	$40.000	$40.000
12	Cole, Gerrit	rhp-s	2011	1	1	35	12.111	3 / 3	Boras Corp.	9 y/$324M (20-28)	$36,000,000	$36.000	$36.000	FA		$36,000,000	$36.000	$36.000
13	Stanton, Giancarlo	dh-rf	2007	2	76	36	15.118	3 / 3	Wasserman	13 y/$325M (15-27)+28 opt	$29,000,000	$25.000	opt			$25,000,000	$25.000	opt
14	Rodón, Carlos	lhp-s	2014	1	3	33	10.168	3 / 3	Boras Corp.	6 y/$162M (23-28)	$27,833,333	$27.833	$27.833	FA		$27,000,000	$27.000	$27.000
15	Grisham, Trent	cf	2015	1	15	29	6.060	3 / 3	ISE	1 y/$22.025M (26)	$22,025,000	FA				$22,025,000
16	McMahon, Ryan	3b	2013	2	76	31	8.006	2 / 3	Wasserman	6 yr/$70M (22-27)	$16,000,000	$16.000	FA	FA		$15,405,034	$15.405
17	Fried, Max	lhp-s	2012	1	7	32	7.148	1 / 3	CAA	8 y/$218M (25-32)	$14,500,000	$31.500	$31.500	$31.500	$31.500	$27,250,000	$27.250	$27.250	$27.250	$27.250
18	Chisholm Jr., Jazz	2b	2015		BHS	28	5.075	3 / 3	Roc Nation	1 y/$10.2M (26)	$10,200,000	FA				$10,200,000
19	Bednar, David	rhp	2016	35	1,044	31	5.073	3 / 3	WME Baseball	1 y/$9M (26)	$9,000,000	FA				$9,000,000
20	Schmidt, Clarke	rhp-s	2017	1	16	30	4.148	1 / 3	Excel	1 y/$4.5M (26)	$4,500,000	A4	FA			$4,500,000
21	Goldschmidt, Paul	1b	2009	8	246	38	14.059	3 / 3	Excel	1 y/$4M (26)	$4,000,000					$4,000,000
22	Volpe, Anthony	ss	2019	1	30	25	3.000	3 / 3	WME Baseball	1 y/$3.475 (26)	$3,475,000	A2	A3	FA		$3,475,000
23	Hill, Tim	lhp	2014	32	963	36	7.112	2 / 3	Paragon Spts	1 y/$2.85M (25)+26 cl opt	$3,000,000					$3,000,000
24	Rosario, Amed	2b	2012		DOM	30	8.062	2 / 3	Octagon	1 y/$2.5M (26)	$2,500,000	FA				$2,500,000
25	Yarbrough, Ryan	lhp-s	2014	4	111	34	7.117	1 / 3	Excel	1 y/$2.5M (26)	$2,500,000	FA				$2,500,000
26	Blackburn, Paul	rhp-s	2012	1s	56	32	6.018	0 / 3	Boras Corp.	1 y/$2M (26)	$2,000,000	FA				$2,000,000
27	Caballero, Jose	2b-ss	2017	7	202	29	2.170	3 / 3		1 y/$2M (26)	$2,000,000	A2	A3	A4		$2,000,000
28	Cruz, Fernando	rhp	2007	6	186	36	3.035	3 / 3	Suarez, Gomez & Assoc.	1 y/$1.45M (26)	$1,450,000	A2	A3	FA		$1,450,000
29	Weathers, Ryan	lhp-s	2018	1	7	26	3.066	1 / 3		1 y/$1.35M (26)	$1,350,000	A2	A3	FA		$1,350,000
30	Wells, Austin	c	2020	1	28	26	2.031	3 / 3	WME Baseball	1 y/$866,200 (26)	$866,200	A1	A2	A3	FA	$866,200
31	Rice, Ben	c-1b	2021	12	363	27	1.076	2 / 3		1 y/$845,800 (26)	$845,800		A1	A2	A3	$845,800
32	Warren, Will	rhp	2021	8	243	27	1.016	2 / 3		1 y/$826,625 (26)	$826,625		A1	A2	A3	$826,625
33	Schlittler, Cam	rhp	2022	7	220	25	0.082	3 / 3		1 y/$801,425 (26)	$801,425					$801,425
34	Escarra, J.C.	c	2017	15	458	31	0.139	2 / 3		1 y/$799,800 (26)	$538,581					$538,581
35	Headrick, Brent	lhp	2019	9	269	28	0.171	0 / 3	CL Rocks	1 y/$792,675 (26)	$792,675					$792,675
36	Beck, Brendan	rhp	2021	2	55	27	0.000	3 / 3		1 y (26)	$243,658					$243,658
37	Cabrera, Oswaldo	3b	2015		VEN	27	3.050	2 / 3	Moye Spts	1 y/$1.2M (26)	$1,200,000	A2	A3	FA		$1,200,000
38	Castro, Kervin	rhp	2015		VEN	27	0.057	1 / 3		1 y (26)	$340,078					$340,078
39	Chivilli, Angel	rhp	2018		DOM	23	1.036	1 / 3		1 y (26)	$524,978		A1	A2	A3	$524,978
