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WASHINGTON
Projected 40-man Year-End Labor Relations PayrollsProjected 40-man Competitive Balance Payrolls
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2025202620272028202920252026202720282029
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NATIONALS$111,881,786$47.186$5.375$7.375$9.375$134,652,829$69.667$26.417$26.917$27.417
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Projected 2025 CB tax:$0
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PlayerPos.YearRdPickAgeMLSOpts left 1/25AgentLength / Total ValueProjected 40-man Year-End Labor Relations PayrollsProjected 40-man Competitive Balance Payrolls
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7/1/251/252025202620272028202920252026202720282029
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Williams, Trevorrhp-s2013244338.0273 / 3Boggs & Assoc.2 y/$14M (25-26)$7,000,000$7.000FA$7,000,000$7.000
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Bell, Joshdh-1b2011261328.0532 / 3Boras Corp.1 y/$6M (25)$6,000,000FA$6,000,000
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Ruiz, Keibertc2014VEN263.0640 / 3Octagon8 yr/$50M (23-30)+31-32 opts$5,375,000$5.375$5.375$7.375$9.375$6,250,000$6.250$6.250$6.250$6.250
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García Jr., Luis2b2016DOM253.1420 / 3Topline Sports1 y/$4.5M (25)$4,500,000A3A4FA$4,500,000
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Gore, MacKenzielhp-s201713263.0003 / 3Boras Corp.1 y/$2.89M (25)$2,890,000A2A3FA$2,890,000
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Law, Derekrhp20099297345.0810 / 3CAA1 y/$2.75M (25)$2,750,000FA$2,750,000
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Gray, Josiahrhp-s2018272273.0753 / 3Icon Sports1 y/$1.35M (25)$1,350,000A2A3FA$1,350,000
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DeJong, Paul3b20154131317.0573 / 3CL Rocks1 y/$1M (25)$1,000,000FA$1,000,000
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Adams, Rileyc2017399292.1710 / 31 y/$850,000 (25)$850,000A2A3FA$850,000
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Chaparro, Andrés3b2015VEN260.0483 / 31 y/$821,800 (25)$589,167$589,167
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Abrams, CJss201916242.1302 / 3Roc Nation1 y/$780,600 (25)$780,600A1A2A3FA$780,600
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Irvin, Jakerhp-s20184131281.1522 / 31 y/$774,600 (25)$774,600A1A2A3A4$774,600
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Thompson, Masonrhp2016385273.0461 / 31 yr/$770,000 (25)$770,000A2A3FA$770,000
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Young, Jacobcf20217203251.0373 / 3Excel1 y/$768,700 (25)$768,700$768,700
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Parker, Mitchelllhp-s20205153250.1683 / 3Paragon Sports1 y/$767,200 (25)$767,200$767,200
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Ferrer, Joselhp2017VEN261.0942 / 31 y/$765,400 (25)$765,400A1A2A3$765,400
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Wood, Jameslf2021262220.0913 / 3Boras Corp.1 y/$764,600 (25)$764,600$764,600
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Herz, D.J.lhp20198252240.1042 / 31 y/$764,200 (25)$764,200$764,200
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Tena, Joséss2017DOM240.1000 / 31 y/$762,400 (25)$477,478$477,478
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Salazar, Eduardorhp2017VEN270.1031 / 31 y/$762,200 (25)$395,006$395,006
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Crews, Dylanrf202312230.0353 / 3Boras Corp.1 y/$761,800 (25)$761,800$761,800
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Brzykcy, Zachrhp2020USA250.0292 / 31 y/$760,400 (25)$438,728$438,728
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Ribalta, Orlandorhp201912363270.0132 / 31 y/$760,300 (25)$702,134$702,134
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Cavalli, Caderhp2020122262.0413 / 3BBI Sports1 y/$760,200 (25)$579,831A1A2A3FA$579,831
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Lord, Bradrhp202218531250.0003 / 31 y/$760,000 (25)$760,000$760,000
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Alfaro, Jorgec2010COL325.1330 / 3CAA$145,161FA$145,161
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Alvarez, Andrewlhp202112353260.0003 / 3$114,409$114,409
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Beeter, Claytonrhp2020
2 cbb
66260.0112 / 31 y/$763,325 (25) $231,710$231,710
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Eder, Jakelhp20204104260.0182 / 3$40,634$40,634
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Fernández, Julianrhp2012DOM292.0342 / 3$73,806A1A2A3$73,806
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Hassell III, Robertof202018230.0003 / 3$396,287$396,287
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Henry, Colerhp2020255250.0002 / 3$123,900$123,900
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House, Bradyss2021111220.0003 / 3$429,032$429,032
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Lao, Saurynrhp2015DOM250.0003 / 3$57,692$57,692
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Lara, Andryrhp2019VEN220.0003 / 3$201,410$201,410
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Lile, Daylenof2021247220.0003 / 3$492,898$492,898
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Lipscomb, Trey3b2022384250.0992 / 3$235,026$235,026
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Loutos, Ryanrhp2021USA260.0212 / 31 y/$761,050 (25) $159,579$159,579
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Millas, Drewc20197224270.1162 / 3$478,753$478,753
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Nunez, Nasimss2019246241.0003 / 3$557,097$557,097
