ABCDEFGHIJKLMNOPQRSTUVWXYZAAABACADAEAFAGAHAIAJAKALAMANAOAPAQARASATAUAVAWAXAYAZBABBBCBDBEBFBGBHBIBJBKBLBMBNBOBPBQBRBSBTBUBVBWBXBYBZCACBCCCDCECFCGCHCICJCKCLCMCNCOCPCQCRCSCTCUCV
1
2
DETROIT
Projected 40-man Year-End Payrolls (salary+pro-rated bonus)Projected 40-man CB Tax Payrolls (average annual value)
3
2024202520262027202820242025202620272028
4
TIGERS$99,092,018$39.593$28.333$28.333$5.333$115,859,102$58.341$46.841$48.274$25.441
5
Projected 2024 CB tax:$0
6
7
PlayerPos.YearRdPickAgeMLSOptsAgentLength / Total ValueProjected 40-man Year-End Payrolls (salary+pro-rated bonus)Projected 40-man CB Tax Payrolls (average annual value)
8
7/1/241/241/242024202520262027202820242025202620272028
9
10
Báez, Javierss201119318.0892 / 3Wasserman6 yr/$140M (22-27)$25,000,000$25.000$24.000$24.000$23,333,333$23.333$23.333$23.333
11
Flaherty, Jackrhp-s2014134286.0062 / 3CAA1 yr/$14M (24)$14,000,000FA$14,000,000
12
Maeda, Kentarhp-s2016JPN368.0003 / 3Boras Corp.2 yr/$24M (24-25)$14,000,000$10.000FA$12,000,000$12.000
13
Canha, Marklf20107227358.0922 / 3CAA2 yr/$26.5M (22-23)+24 cl opt$11,500,000FA$11,500,000
14
Chafin, Andrewlhp20111s43349.0202 / 3Meister Spts1 yr/$4.75M (24)+25 cl opt$4,250,000$0.500$4,750,000opt
15
Kelly, Carsonc2012286285.1611 / 3CAA1 yr/$720,000 (23)+24 cl opt$3,500,000FA$3,500,000
16
Miller, Shelbyrhp2009119338.0162 / 3Excel1 yr/$3.25M (24)+25 cl opt$3,000,000$0.250$3,250,000
17
Keith, Colt2b20205132220.0003 / 3Munger English6 yr/$28,642,500 (24-29)+opts$2,833,333$3.833$4.333$4.333$5.333$4,773,750$4.774$4.774$4.774$4.774
18
Skubal, Tariklhp-s20189255273.1143 / 3Boras Corp.1 yr/$2.65M (24)$2,650,000A2A3FA$2,650,000
19
Rogers, Jakec2016397293.0402 / 31 yr/$1.7M (24)$1,700,000A2A3FA$1,700,000
20
Urshela, Gioss2008COL326.1270 / 3Rep 11 yr/$1.5M (24)$1,500,000$1,500,000
21
Mize, Caseyrhp-s201811273.1113 / 3Bledsoe Agency1 yr/$840,000 (24)+25 cl opt$830,000$0.010A3FA$840,000opt
22
Foley, Jasonrhp2016USA282.0333 / 31 yr/$766,300 (24)$766,300A1A2A3FA$766,300
23
Greene, Rileycf201915231.1103 / 31 yr/$766,300 (24)$766,300A1A2A3$766,300
24
Ibáñez, Andy3b2015CUB311.1702 / 31 yr/$766,100 (24)$766,100A1A2A3A4$766,100
25
Vierling, Mattlf20185137272.0261 / 31 yr/$766,000 (24)$766,000A1A2A3FA$766,000
26
Torkelson, Spencer1b202011241.1372 / 31 yr/$765,700 (24)$765,700A1A2A3A4$765,700
27
McKinstry, Zach2b2016331,001292.0990 / 3Northwest Spts Mgt Gp1 yr/$764,400 (24)$764,400A1A2A3FA$764,400
28
Carpenter, Kerryof201919562261.0573 / 31 yr/$761,000 (24)$761,000A1A2A3$761,000
29
Vest, Willrhp201712365292.1002 / 31 yr/$760,700 (24)$760,700A1A2A3FA$760,700
30
Lange, Alexrhp-c2017130282.1123 / 31 yr/$760,600 (24)$760,600A1A2A3FA$760,600
31
Holton, Tylerlhp20189279271.0452 / 31 yr/$758,300 (24)$758,300A1A2A3$758,300
32
Olson, Reeserhp-s201813395240.1232 / 31 yr/$752,300 (24)$752,300$752,300
33
Meadows, Parkerof2018244240.0422 / 31 yr/$746,900 (24)$746,900$746,900
