ABCDEFGHIJKLMNOPQRSTUVWXYZAAABACADAEAFAGAHAIAJAKALAMANAOAPAQARASATAUAVAWAXAYAZBABBBCBDBEBFBGBHBIBJBKBLBMBNBOBPBQBRBSBTBUBVBWBXBYBZCACBCCCDCECFCGCHCICJCKCLCMCNCOCPCQCRCSCTCUCV
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SAN FRANCISCO
Projected 40-man Year-End Labor Relations PayrollsProjected 40-man Competitive Balance Payrolls
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2025202620272028202920252026202720282029
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GIANTS$175,628,524$122.310$115.060$100.810$76.810$214,736,151$143.542$119.167$108.667$91.167
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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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Chapman, Matt3b2014125327.1093 / 3Boras Corp.6 y/$151M (25-30)$25,166,667$25.167$25.167$25.167$25.167$25,166,667$25.167$25.167$25.167$25.167
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Ray, Robbielhp-s2010123563310.0071 / 3VC Sports5 y/$115M (22-26)$25,000,000$25.000FA$23,000,000$23.000
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Lee, Jung Hoocf2023KOR261.0003 / 3Boras Corp.6 y/$113M (24-29)$17,250,000$23.250$23.250$20.500$20.500$18,833,333$18.833$18.833$18.833$18.833
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Verlander, Justinrhp-s2004124219.0022 / 3ISE1 y/$15M (25)$15,000,000FA$15,000,000
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Adames, Willyss2012DOM296.1051 / 3CAA7 y/$182M (25-31)$13,142,857$13.143$31.143$31.143$31.143$26,000,000$26.000$26.000$26.000$26.000
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Hicks, Jordanrhp-s20153s105287.0003 / 3Ballengee4 y/$44M (24-27)$12,500,000$12.500$12.500FA$11,000,000$11.000$11.000
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Webb, Loganrhp-s20144118285.0442 / 3ACES5 y/$90M (24-28)$12,000,000$23.000$23.000$24.000$18,000,000$18.000$18.000$18.000
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Yastrzemski, Mikecf201314429345.1283 / 3Jack Toffey1 y/$9.25M (25)$9,250,000FA$9,250,000
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Rogers, Tylerrhp201310312345.0343 / 3Frontline1 y/$5.25M (25)$5,250,000FA$5,250,000
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Wade Jr., LaMonte1b20159260315.0350 / 3Ballengee1 y/$5M (25)$5,000,000FA$5,000,000
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Doval, Camilorhp-c2015DOM273.0712 / 31 y/$4.525M (25)$4,525,000A2A3FA$4,525,000
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Murphy, Tomc20123105347.0920 / 3Ballengee2 y/$8.25M (24-25)+26 cl opt$4,000,000$0.250$4,125,000opt
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Flores, Wilmer2b-3b2007VEN3311.0030 / 3Rimas Spts3 y/$16.5M (23-25)$3,500,000$5,500,000
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Huff, Samc20167219271.1560 / 3ALIGND SptsA1A2A3A4
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Bailey, Patrickc2020113261.1363 / 3
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Walker, Ryanrhp201831916291.1363 / 3Ballplayers AgyA1A2A3
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Ramos, Heliotof2017119251.1030 / 3Munger EnglishA1A2A3
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Schmitt, Casey3b2020249261.0351 / 3A1A2A3
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Wisely, Brettss201915458261.0351 / 3A1A2A3
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Matos, Luisof2018VEN231.0141 / 3A1A2A3
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Fitzgerald, Tyler2b-ss20194116271.0002 / 3ApexA1A2A3
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Miller, Eriklhp20194120271.0003 / 3A1A2A3
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Villar, David3b201811316280.1620 / 3CAA
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Rodríguez, Randyrhp2017DOM250.1480 / 3
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Encarnación, Jerarrf2015DOM270.1120 / 3
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Roupp, Landenrhp202112356260.0852 / 3
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Birdsong, Haydenrhp20226196230.0833 / 3
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Bivens, Spencerrhp2022USA310.0772 / 3
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Basabe, Osleivisss2017VEN240.0501 / 3
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Black, Masonrhp2021385250.0482 / 3
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McCray, Grantcf2019387240.0473 / 3
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Beck, Tristanrhp20184112291.1292 / 3A1A2A3
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Hjelle, Seanrhp2018224281.0721 / 3
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Winn, Keatonrhp20185136271.0532 / 3A1A2A3
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Harrison, Kylelhp2020385231.0413 / 3A1A2A3
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Luciano, Marcoss2018DOM230.0921 / 3
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Meckler, Wadess-of20228256250.0241 / 3
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McDonald, Trevorrhp201911326240.0012 / 3
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Ragsdale, Carsonrhp20204116270.0003 / 3
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Seymour, Carsonrhp20216172260.0003 / 3
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Rogers, TaylorCBT credit for 2023-24($1,000,000)
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Rogers, Taylorto Cincinnati, 1/29/25 trade$6,000,000$6,000,000
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Soler, JorgeCBT true-up, 7/29/24 trade to Atlanta$1,875,484$1.875
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Pre-arbitration players13$10,036,000$10,036,000
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Injured list replacements
7$5,404,000$5,404,000
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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$167,620,524
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Projected 40-man Year-End Payroll
$175,628,524$122.310$115.060$100.810$76.810
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Projected 40-man CB Tax Payroll
$214,736,151$143.542$119.167$108.667$91.167
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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
$26,263,849$100.458$127.833$130.833$162.833
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Projected CB Tax (second-time payor in 2025)
Rates 30% / 42% / 75% / 90%$0
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Giants CBT History
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2024: $2,421,788 tax on CBT payroll of $249,108,939 with $237M threshold and 20 percent rate as a first-time payor.
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For 2018-24, the Giants' CBT payroll did not exceeded the threshold for MLB's competitive balance tax.
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2017: $4,133,193 tax on payroll of $203,266,385 with $195M threshold and 50 percent rate as a third-time payor.
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2016: $3,394,645 tax on payroll of $200,315,484 with $189M threshold and 30 percent rate as a second-time payor.
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2015: $1,333,416 tax on payroll of $196,619,525 (17.5 percent rate, $189M threshold, $7,619,525 overage).
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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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