ABCDEFGHIJKLMNOPQRSTUVWXYZAAABACADAEAFAGAHAIAJAKALAMANAOAPAQARASATAUAVAWAXAYAZBABBBCBDBEBFBGBHBIBJBKBLBMBNBOBPBQBRBSBTBUBVBWBXBYBZCACBCCCDCECFCGCHCICJCKCLCMCNCOCPCQCRCSCTCUCV
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CHICAGO
Projected 40-man Year-End Labor Relations PayrollsProjected 40-man Competitive Balance Payrolls
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2025202620272028202920252026202720282029
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CUBS$196,133,883$136.000$46.750$27.000$26.000$216,259,931$144.453$58.703$45.953$46.453
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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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Swanson, Dansbyss201511318.0473 / 3Excel7 y/$177M (23-29)$28,000,000$28.000$28.000$27.000$26.000$25,285,714$25.286$25.286$25.286$25.286
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Happ, Ianlf201519307.0362 / 3WME3 y/$61M (24-26)$21,000,000$19.000FA$20,333,333$20.333
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Suzuki, Seiyadh-rf2022JPN303.0003 / 3Wasserman5 y/$85M (22-26)$19,000,000$19.000FAFA$17,000,000$17.000
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Taillon, Jamesonrhp-s201012338.1101 / 3Excel4 y/$68M (23-26)$18,000,000$18.000FAFA$17,000,000$17.000
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Tucker, Kylerf201515285.0791 / 3Excel1 y/$16.5M (25)$16,500,000FA$16,500,000
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Pressly, Ryanrhp2007113543611.0390 / 3Ballengee2 y/$30M (23-24)+25 m opt$14,700,000FA$14,700,000
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Imanaga, Shotalhp-s2024JPN311.0003 / 3Octagon Yoshinori Hasegawa4 y/$53M (24-27)+opt$13,750,000$15.250$15.250opt$13,750,000$13.250$13.250opt
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Hoerner, Nico2b2018124285.0142 / 3Apex3 y/$35M (24-26)$11,500,000$12.000FA$11,666,667$11.667
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Boyd, Mattlhp-s20136175348.0570 / 3Boras Corp.2 y/$29M (25-26)+27 m opt$10,000,000$17.000$2.000$14,500,000$14.500
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Steele, Justinlhp-s20145139293.1430 / 3Wasserman1 y/$6.55M (25)$6,550,000A3A4FA$6,550,000
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Kelly, Carsonc2012286296.1611 / 3Apex Baseball2 y/$11.5M (25-26)$5,000,000$5.000$1.500$5,757,000$5.750
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Brasier, Ryanrhp20076208377.0942 / 3ALIGND2 y/$9M (24-25)$4,500,000FA$4,500,000
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Rea, Colinrhp201112383355.0570 / 3Sterling Spts1 y/$5M (25)+26 cl opt$4,250,000$0.750$5,000,000opt
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Turner, Justin1b-3b200672044014.0452 / 3Vayner Spts1 y/$6M (25)$4,000,000$2.000$6,000,000
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Thielbar, Caleblhp200918556386.1311 / 3ISE1 y/$2.75M (25)$2,750,000FA$2,750,000
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Berti, Jonlf-3b201118559355.1683 / 3Ballplayers Agy1 y/$2M (25)$2,000,000FA$2,000,000
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Keller, Bradrhp20138240296.0622 / 3Excel1 y/$1.5M (25)$1,500,000FA$1,500,000
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Pearson, Naterhp2017128284.0050 / 3Excel1 y/$1.35M (25)$1,350,000A3FA$1,350,000
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Morgan, Elirhp20178252293.0911 / 3CAA1 y/$950,000 (25)$950,000A2A3FA$950,000
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Assad, Javierrhp2015MEX272.0272 / 31 y/$793,250 (25)$793,250A1A2A3FA$793,250
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Bruján, Vidal2b2014DOM272.0140 / 3Epitome Spts1 y/$783,500 (25)$783,500A1A2A3FA$783,500
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Amaya, Miguelc2015PAN261.1300 / 31 y/$782,500 (25)$782,500A1A2A3A4$782,500
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Busch, Michael2b2019131271.0452 / 31 y/$780,500 (25)$780,500A1A2A3$780,500
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Crow-Armstrong, Pete
of2020119230.1702 / 31 y/$771,000 (25)$771,000$771,000
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Hodge, Porterrhp201913402240.1252 / 31 y/$767,000 (25)$767,000$767,000
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Brown, Benrhp-s201733983251.0001 / 31 y/$762,500 (25)$461,852A1A2A3$461,852
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Shaw, Matt3b2023113230.0003 / 31 y/$760,000 (25)$643,724$643,724
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Alcántara, Kevinof2018DOM220.0051 / 3$123,900$123,900
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Ballesteros, Moisesc2021VEN210.0003 / 3$116,531$116,531
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Caissie, Owenof2020245220.0003 / 3$62,000$62,000