34
Wentz, Joeylhp20161s40260.1660 / 31 yr/$746,700 (24)$746,700$746,700
35
Faedo, Alexrhp2017118280.1691 / 41 yr/$746,600 (24)$746,600$746,600
36
Gipson-Long, Sawyer
rhp20196179260.0223 / 31 yr/$743,600 (24)$743,600$743,600
37
Adcock, Tyrhp20198246270.0382 / 31 yr (24)$108,929$108,929
38
Baddoo, Akilof20162s74252.1192 / 31 yr/$1.55M (24)$1,550,000A2A3A4FA$1,550,000
39
Brieske, Beaurhp201927802261.1663 / 31 yr (24)$180,900A1A2A3A4$180,900
40
Dingler, Dillonc2020238250.0003 / 31 yr (24)$60,300$60,300
41
Englert, Masonrhp20184119241.0003 / 31 yr (24)$180,900A1A2A3$180,900
42
Flores, Wilmer De Jesus
rhp2020USA230.0003 / 31 yr (24)$60,300$60,300
43
Kennedy, Buddy3b-dh20175142240.0961 / 31 yr (24)$120,600$120,600
44
Kreidler, Ryanss20194112260.0512 / 31 yr (24)$120,600$120,600
45
Manning, Mattrhp-s201619262.0983 / 3Boras Corp.1 yr (24)$243,989A1A2A3FA$243,989
46
Montero, Keiderrhp2016VEN230.0003 / 31 yr (24)$60,300$60,300
47
Pérez, Wenceel2b2016DOM240.0002 / 31 yr (24)$120,600$120,600
48
White, Brendanrhp201926772250.1112 / 31 yr (24)$120,600$120,600
49
Diaz, Miguelclaimed by Houston 4/4/24$29,167$29,167
50
Rodriguez, EduardoCBT adjustment for 2024 opt-out($933,333)($0.933)($0.933)
51
0- to 3-year bonus pool
$1,666,667$1.667$1.667$1.667$1.667
52
Estimated Player Benefits
$17,000,000$17.500$18.000$18.500$19.000
53
2024202520262027202820242025202620272028
54
Projected 26-man Opening Day Payroll
$97,684,833$39.593$28.333$28.333$5.333
55
Projected 40-man Year-End Payroll
$99,092,018$39.593$28.333$28.333$5.333
56
Projected 40-man CB Tax Payroll
$115,859,102$58.341$46.841$48.274$25.441
57
Competitive Balance Tax Threshold
$237,000,000$241.000$244.000$244.000$244.000
58
Amount under threshold$121,140,898$182.659$197.159$195.726$218.559
59
60
Tigers CBT History
61
2018-23: The Tigers' CBT payroll has not exceeded the threshold for MLB's competitive balance tax.
62
2017: $3,661,484 tax on payroll of $207,204,947 with $195M threshold and a 30 percent rate as a second-time payor.
63
2016: $4,032,747 tax on payroll of $212,044,266 with $189M threshold and a 17.5 percent rate as a first-time payor.
64
2008: $1.3M tax on payroll of $160.8M with a threshold of $155M and a tax rate of 22 percent.
65
66
Notes on Competitive Balance Tax
67
* Projected payroll for purposes of the Competitive Balance Tax under Article XXIII of MLB collective bargaining agreement. Estimated figures in italics.
68
* 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.
69
* 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.
70
* 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.
71
* 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.
72
* 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.
73
* 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.
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100