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Ogasawara, Shinnosuke
lhp2025JPN270.0003 / 3WME2 y/$3.5M (25-26)$1,500,000$2.000$1,750,000$1.750
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Pilkington, Konnorlhp2018381270.0831 / 3$283,790$283,790
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Rutledge, Jacksonrhp2019117260.0251 / 3$732,641$732,641
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Stubbs, C.J.c201910316280.0003 / 3$34,330$34,330
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DeJong, Paulperformance bonus: PA$100,000$100,000
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Baker, Darrenoutrighted 9/5/25$108,579$108,579
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Lowe, Nathanielreleased 8/16/25, less Boston portion$10,128,387$10,128,387
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Finnegan, Kyle*traded to Detroit 7/31/25$3,569,470$3,860,046
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Call, Alextraded to LA Dodgers 7/31/25$525,138$525,138
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Soroka, Michaeltraded to Chicago Cubs 7/30/25$6,096,774$6,096,774
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Chafin, Andrewtraded to LA Angels 7/30/25$489,247$489,247
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García, Luistraded to LA Angels 7/30/25$161,290$161,290
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Rosario, Amedtraded to NY Yankees 7/26/25$1,311,828$1,311,828
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Yepez, Juanoutrighted 6/18/25$81,000$81,000
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López, Jorgeperformance bonus (20 games)$50,000$50,000
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López, Jorgereleased 6/3/25$3,000,000$3,000,000
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Sims, Lucasreleased 5/10/25$3,000,000$3,000,000
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Poche, Colinoutrighted 5/4/25$1,400,000$1,400,000
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Strasburg, Stephenretired 4/24, 7 y/$245M (20-26)$32,811,200$32.811$35,000,000$35.000
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0- to 3-year bonus pool
$1,666,667$1.667$1.667$1.667$1.667
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Estimated Player Benefits
$17,500,000$18.000$18.500$19.000$19.500
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2025202620272028202920252026202720282029
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Projected 26-man Opening Day Payroll$113,027,427
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Projected 40-man Year-End Payroll
$111,881,786$47.186$5.375$7.375$9.375
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Projected 40-man CB Tax Payroll
$134,652,829$69.667$26.417$26.917$27.417
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Competitive Balance Tax Threshold
$241 / $261 / $281 / $301$241,000,000$244.000$247.000$250.000$254.000
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Amount under threshold
$106,347,171
$174.333$220.583$223.083$226.583
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Projected CB Tax (first-time payor in 2025)
Rates 20% / 32% / 62.5% / 80%$0
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Nationals CBT History
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The Nationals CBT payroll has not exceeded the threhold for MLB's competitive balance tax since 2018.
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2018: $2,386,097 tax on payroll of $204,953,656 with $197M threshold and 30 percent rate as a second-time payor.
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2017: $1,448,190 tax on payroll of $202,240,951 with $195M threshold and 20 percent rate as a first-time payor.
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Before 2017, the Nationals payroll had never exceeded the threshold for MLB's competitive balance tax.
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Notes on Washington Deferral Estimates
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* Kyle FinneganLabor Relations present value: $5,227,727 (9.00% discount rate). Competitive Balance Tax present value: $5,653,295 (3.70% discount rate).
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Notes on Salaries
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Figures for 0- to 3-year players in majors are estimated at an average of $772,000, $12,000 above the Major League minimum salary.
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Figures for 0- to 3-year players in minors are estimated at an average of $186,000, the minimum minor-league salary for a player with 1 year of Major League service.
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Notes on Competitive Balance Tax
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* Projected payroll for purposes of the Competitive Balance Tax under Article XXIII of MLB collective bargaining agreement. Estimated figures in italics.
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* 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.
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* 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.
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* 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.
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* 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.
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* 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.
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* 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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