ABCDEFGHIJKLMNOPQRSTUVWXYZAAABACADAEAFAGAHAIAJAKALAMANAOAPAQARASATAUAVAWAXAYAZBABBBCBDBEBFBGBHBIBJBKBLBMBNBOBPBQBRBSBTBUBVBWBXBYBZCACBCCCDCECFCGCHCICJCKCLCMCNCOCPCQCRCSCTCUCV
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TORONTO
Projected 40-man Year-End Labor Relations PayrollsProjected 40-man Competitive Balance Payrolls
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2025202620272028202920252026202720282029
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BLUE JAYS$247,253,380$175.625$132.277$114.578$81.320$270,565,354$192.885$130.760$122.010$97.396
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Projected 2025 CB tax:$7,060,913
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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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Guerrero Jr., Vladimir
1b2015DOM265.1573 / 3PRIME1 y/$28.5M (25) 14 y/$500M (26-39)$28,500,000$40.214$40.214$39.214$38.214$28,500,000$35.714$35.714$35.714$35.714
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Springer, Georgerf20111113510.1663 / 3Excel6 y/$150M (21-26)$24,166,667$24.167FAFA$25,000,000$25.000
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Gausman, Kevinrhp-s2012143410.1510 / 3Tidal Sports5 y/$110M (22-26)$23,000,000$23.000FA$22,000,000$22.000
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Bassitt, Chrisrhp-s201116501368.1300 / 3Meister Sports3 y/$63M (23-25)$22,000,000FAFA$21,000,000
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Berríos, José O.rhp-s20121s32318.0441 / 3Wasserman7 y/$131M (22-28)$19,000,000$19.000$24.000$24.000FA$18,714,286$18.714$18.714$18.714
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Bichette, Boss2016266275.0633 / 3Vayner Sports3 y/$33.6M (23-25)$17,583,333FA$11,200,000
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Scherzer, Maxrhp-s20061114016.0792 / 3Boras Corp.1 y/$15.5M (25)$15,500,000FA$15,500,000
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Giménez, Andrés2b2015VEN264.1062 / 3Klutch Spts7 y/$106.5 (23-29)+30 cl opt$10,571,429$15.571$23.571$23.571$23.571$15,214,286$15.214$15.214$15.214$15.214
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Green, Chadrhp201311336348.0501 / 3Frontline2 y/$8.5M (23-24)+opts$10,500,000FA$10,500,000
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Santander, Anthony *
rf2011VEN306.1621 / 3Beverly Hills SC5 y/$92.5M (25-29)+30 cl opt *$10,471,465$11.806$11.500$9.468$7.210$13,701,296$13.701$13.701$13.701$13.701
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Varsho, Daultonlf20172s68274.1282 / 3ISE1 y/$8.2M (25)$8,200,000A4FA$8,200,000
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Hoffman, Jeffrhp-s201419326.0840 / 3CAA3 y/$33M (25-27)$7,666,667$12.667$12.667$11,000,000$11.000$11.000
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García, Yimirhp2009DOM349.1490 / 3Nova Sports2 y/$15M (25-26)$7,500,000$7.500FA$7,500,000$7.500
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Rodriguez, Yarielrhp-s2024JPN280.1703 / 3WME5 yr/$32M (24-28)$7,000,000$7.000$8.000$6.000$6,400,000$6.400$6.400$6.400
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Straw, Mylescf201512349304.1252 / 3Frontline5 y/$25M (22-26)+27-28 cl opts$6,000,000$7.000$1.750$7,375,000$7.375opt
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Kirk, Alejandroc2016MEX264.0473 / 3Vayner Sports1 y/$4.6M (25) 5 y/$58M (26-30)$4,600,000$8.700$12.325$12.325$12.325$4,600,000$11.600$11.600$11.600$11.600
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Swanson, Erikrhp20148246315.0590 / 3Meister Sports1 y/$3M (25)$3,000,000FA$3,000,000
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Manoah, Alekrhp-s2019111273.0632 / 3Ballengee1 y/$2.2M (25)$2,200,000A2A3FA$2,200,000
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Clement, Erniess20174132292.1680 / 3Grand Central1 y/$1.97M (25)$1,970,000A2A3A4$1,970,000
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Sandlin, Nickrhp2018267283.1573 / 31 y/$1.63M (25)$1,630,000A3A4FA$1,630,000
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Burr, Ryanrhp20155136312.1090 / 31 y/$786,000 (25)$786,000A1A2A3FA$786,000
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Heineman, Tylerc20128249342.0660 / 3Beverly Hills SC1 y/$780,300 (25)$780,300A1A2A3FA$780,300
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Francis, Bowdenrhp20177204291.0970 / 3Full Circle Sports1 y/$781,500 (25)$781,500A1A2A3FA$781,500
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Schneider, Davisinf201728849261.0593 / 3WME1 y/$780,000 (25)$681,399A1A2A3FA$681,399
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Lukes, Nathanof20157USA300.1451 / 31 y/$766,800 (25)$766,800$766,800
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Little, Brendonlhp2017127280.1351 / 3Wasserman1 y/$771,800 (25)$771,800$771,800
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Wagner, Will2b202118538260.0493 / 31 y/$763,000 (25)$237,289$237,289
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Bastardo, Angelrhp2018VEN230.0003 / 31 y/$760,000 (25)$760,000$760,000
