ABCDEFGHIJKLMNOPQRSTUVWXYZAAABACADAEAFAGAHAIAJAKALAMANAOAPAQARASATAUAVAWAXAYAZBABBBCBDBEBFBGBHBIBJBKBLBMBNBOBPBQBRBSBTBUBVBWBXBYBZCACBCCCDCECFCGCHCICJCKCLCMCNCOCPCQCRCSCTCUCV
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WASHINGTON26-man OD payroll40-man CB Tax payrollTax Space
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2023$101,190,153 (22nd)$125,964,867 ( 24th)$107,035,133
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NATIONALS2022$135,427,318 (16th)$161,054,797 ( 17th)$68,945,203
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2021$183,122,247 ( 6th)$174,582,117 ( 11th)$35,417,883Estimates in italics
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PlayerPos.YearCountry /AgeMLSOpts Left 1/23AgentLength / Total Value26-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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Strasburg, Stephenrhp-s20091134.34612.1182 / 3Boras Corp.7 yr/$245M (20-26)$32,500,286$32.500$32.500$32.500FA$33,400,000$33.400$33.400$33.400
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Corbin, Patricklhp-s200928033.34710.1052 / 3ISE6 yr/$140M (19-24)$24,416,667$35.417FA$22,500,000$22.500
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Williams, Trevorrhp-s201324431.0676.0273 / 3Boggs & Assoc.2 yr/$13M (23-24)$6,000,000$7.000$6,500,000$6.500
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Candelario, Jeimer3b2011DOM29.2195.0380 / 3Paul Kinzer1 yr/$5M (23)$5,000,000FA$5,000,000
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Finnegan, Kylerhp-c2013619131.3003.0003 / 3Warner Cos.1 yr/$2.325M (23)$2,325,000A2A3FA$2,325,000
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Robles, Victorcf2013DOM26.0434.0331 / 3Republik Spts1 yr/$2.325M (23)+24 cl opt$2,325,000optFA$2,325,000opt
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Dickerson, Coreylf2010826034.0409.1013 / 3Excel1 yr/$2.25M (23)$2,250,000FA$2,250,000
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Edwards, Carlrhp2011481,46431.3025.1690 / 3Ballengee1 yr/$2.25M (23)$2,250,000FA$2,250,000
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Thomas, Lanerf2014514427.3123.0141 / 31 yr/$2.2M (23)$2,200,000A2A3FA$2,200,000
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Kuhl, Chadrhp-s2013926930.2946.0792 / 3ACES1 yr/$2M (23)$2,000,000FA$2,000,000
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Smith, Dominic1b201311128.0164.0811 / 3Roc Nation1 yr/$2M (23)$2,000,000A4FA$2,000,000
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Rainey, Tannerrhp201527130.1883.1270 / 31 yr/$1.5M (23)$1,500,000A3A4FA$1,500,000
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Ruiz, Keibertc2014VEN24.3461.0640 / 3Octagon8 yr/$50M (23-30)+31-32 opts$1,375,000$6.375$5.375$5.375$5.375$6,250,000$6.250$6.250$6.250$6.250
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Chavis, Michael3b201412627.3243.0891 / 3CAA1 yr/$1M (23)$1,000,000A2A3FA$1,000,000
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Ramírez, Erasmorhp2007NIC33.0607.1690 / 3ISE1 yr/$1M (23)$1,000,000FA$1,000,000
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Vargas, Ildemaro2b2008VEN31.3503.0070 / 31 yr/$975,000 (23)$975,000A2A3FA$975,000
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Arano, Victorrhp2013MEX28.1443.0222 / 31 yr/$925,000 (23)$925,000A3FA$925,000
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Harvey, Hunterrhp201312228.2043.0471 / 31 yr/$870,000 (23)$870,000A2A3FA$870,000
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Banda, Anthonylhp20121033529.3262.1370 / 31 yr/$850,000 (23)$850,000A1A2A3FA$850,000
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Kieboom, Carterss201612825.3012.0861 / 3ACES1 yr/$733,400 (23)$733,400A1A2A3FA$733,400
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García, Luis2b2016DOM23.0461.1641 / 3Topline Spts1 yr/$738,600 (23)$738,600A1A2A3A4$738,600
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Gray, Josiahrhp-s201827225.1921.0753 / 31 yr/$730,000 (23)$730,000A1A2A3$730,000
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Adams, Rileyc201739927.0051.0501 / 31 yr/$728,800 (23)$728,800A1A2A3$728,800
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Thompson, Masonrhp201638525.1311.0461 / 31 yr/$724,400 (23)$724,400A1A2A3$724,400
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Gore, MacKenzielhp-s20171324.1271.0003 / 31 yr/$723,300 (23)$723,300A1A2A3$723,300
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Abrams, CJss20191622.2710.1302 / 31 yr/$724,200 (23)$724,200$724,200
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Call, Alexcf201638628.2770.0753 / 31 yr/$721,800 (23)$721,800$721,800
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Meneses, Joeydh-1b2011MEX31.0560.0653 / 31 yr/$723,300 (23)$723,300$723,300
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Cavalli, Caderhp202012224.3210.0413 / 31 yr/$720,200 (23)$720,200$720,200
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Pineda, Israelc2016VEN23.0890.0273 / 31 yr/$720,200 (23)$720,200$720,200
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Harris, Hobierhp20153193330.0080.0003 / 31 yr/$720,000 (23)$720,000$720,000
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Ward, Thaddeusrhp2018516026.1660.0003 / 31 yr/$720,000 (23)$720,000$720,000
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Abbott, Coryrhp201726727.2840.0841 / 31 yr (23)
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Adon, Joanrhp2016DOM24.3230.0681 / 31 yr (23)
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Alu, Jakeinf20192472326.0860.0003 / 31 yr (23)
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Cronin, Mattlhp2019412325.2840.0003 / 31 yr (23)
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De La Rosa, Jeremycf2018DOM21.1660.0003 / 31 yr (23)
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Downs, Jeterss20171s3224.3390.0242 / 31 yr (23)
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Espino, Paolorhp20061031136.1722.0752 / 31 yr (23)A1A2A3FA
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Ferrer, Joselhp2017VEN24.1220.0003 / 31 yr (23)
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Garrett, Stoneof2014822726.2210.0503 / 31 yr (23)
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Irvin, Jakerhp2018413126.1330.0003 / 31 yr (23)
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Rutledge, Jacksonrhp201911724.0910.0003 / 31 yr (23)
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Weems, Jordanrhp2011311130.2361.1081 / 31 yr (23)A1A2A3
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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$125,964,867$89.567$61.067$61.567$28.667
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CB Tax Threshold$233,000,000$237.000$241.000$244.000$244.000
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Amount under threshold
$107,035,133
$147.433$179.933$182.433$215.333
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Projected 26-man Opening Day payroll
$101,190,153$81.292$37.875$37.875$5.375
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 * - a: Deferrals in Strasburg's contract reduce his salary for AAV purposes by an undisclosed amount.
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 * - b: Deferrals in Corbin's contract reduce his salary for AAV purposes by an undisclosed amount.
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Nationals CBT History
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The Nationals CBT payroll has not exceeded the threhold for MLB's competitive balance tax since 2018.
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2018: $2,386,097 tax on payroll of $204,953,656 with $197M threshold and 30 percent rate as a second-time payor.
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2017: $1,448,190 tax on payroll of $202,240,951 with $195M threshold and 20 percent rate as a first-time payor.
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Before 2017, the Nationals 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 $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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