40	De Los Santos, Yerry	rhp	2014		DOM	28	1.127	1 / 3		1 y (26)	$526,123	A1	A2	A3	A4	$526,123
41	Domínguez, Jasson	lf	2019		DOM	23	1.130	2 / 3		1 y (26)	$649,955	A1	A2	A3	A4	$649,955
42	Fulmer, Michael	rhp	2011	1s	44	33	7.157	2 / 3	BBI Spts	1 y (26)	$176,471					$176,471
43	García Jr., Luis	2b	2016		DOM	26	4.142	0 / 3	Topline Sports	1 y/$6.875M (26)	$2,022,059	A4	FA			$2,022,059
44	Gil, Luis	rhp-s	2015		DOM	28	3.073	1 / 4		1 y/$2,162,500 (26)	$2,162,500	A2	A3	FA		$2,162,500
45	Hampton, Chase	rhp	2022	6	190	24	0.000	3 / 3		1 y (26)	$63,600					$63,600
46	Hanner, Bradley	rhp	2019	21	629	27	0.000	3 / 3		1 y (26)	$81,953					$81,953
47	Jones, Spencer	rf	2022	1	25	25	0.000	3 / 3		1 y (26)	$477,350					$477,350
48	Lombard Jr., George	ss-3b	2023	1	26	21	0.000	3 / 3		1 y (26)	$229,412					$229,412
49	Ramos, Heliot	lf	2017	1	19	26	2.103	0 / 3	Munger English	1 y/$810,000 (26)	$238,235	A1	A2	A3	FA	$238,235
50	Rodríguez, Elmer	rhp	2021	4	105	22	0.000	3 / 3		1 y (26)	$151,713					$151,713
51	Sánchez, Ali	c	2013		VEN	29	1.000	0 / 3		1 y (26)	$481,605					$481,605
52	Schreiber, John	rhp	2016	15	445	32	5.027	2 / 3	ACES	1 y/$3.715M (26)	$536,390	FA				$536,390
53	Schuemann, Max	2b	2018	20	593	29	2.000	3 / 3	Paragon Sports	1 y (26)	$595,887	A1	A2	A3	FA	$595,887
54	Topa, Justin									outrighted 8/31/26	$29,198					$29,198
55	Bird, Jake									traded to Washington 8/3/26	$645,882					$645,882
56	Cruz, Yovanny									traded to Washington 8/3/26	$84,438					$84,438
57	Doval, Camilo									to Pittsburgh, 8/3/26 trade	$1,109,358					$1,109,358
58	Doval, Camilo									traded to Pittsburgh 8/1/26	$4,240,642					$4,240,642
59	Grichuk, Randal									outrighted 5/1/26, less CHA portion	$1,886,845					$1,886,845
60	Winquest, Cade									returned to St. Louis 4/13/26	$83,422					$83,422
61	Sandridge, Jayvien									from LA Angels, 1/29/26 trade	($100,000)					($100,000)
62	Hill, Tim									CBT credit for unpaid 2026 buyout						($350,000)
63	Bellinger, Cody									true-up, 11/25 opt-out						$3,750,000
64	LeMahieu, DJ									released 7/10/25	$15,000,000					$15,000,000
65	Stanton, Giancarlo									from Miami, 2026-2028	($10,000,000)	($10.000)	($10.000)			($3,000,000)	($3.000)	($3.000)
66	Pre-arbitration bonus pool															$1,666,667	$1.667	$1.667	$1.667	$1.667
67	Estimated Player Benefits															$18,000,000	$18.500	$19.000	$19.500	$20.000
68											2026	2027	2028	2029	2030	2026	2027	2028	2029	2030
69	Projected 26-man Opening Day Payroll										$296,436,858
70	Projected 40-man Year-End Payroll										$302,186,393	$208.833	$151.133	$97.300	$97.400
71	Projected 40-man CB Tax Payroll															$341,824,761	$232.572	$172.217	$112.717	$113.317
72	Competitive Balance Tax Threshold									$244 / $264 / $284 / $304						$244,000,000	$247.000	$250.000	$253.000	$256.000
73	Amount under threshold															($97,824,761)	$14.428	$77.783	$80.783	$142.683
74	Projected Competitive Balance Tax (fifth-time payor in 2026)									Rates 50% / 62% / 95% / 110%						$83,007,237
