ABCDEFGHIJKLMNOPQRSTUVWXYZAAABACADAEAFAGAHAIAJAKALAMANAOAPAQARASATAUAVAWAXAYAZBABBBCBDBEBFBGBHBIBJBKBLBMBNBOBPBQBRBSBTBUBVBWBXBYBZCACBCCCDCECFCGCHCICJCKCLCMCNCOCPCQCRCSCTCUCV
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LOS ANGELES26-man OD payroll40-man CB Tax payrollTax SpaceProjected tax
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2023$216,580,154 ( )$244,754,302 ( )($11,754,302)$5,877,151
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DODGERS2022$280,839,078 ( 1st)$293,330,382 ( 2nd)($63,330,382)
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2021$247,778,334 ( 1st)$285,599,944 ( 1st)($75,599,944)Estimates in italics
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PlayerPos.YearCountry /AgeMLSOpts Left 1/23*AgentLength / Total Value28-man roster - Salaries & pro-rated signing bonuses40-man roster - Competitive Balance Tax - AAV
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SignedRdPick7/1/231/1/232023202420252026202720232024202520262027
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Freeman, Freddie1b200727833.29212.0333 / 3Excel6 yr/$162M (22-27)$25,440,000$25.440$25.440$25.440$25.440$25,800,000$25.800$25.800$25.800$25.800
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Betts, Mookierf2011517230.2678.0702 / 3VC Sports12 y/$365M (21-32)$20,694,186$24.765$24.765$24.765$24.765$29,000,000$29.000$29.000$29.000$29.000
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Kershaw, Claytonlhp-s20061735.10414.1052 / 3Excel1 yr/$20M (23)$20,000,000FA$20,000,000
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Taylor, Chriscf2012516132.3067.0371 / 3Meister Spts4 yr/$60M (22-25)+26 cl opt$15,000,000$13.000$13.000$4.000$15,000,000$15.000$15.000opt
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Urías, Juliolhp-s2012MEX26.3235.1171 / 3Boras Corp.1 yr/$14.25M (23)$14,250,000FA$14,250,000
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Muncy, Max1b2012516932.3106.0271 / 3Hub Sports1 yr/$13.5M (23)+24 cl opt$13,500,000opt$13,500,000opt
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Syndergaard, Noahrhp-s20101s3830.3067.1492 / 3CAA1 yr/$13M (23)$13,000,000FA$13,000,000
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Martinez, J.D.rf20092061135.31411.0362 / 3Boras Corp.1 yr/$10M (23)$10,000,000FA$10,000,000
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Buehler, Walkerrhp201512428.3384.1682 / 3Excel1 yr/$8.025M (23)$8,025,000A4FA$8,025,000
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Treinen, Blakerhp2011722635.0018.0652 / 3Apex1 yr/$8M (23)+24 opt$8,000,000opt$8,000,000
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Hudson, Danielrhp2008515036.11412.1062 / 3Wasserman Media1 yr/$6.5M (23)+24 cl opt$6,500,000opt$6,500,000opt
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Peralta, Davidlf2004VEN35.3218.1203 / 3ACES1 yr/$6.5M (23)$6,500,000FA$6,500,000
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Smith, Willc201613228.0953.0902 / 3CAA1 yr/$5.25M (23)$5,250,000A2A3FA$5,250,000
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Rojas, Miguelss2005VEN34.1278.0432 / 3Beverly Hills2 y/$10M (22-23) 1 y/$6M (24)+opt$5,000,000$5.000$1.000$5,000,000$6.000opt
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Barnes, Austinc2011928333.1856.0980 / 32 yr/$7M (23-24)+25 opt$3,500,000$3.500opt$3,500,000$3.500opt
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Gonsolin, Tonyrhp2016928129.0482.1522 / 3Beverly Hills 2 yr/$6.65M (23-24)$3,250,000$3.400A3A4FA$3,325,000$3.325
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May, Dustinrhp2016310125.2983.0593 / 3Paragon1 yr/$1.675M (23)$1,675,000A2A3FA$1,675,000
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Almonte, Yencyrhp20121753729.0273.1430 / 3Rosenhaus Spts1 yr/$1.5M (23)$1,500,000A2A3FA$1,500,000
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Miller, Shelbyrhp-s200911932.2647.0162 / 3CAA1 yr/$1.5M (23)$1,500,000FA$1,500,000
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Thompson, Trayceof200926132.1083.0100 / 3Wasserman Media1 yr/$1.45M (23)$1,450,000A2A3FA$1,450,000
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Phillips, Evanrhp20151751028.2942.1360 / 31 yr/$1.3M (23)$1,300,000A1A2A3FA$1,300,000
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Graterol, Brusdarrhp2014VEN24.3092.1672 / 3Boras Corp.1 yr/$1.225M (23)$1,225,000A2A3A4FA$1,225,000
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Nelson, Jimmyrhp201026434.0268.1072 / 3CAA1 yr/$1.2M (23)$1,200,000FA$1,200,000
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Ferguson, Caleblhp2014381,14926.3644.0882 / 31 yr/$1.1M (23)$1,100,000A3FA$1,100,000
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Reyes, Alexrhp-s2013DOM28.3065.0562 / 3Octagon1 yr/$1.1M (23)+24 cl opt$1,000,000$0.100$1,100,000opt
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Lux, Gavinss201612025.2202.1143 / 3Jet Sports Mgmt, Hank Sargent, Andrew LowenthalA1A2A3FA
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Feyereisen, J.P.rhp20141648830.1442.1083 / 3A1A2A3FA
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González, Victorlhp2012MEX27.2272.1032 / 3A1A2A3FA