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Cosgrove, Tomlhp201712348291.0851 / 3$184,559A1A2A3$184,559
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Cowles, Benss-3b202110303250.0003 / 3$62,000$62,000
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Flexen, Chrisrhp-s201214440314.0960 / 3O'Connell Spts$1,225,806$1,225,806
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Hollowell, Gavinrhp20196189270.0951 / 3$151,474$151,474
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Horton, Caderhp202217230.0003 / 3$580,215$580,215
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Kriske, Brooksrhp20166188310.1210 / 3$445,161$445,161
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Little, Lukelhp20204117241.0202 / 3$195,419A1A2A3$195,419
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McGuire, Reesec2013114304.1550 / 3Apex$1,024,194A3FA$1,024,194
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Neely, Jackrhp202111333250.0342 / 3$123,900$123,900
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Palencia, Danielrhp2020VEN250.1592 / 3$123,900$123,900
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Pomeranz, Drewlhp2010153611.0210 / 3CAA$1,282,258FA$1,282,258
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Roberts, Ethanrhp20184128272.0752 / 3$542,602A1A2A3FA$542,602
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Wicks, Jordanlhp2021121251.0373 / 3Paragon Spts$396,508A1A2A3$396,508
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Fulmer, Michaeloutrighted 6/29/25$37,634$37,634
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Cabrera, Génesisoutrighted 6/23/25$217,742$217,742
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Miller, Tysonoutrighted 6/11/25$317,892$317,892
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Merryweather, Julianreleased 5/30/25$1,225,000$1,225,000
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Lopez, Nickyoutrighted 5/21/25$132,527$132,527
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Workman, Gagepaid before trade to White Sox$126,667$126,667
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Poteet, Codytraded to Baltimore 3/29/25$2,667$2,667
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Thompson, Keeganoutrighted 3/27/25$850,000$850,000
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Brasier, Ryanfrom LA Dodgers, 2/4/25 trade($1,500,000)($1,500,000)
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Pressly, Ryanfrom Houston, 1/26/25 trade($5,500,000)($5,500,000)
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Bellinger, Codyto NY Yankees, 12/17/24 trade$2,500,000$2,500,000
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Bellinger, Codytax credit for 2024 CBT salary($833,333)
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Thaiss, Mattfrom Chicago AL, 12/17/24 trade$50,000$50,000
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Thaiss, Mattto LA Angels, 11/20/24 trade($50,000)($50,000)
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Pre-arbitration 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
$190,613,250
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Projected 40-man Year-End Payroll
$196,133,883$136.000$46.750$27.000$26.000
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Projected 40-man CB Tax Payroll
$216,259,931$144.453$58.703$45.953$46.453
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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
$24,740,069$99.547$188.297$191.297$207.547
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Projected CB Tax (second-time payor in 2025)Rates 30% / 42% / 75% / 90%$0
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Cubs CBT History
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2024: $570,309 tax on CBT payroll of $239,851,546 with $237M threshold, 20 percent rate as a first-time payor.
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2021-23: The Cubs CBT payrolls did not exceed MLB's competitive balance threshold.
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2020: $2,480,775 tax on CBT payroll of $216,269,251 with $208M threshold, 30 percent rate as a second-time payor. (MLB suspended the tax for 2020.)
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2019: $7,583,846 tax on CBT payroll of $237,199,519 with $206M threshold, 20 percent rate as first-time payor, 12 percent surtax for amount above $226M.
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2017-18: The Cubs CBT payrolls did not exceed the threshold for MLB's competitive balance tax.
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2016: $2,960,647 tax on CBT payroll of $205,917,980 with $189M threshold, 17.5 percent rate as a first-time payor.
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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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