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Roden, Alanof2022398250.0003 / 31 y/$760,000 (25)$681,342$681,342
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Barger, Addisonss-3b20186176250.1031 / 3$710,533$710,533
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Bloss, Jakerhp2023399240.0392 / 3$123,900$123,900
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Clase, Jonatanof2018DOM230.0521 / 3$623,204$623,204
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Fisher, Braydonrhp20184134240.0003 / 3$592,473$592,473
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Fluharty, Masonlhp20225158230.0003 / 3$747,742$747,742
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Jimenez, Leoss2017PAN240.0900 / 3$186,000$186,000
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Lauer, Ericlhp-s2016125304.1110 / 3CAA$1,797,849$1,797,849
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Loperfido, Joey1b-of20217208260.1312 / 3$123,900$123,900
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Lucas, Eastonlhp201914411280.0472 / 3$202,867$202,867
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Macko, Adamlhp20197216240.0002 / 3$123,900$123,900
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Martinez, Orelvisss2018DOM230.0121 / 3$186,000$186,000
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Robertson, Willof20194117270.0003 / 3$449,462$449,462
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Schultz, Paxtonrhp201914433270.0003 / 3$189,324$189,324
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Turnbull, Spencerrhp-s20151s34326.0202 / 3Boras Corp.1 y/$1,265,306 (25) $1,000,000FA$1,000,000
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Sánchez, Alioutrighted 6/4/25$45,538$45,538
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Stefanic, Michaeloutrighted 6/7/25$125,000$125,000
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Ureña, Joséoutrighted 6/2/25$225,806$225,806
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Walker, Joshtraded to Toronto 5/29/25$105,376$105,376
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Tate, Dillonoutrighted 5/12/25$205,914$205,914
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Berroa, Stewardtraded to LA Dodgers 5/12/25$36,956$36,956
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Lawrence, Caseyoutrighted 5/2/25$21,505$21,505
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Barnes, Jacoboutrighted 4/22/25$203,226$203,226
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Lovelady, Richardoutrighted 4/4/25$1,000,000$1,000,000
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Robertson, Nicktraded to Houston 4/1/25$3,331$3,331
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Pop, Zachreleased 4/2/25$900,000$900,000
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Nance, Tommyoutrighted 3/29/25$12,581$12,581
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Straw, Mylesfrom Cleveland, 1/17/25 trade($1,000,000)($1.000)($1.750)($1,000,000)($1.000)($1.750)
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Giménez, Andrésassignment bonus, 12/10/24 trade$1,000,000$1,000,000
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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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26-man Opening Day Payroll
$241,808,961
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Projected 40-man Year-End Payroll$247,253,380$175.625
$132.277
$114.578$81.320
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Projected 40-man CB Tax Payroll$270,565,354$192.885$130.760$122.010$97.396
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Compteitive 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
($29,565,354)$51.115$116.240$119.240$156.604
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Projected CB Tax (first-time payor in 2025)
Rates 20% / 32% / 62.5% / 80%$7,060,913
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Blue Jays CBT History
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2024: The Blue Jays payroll of $233,920,561 did not exceed the threshold for MLB's competitive balance tax.
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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 Toronto Deferral Estimates
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* Anthony SantanderLabor Relations present value: $50,279,446 (9.00% discount rate). Competitive Balance Tax present value: $68,506,481 (3.70% discount rate)
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Notes on Salaries
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Figures for 0- to 3-year players in majors are estimated at an average of $772,000, $12,000 above the Major League minimum salary.
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Figures for 0- to 3-year players in minors are estimated at an average of $186,000, the minimum minor-league salary for a player with 1 year of Major League service.
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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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