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Vesia, Alexlhp20181750727.0812.1032 / 3A1A2A3FA
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Bickford, Philrhp201511827.3561.1341 / 3GSEA1A2A3
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Bruihl, Justinlhp2015USA26.0050.1462 / 3
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Hernandez, Yonnyss2014VEN24.0580.1093 / 3
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Vargas, Miguel3b2017CUB23.2970.0412 / 3
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Jackson, Andrerhp20171237027.0610.0391 / 3
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Grove, Michaelrhp201826826.1950.0312 / 31 yr/$722,500 (23)
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Pepiot, Ryanrhp2019310225.3140.0222 / 3
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Outman, Jamescf2018722426.0480.0062 / 3
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Busch, Michael2b201913125.2340.0003 / 3
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Cartaya, Diegoc2018VEN21.2970.0003 / 3
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DeLuca, Jonnylf20192576124.3560.0003 / 3
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Leonard, Eddysss2017DOM22.2330.0002 / 3
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Pages, Andyof2018DOM22.2050.0003 / 3
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Toles, Andrewlf-rf2012311931.0381.1282 / 3Magnus Spts1 yr/$720,000 (23)A1A2A3FA
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Vivas, Jorbit2b2017VEN22.1140.0002 / 3
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Bauer, TrevorDFA 1/6/23$35,333,333$34,000,000
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Bauer, Trevorportion of salary lost to suspension($9,462,365)($9,462,365)
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0- to 3-year players1$850,000$850,000
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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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40-man players-minors
$2,250,000$2.250$2.250$2.250$2.250
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Estimated Player Benefits
$16,500,000$17.000$17.500$18.000$18.500
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2023202420252026202720232024202520262027
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Projected 40-man CB Tax Payroll
$244,754,302$103.542$91.217$76.717$77.217
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CB Tax Threshold$233 / $253 / $273 / $293$233,000,000$237.000$241.000$244.000$244.000
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Amount under threshold
($11,754,302)$133.458$149.783$167.283$166.783
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Projected CB Tax (third-time payor in 2023)
Rates 50% / 62.5% / 90% / 110%$5,877,151
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Projected 26-man Opening Day Payroll
$216,580,154$75.205$64.205$54.205$50.205
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Note on Option Years
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* Option figures are estimates, with 2020 not counted as an option year except in cases an arbitrator ruled otherwise.
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Dodgers CBT History
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2022: $32,397,344 tax on CBT payroll of $293,330,382 with $230M threshold and rates of 30, 42, 75 and 90 percent as a second-time payor.
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2021: $32,649,965 tax on payroll of $285,599,944 with 20% rate for amount over $210M threshold, plus surtaxes for exceeding threshold by $20M, $40M.
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2020: The Dodgers' CBT payroll of $204,653,651 did not exceed the $208M threshold for MLB's competitive balance tax.
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2019: The Dodgers' CBT payroll of $204,918,530 did not exceed the $206M threshold for MLB's competitive balance tax.
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2018: The Dodgers' CBT payroll of $195,039,730 did not exceed the $197M threshold for MLB's competitive balance tax.
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2017: $36,209,572 tax on payroll of $253,633,893 with $195M threshold and 50 percent rate as a fifth-time payor.
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2016: $31,775,817 tax on payroll of $252,551,634 with $189M threshold and 50 percent rate as a fourth-time payor.
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2015: $43,567,472 tax on payroll of $297,918,681 with a $189M threshold and a 40% tax as a third-time payor.
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2014: $26,621,124 tax on payroll of $277,737,082 with a $189M threshold and a 30% rate as a second-time payor.
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2013: $11,415,958 tax on payroll of $243,234,050 with a $178M threshold and a 17.5% rate as a first-time payor.
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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 $16M 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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