ABCDEFGHIJKLMNOPQRSTUVWXYZAAABACADAEAFAGAHAIAJAKALAMANAOAPAQARASATAUAVAWAXAYAZBABBBCBDBEBFBGBHBIBJBKBLBMBNBOBPBQBRBSBTBUBVBWBXBYBZCACBCCCDCECFCGCHCICJCKCLCMCNCOCPCQCRCSCTCUCV
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NEW YORK
Projected 40-man Year-End Labor Relations PayrollsProjected 40-man Competitive Balance Payrolls
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2025202620272028202920252026202720282029
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YANKEES$224,118,047$137.833$118.833$93.833$40.000$231,665,667$159.667$145.167$123.667$61.167
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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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Judge, Aaronrf-dh2013132338.0513 / 3PSI Spts9 yr/$360M (23-31)$40,000,000$40.000$40.000$40.000$40.000$40,000,000$40.000$40.000$40.000$40.000
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Cole, Gerritrhp-s2011113411.1113 / 3Boras Corp.9 yr/$324M (20-28)$36,000,000$36.000$36.000$36.000FA$36,000,000$36.000$36.000$36.000
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Stanton, Giancarlodh-rf20072763514.1183 / 3Wasserman13 yr/$325M (15-27)+28 opt$32,000,000$29.000$25.000opt$25,000,000$25.000$25.000opt
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Rodón, Carloslhp-s201413329.1683 / 3Boras Corp.6 yr/$162M (23-28)$27,833,333$27.833$27.833$27.833FA$27,000,000$27.000$27.000$27.000
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Stroman, Marcusrhp-s20121223410.0263 / 3Roc Nation2 yr/$37M (24-25)+26 opt$18,500,000opt$18,500,000opt
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LeMahieu, DJ3b20092793612.1280 / 3Wasserman6 yr/$90M (21-26)$15,000,000$15.000FA$15,000,000$15.000
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Cortes, Nestorlhp-s2013361,094305.0942 / 3WassermanA3$7,500,000FA$7,500,000
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Chisholm Jr., Jazzcf2015BHS274.0753 / 3Roc NationA2$5,950,000A3FA$5,950,000
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Grisham, Trentcf2015115285.0603 / 3ISE1 yr/$5M (25)$5,000,000FA$5,000,000
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Trevino, Josec20146186315.0631 / 3Paragon SptsA3$3,600,000FA$3,600,000
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Schmidt, Clarkerhp-s2017116293.1481 / 3ExcelA2$3,025,000A3A4FA$3,025,000
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Weaver, Lukerhp2014127317.1121 / 3Ballengee1 yr/$2M (24)+25 cl opt$2,500,000$2,500,000
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Leiter Jr., Markrhp201322661344.0310 / 3OctagonA2$2,350,000A3FA$2,350,000
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Brubaker, JTrhp20156187315.0002 / 31 yr/$1.82M (25)$1,820,000FA$1,820,000
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Effross, Scottrhp201515443312.1542 / 3WME BaseballA1$850,000A2A3FA$850,000
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Hamilton, Ianrhp201611326302.1261 / 3Northwest SptsA1A2A3FA
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Poteet, Codyrhp20154116302.0952 / 3Beverly Hills SCA1A2A3FA
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Cousins, Jakerhp201720613302.0910 / 3A1A2A3FA
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Gil, Luisrhp-s2015DOM272.0730 / 4A1A2A3FA
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Cabrera, Oswaldo2b-3b2015VEN262.0502 / 3Moye SptsA1A2A3FA
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Volpe, Anthonyss2019130242.0003 / 3WME BaseballA1A2A3FA
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Wells, Austinc2020128251.0313 / 3WME BaseballA1A2A3
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Peraza, Oswaldss2016VEN251.0140 / 4A1A2A3
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Domínguez, Jassonof2019DOM220.1302 / 3
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Rice, Benc-1b202112363260.0762 / 3
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Pereira, Eversoncf2017VEN240.0411 / 4
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Narvaez, Carlosc2015VEN260.0382 / 3
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Gómez, Yoendrysrhp2016VEN250.0290 / 4
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Warren, Willrhp20218243260.0162 / 3
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Beeter, Claytonrhp2020
2 cbb
66260.0112 / 3
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Vivas, Jorbit2b2017VEN240.0031 / 4
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Durbin, Caleb2b-ss202114427250.0003 / 3
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Rodriguez, Jesúsc2018VEN230.0003 / 3
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Hicks, Aaronreleased 5/26/23$10,785,714$10,000,000
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Stanton, GiancarloMiami pays $30M, 2026-28($10.000)($10.000)($10.000)($3,000,000)($3.000)($3.000)
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Pre-arbitration players11$8,800,000$8,800,000
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40-man players in minors
14$2,604,000$2,604,000
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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$221,514,047
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Projected 40-man Year-End Payroll$224,118,047$137.833$118.833$93.833$40.000
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Projected 40-man CB Tax Payroll$231,665,667$159.667$145.167$123.667$61.167
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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$9,334,333$84.333$101.833$104.833$192.833
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Projected Competitive Balance Tax (fourth-time payor in 2025)Rates 50% / 62% / 95% / 110%$0
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Yankees CBT History
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2024: Third-time payor.
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2023: $32,399,366 tax on CBT payroll of $296,332,629 with $233M threshold and rates of 30, 42, 75 and 90 percent as a second-time payor.
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2022: $9,681,903 tax on CBT payroll of $267,753,417 with $230M threshold and rates of 20 and 32 percent as a first-time payor.
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2021: The Yankees CBT payroll of $208,418,540 did not exceed the $210M threshold for MLB's competitive balance tax.
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2020: CBT payroll of $239,823,270. $208M threshold, 30 percent rate as second-time payor, surtax for amount over $228M. MLB suspended tax for 2020
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2019: $6,742,435 tax on CBT payroll of $234,570,109 with $206M threshold and 20 percent rate as a first-time payor.
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2018: The Yankees CBT payroll of $192,980,833 did not exceed the $197M threshold for MLB's competitive balance tax.
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2017: $15,719,318 tax on CBT payroll of $224,224,707 with $195M threshold and 50 percent rate, plus surtax, as a 15-time payor.
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2016: $27,396,653 tax on CBT payroll of $243,793,306 with $189M threshold and 50 percent rate as a 14-time payor.
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2015: $26,108,784 tax on CBT payroll of $241,217,569 with $189M threshold and 50 percent rate as 13-time payor.
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2014: $18,326,948 tax on CBT payroll of $225,653,896 wirh $189M threshold and 50 percent rate as a 12-time payor.
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Notes on Salaries
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Figures for 0- to 3-year players are based on a schedule of 186 calendar days, pro-rated for days on Major League roster and days on optional assignment.
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Estimated salaries: 0.000 MLS: $760,000 / $62,000. 0.001+ MLS: $760,000 / $123,900. 1+ MLS: $770,000 / $186,000. 2+ MLS: $780,000 / $248,000. 3+ MLS: $800,000 - $2M
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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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