ABCDEFGHIJKLMNOPQRSTUVWXYZAAABACADAEAFAGAHAIAJAKALAMANAOAPAQARASATAUAVAWAXAYAZBABBBCBDBEBFBGBHBIBJBKBLBMBNBOBPBQBRBSBTBUBVBWBXBYBZCACBCCCDCECFCGCHCICJCKCLCMCNCOCPCQCRCSCTCUCV
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TORONTO
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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BLUE JAYS$229,847,600$133.000$75.417$34.250$32.250$250,078,553$143.731$94.031$47.531$48.031
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Projected 2024 CB tax:$3,923,566
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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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Springer, Georgerf2011111349.1663 / 3Excel6 yr/$150M (21-26)$24,166,667$24.167$24.167FA$25,000,000$25.000$25.000
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Gausman, Kevinrhp-s201214339.1510 / 3Tidal Spts5 yr/$110M (22-26)$24,000,000$23.000$23.000FA$22,000,000$22.000$22.000
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Bassitt, Chrisrhp-s201116501357.1300 / 3Meister Spts3 yr/$63M (23-25)$22,000,000$22.000FA$21,000,000$21.000
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Guerrero Jr., Vladimir
1b2015DOM254.1573 / 3Magnus Spts1 yr/$19.9M (24)$19,900,000A4FA$19,900,000
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Berríos, José O.rhp-s20121s32307.0441 / 3Wasserman7 yr/$131M (22-28)$18,000,000$19.000$19.000$24.000$24.000$18,714,286$18.714$18.714$18.714$18.714
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Turner, Justindh-3b200672043913.0452 / 3Vayner Spts1 yr/$13M (24)$13,000,000FA$13,000,000
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Bichette, Boss2016266264.0633 / 3CAA3 yr/$33.6M (23-25)$12,083,333$17.583FA$11,200,000$11.200
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Green, Chadrhp201311336337.0501 / 3Frontline2 yr/$8.5M (23-24)+opts$10,500,000$10.500FA$10,500,000$10.500
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Kiermaier, Kevincf201031941349.1312 / 3Equity Baseball1 yr/$10.5M (24)$10,500,000FA$10,500,000
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Kikuchi, Yuseilhp-s2019JPN335.0003 / 3Boras Corp.3 yr/$36M (22-24)$10,000,000FA$12,000,000
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Romano, Jordanrhp-c201410294314.0512 / 3Ballplayers Agy1 yr/$7.75M (24)$7,750,000A3FA$7,750,000
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Kiner-Falefa, Isiahss20134130296.0003 / 3ALIGND2 yr/$15M (24-25)$7,500,000$7.500$7,500,000$7.500
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García, Yimirhp2009DOM338.1490 / 3Ballplayers Agy2 yr/$11M (22-23)+24 cl opt$6,000,000$5,500,000
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Varsho, Daultonlf20172s68263.1282 / 3ISE1 yr/$5.65M (24)$5,650,000A3A4FA$5,650,000
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Jansen, Dannyc201316495295.0502 / 3ISE1 yr/$5.2M (24)$5,200,000FA$5,200,000
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Biggio, Cavan2b20165162294.1293 / 3Excel1 yr/$4.21M (24)$4,210,000A4FA$4,210,000
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Mayza, Timlhp201312355324.1562 / 31 yr/$3.59M (24)$3,590,000A4FA$3,590,000
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Kirk, Alejandroc2016MEX253.0473 / 31 yr/$2.8M (24)$2,800,000A2A3FA$2,800,000
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Swanson, Erikrhp20148246304.0961 / 3Pro Star1 yr/$2.75M (24)$2,750,000A3FA$2,750,000
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Richards, Trevorrhp-s2016USA315.0840 / 3Apex1 yr/$2.15M (24)$2,150,000FA$2,150,000
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Vogelbach, Danieldh-1b2011268315.1380 / 3ISE1 yr/$2M (24)$2,000,000FA$2,000,000
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Cabrera, Génesislhp2013DOM274.0111 / 31 yr/$1,512,500 (24)$1,512,500A3FA$1,512,500
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Pearson, Naterhp2017128273.0051 / 3Excel1 yr/$800,000 (24)$800,000A2A3FA$800,000
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Manoah, Alekrhp-s2019111262.0632 / 31 yr/$782,500 (24)$782,500A1A2A3FA$782,500
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White, Mitchrhp2016265292.0430 / 31 yr/$766,400 (24)$766,400A1A2A3$766,400
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Clement, Erniess20174132281.1680 / 31 yr/$757,700 (24)$757,700A1A2A3A4$757,700
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Serven, Brianc20165140291.0122 / 31 yr/$751,000 (24)$751,000A1A2A3$751,000
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Parsons, Wesrhp2012USA310.0891 / 31 yr/$749,600 (24)$749,600$749,600
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Francis, Bowdenrhp20177204280.0981 / 31 yr/$748,000 (24)$748,000$748,000
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Schneider, Davisinf201728849250.0593 / 31 yr/$744,900 (24)$744,900$744,900
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Barger, Addisonss-3b20186176240.0002 / 31 yr (24)
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Danner, Hagenc2017261250.0521 / 31 yr (24)
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Horwitz, Spencer1b201924717260.0372 / 31 yr/$741,900 (24)
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Jimenez, Leoss2017PAN230.0001 / 31 yr (24)
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Little, Brendonlhp2017127270.0032 / 31 yr (24)
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Lukes, Nathanof20157USA290.1122 / 31 yr (24)
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Macko, Adamlhp20197216230.0003 / 31 yr (24)
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Martinez, Orelvisss2018DOM220.0002 / 31 yr (24)
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Pop, Zachrhp20177220272.0242 / 31 yr/$765,500 (24)A1A2A3FA
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Rodriguez, Yarielrhp-s2024JPN270.0003 / 3WME5 yr/$32M (24-28)$4,000,000$7.000$7.000$8.000$6.000$6,400,000$6.400$6.400$6.400$6.400
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Pre-arbitration Players
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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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Injured List43$2,235,000$2,235,000
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40-man roster players in minors
$2,250,000$2.250$2.250$2.250$2.250$2,250,000$2.250$2.250$2.250$2.250
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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
$225,362,600$130.750$73.167$32.000$30.000
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Projected 40-man Year-End Payroll$229,847,600$133.000$75.417$34.250$32.250
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Projected 40-man CB Tax Payroll$250,078,553$143.731$94.031$47.531$48.031
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Compteitive Balance Tax Threshold$237 / $257 / $277 / $297$237,000,000$241.000$244.000$244.000$244.000
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Amount under threshold
($13,078,553)$97.269$149.969$149.969$195.969
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Projected CB Tax (second-time payor in 2024)
Rates 30% / 42% / 75% / 90%$3,923,566
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Blue Jays CBT History
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2023: $5,535,492 tax on CBT payroll of $257,798,413 with $233M threshold and rates of 20 and 32 percent as a first-time payor.
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Before 2023, the Blue Jays payroll had 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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