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CINCINNATI
Projected 40-man Year-End Payrolls (salary+pro-rated bonus)Projected 40-man CB Tax Payrolls (average annual value)
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2024202520262027202820242025202620272028
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REDS$92,456,862$50.333$21.333$18.333$16.333$121,223,529$68.400$43.500$29.000$29.500
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Projected 2024 CB tax:$0
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PlayerPos.YearRdPickAgeMLSOptsAgentLength / Total ValueProjected 40-man Year-End Payrolls (salary+pro-rated bonus)Projected 40-man CB Tax Payrolls (average annual value)
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7/1/241/241/242024202520262027202820242025202620272028
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Martinez, Nickrhp-s201118564335.0020 / 3Boras Corp.2 yr/$26M (24-25)$14,000,000$12.000FA$13,000,000$13.000
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Montas, Frankierhp-s2009DOM316.0150 / 4Boras Corp.1 yr/$16M (24)+25 m opt$14,000,000$2.000$16,000,000opt
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Candelario, Jeimer3b2011DOM306.0380 / 3Paul Kinzer3 yr/$45M (24-26)$13,000,000$16.000$13.000$3.000$15,000,000$15.000$15.000opt
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Pagán, Emiliorhp201310297336.0910 / 3Ballengee2 yr/$16M (24-25)$8,000,000$8.000FA$8,000,000$8.000
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India, Jonathan2b201815273.0003 / 3Boras Corp.2 yr/$8.8M (24-25)$3,800,000$5.000A3FA$4,400,000$4.400
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Greene, Hunterrhp-s201712242.0003 / 3CAA6 yr/$53M (23-28)+29 cl opt$3,333,333$6.333$8.333$15.333$16.333$8,833,333$8.833$8.833$8.833$8.833
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Maile, Lukec20128272336.1480 / 3Meister Spts1 yr/$3.5M (24)+25 cl opt$3,000,000$0.500$3,500,000opt
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Sims, Lucasrhp2012121305.0140 / 3Jamie Murphy1 yr/$2.85M (24)$2,850,000FA$2,850,000
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Espinal, Santiago2b201610298293.1492 / 31 yr/$2.725M (24)$2,725,000A3A4FA$2,725,000
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Stephenson, Tylerc2015111273.0563 / 3ACES1 yr/$2.525M (24)$2,525,000A2A3FA$2,525,000
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Suter, Brentlhp201231965346.1612 / 3Diamond Spts1 yr/$3M (24)+25 cl opt$2,500,000$0.500$3,000,000opt
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Farmer, Buckrhp20135156336.1400 / 3Excel1 yr/$2.25M (24)$2,250,000FA$2,250,000
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Fraley, Jakedh20162s77293.0973 / 31 yr/$2.15M (24)$2,150,000A2A3FA$2,150,000
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Wilson, Justinlhp200851443611.0352 / 3ACES1 yr/$1.5M (24)$1,500,000FA$1,500,000
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Young, Alexlhp2015242303.1431 / 3Wasserman1 yr/$1.16M (24)$1,160,000A3A4FA$1,160,000
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Antone, Tejayrhp20145155304.0003 / 3Warner Cos.1 yr/$830,000 (24)$830,000A3FA$830,000
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Díaz, Alexisrhp-c201512355272.0003 / 31 yr/$760,000 (24)$760,000A1A2A3FA$760,000
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Gibaut, Ianrhp201511328302.0770 / 3Fusion Spts1 yr/$760,000 (24)$760,000A1A2A3FA$760,000
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Lodolo, Nicklhp-s201917262.0003 / 31 yr/$760,000 (24)$760,000A1A2A3FA$760,000
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Moll, Samlhp2013377322.0751 / 31 yr/$760,000 (24)$734,897A1A2A3FA$734,897
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Ashcraft, Grahamrhp-s20196174261.1363 / 31 yr/$750,000 (24)$688,806A1A2A3A4$688,806
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Benson, Willcf2016114261.0422 / 31 yr/$750,000 (24)$750,000A1A2A3$750,000
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Cruz, Fernandorhp20076186341.0353 / 31 yr/$750,000 (24)$750,000A1A2A3$750,000
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Fairchild, Stuartof2017238281.1140 / 31 yr/$750,000 (24)$750,000A1A2A3$750,000
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Friedl, TJlf2016USA281.1122 / 3Sosnick Cobbe & Karon1 yr/$750,000 (24)$750,000A1A2A3$750,000
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Martini, Nick1b-lf20117230341.1270 / 31 yr/$750,000 (24)$676,568A1A2A3$676,568
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Steer, Spencer3b2019390261.0353 / 31 yr/$750,000 (24)$750,000A1A2A3$750,000
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Abbott, Andrewlhp2021253250.1193 / 31 yr/$742,500 (24)$742,500$742,500
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De La Cruz, Ellyss-3b2018DOM220.1182 / 31 yr/$742,500 (24)$742,500$742,500
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McLain, Mattss2021117240.1403 / 31 yr/$742,500 (24)$742,500$742,500
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Williamson, Brandon
lhp2019259260.1392 / 31 yr/$742,500 (24)$742,500$742,500
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Encarnacion-Strand, Christian
1b-3b20214128240.0773 / 31 yr/$740,000 (24)$740,000$740,000
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Burdick, Peytonof2019382270.0822 / 31 yr (24)$103,094$103,094
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Dunn, Blakeof202115450250.0003 / 31 yr (24)$71,144$71,144
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Hinds, Receof2019249230.0003 / 31 yr (24)$60,300$60,300
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Hurtubise, Jacobrhp2020USA260.0003 / 31 yr (24)$196,334$196,334
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Jordan, Leviss201829878280.0003 / 31 yr (24)$389,892$389,892
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Kriske, Brooksrhp20166188300.1211 / 31 yr (24)$68,081$68,081
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Legumina, Caseyrhp20198239270.1092 / 31 yr (24)$123,930$123,930
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Marte, Noelviss2018DOM220.0442 / 31 yr (24)$120,600$120,600
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Phillips, Connorrhp20202s64230.0273 / 31 yr/$740,000 (24)$120,600$120,600
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Richardson, Lyonrhp2018247240.0332 / 31 yr (24)$120,600$120,600
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Roa, Christianrhp2020248250.0003 / 31 yr (24)$60,300$60,300
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Soto, Livanss2016VEN240.0422 / 31 yr (24)$422,696$422,696
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Spiers, Carsonrhp2020USA260.0283 / 31 yr (24)$546,854$546,854
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Zulueta, Yosverrhp2019CUB260.0002 / 31 yr (24)$123,930$123,930
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Wynns, Austinoutrighted 6/25/24$25,538$25,538
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Capel, Conneroutrighted 6/23/24$68,018$68,018
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Ford, Mikeelected free agency 5/31/24$167,742$167,742
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Kennedy, Brettoutrighted 5/30/24$32,258$32,258
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Thompson, Bubbaoutrighted 5/25/24$171,348$171,348
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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
$17,000,000$17.500$18.000$18.500$19.000
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2024202520262027202820242025202620272028
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Projected 26-man Opening Day Payroll
$90,365,833$50.333$21.333$18.333$16.333
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Projected 40-man Year-End Payroll
$92,456,862$50.333$21.333$18.333$16.333
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Projected 40-man CB Tax Payroll
$121,223,529
$68.400$43.500$29.000$29.500
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Competitive Balance Tax Threshold
$237,000,000$241.000$244.000$244.000$244.000
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Amount under threshold
$115,776,471$172.600$200.500$215.000$214.500
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Reds CBT History
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The Reds payroll has never exceeded the threshold for MLB's competitive balance tax.
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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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