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76	Yankees CBT History
77	2025: Tax on CBT payroll of $318M with $241M, $261M, $281M, $301M thresholds and rates of 50, 62, 95, 110 percent as a fourth-time payor.
78	2024: $62,512,111 tax on CBT payroll of $316,192,828 with $237M, $257M, $277M, $297M and rates of 50, 62, 95, 110 percent as a third-time payor.
79	2023: $32,399,366 tax on CBT payroll of $296,332,629 with $233M threshold and rates of 30, 42, 75 and 90 percent as a second-time payor.
80	2022: $9,681,903 tax on CBT payroll of $267,753,417 with $230M threshold and rates of 20 and 32 percent as a first-time payor.
81	2021: The Yankees CBT payroll of $208,418,540 did not exceed the $210M threshold for MLB's competitive balance tax.
82	2020: CBT payroll of $239,823,270. $208M threshold, 30 percent rate as second-time payor, surtax for amount over $228M. MLB suspended tax for 2020
83	2019: $6,742,435 tax on CBT payroll of $234,570,109 with $206M threshold and 20 percent rate as a first-time payor.
84	2018: The Yankees CBT payroll of $192,980,833 did not exceed the $197M threshold for MLB's competitive balance tax.
85	2017: $15,719,318 tax on CBT payroll of $224,224,707 with $195M threshold and 50 percent rate, plus surtax, as a 15-time payor.
86	2016: $27,396,653 tax on CBT payroll of $243,793,306 with $189M threshold and 50 percent rate as a 14-time payor.
87	2015: $26,108,784 tax on CBT payroll of $241,217,569 with $189M threshold and 50 percent rate as 13-time payor.
88	2014: $18,326,948 tax on CBT payroll of $225,653,896 wirh $189M threshold and 50 percent rate as a 12-time payor.
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90	Notes on Competitive Balance Tax
91	* Projected payroll for purposes of the Competitive Balance Tax under Article XXIII of MLB collective bargaining agreement. Estimated figures in italics.
92	* Figures include the average annual values of contracts for players on the 40-man roster, plus about $17M for benefits and $1.667M for 0- to 3-year player bonus pool.
93	* Tax Thresholds: 2022: $230M $250/$270/$290. 2023: $233M $253/$273/$293. 2024: $237M $257/$277/$297. 2025: $241M $261/$281/$301. 2026: $244M $264/$284/$304.
94	* Tax rate based on number of consecutive seasons a club has exceeded the base tax threshold. Rate resets if club payroll falls below tax threshold for one season.
95	* First-Time Payor tax rates: 20% for exceeding threshold by $20M or less, 32% for exceeding by $20-$40M, 62.5% for exceeding by $40M-$60M, 80% for exceeding by $60M or more.
96	* Second-Time Payor tax rates: 30% for exceeding threshold by $20M or less, 42% for exceeding by $20-$40M, 75% for exceeding by $40M or more, 90% for exceeding by $60M or more.
97	* Third-Time Payor tax rates: 50% for exceeding threshold by $20M or less, 62% for exceeding by $20-$40M, 95% for exceeding by $40M or more, 110% for exceeding by $60M or more.
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