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2025
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CHICAGO CUBS PLAYER PAYROLL▼
| Estimated 2025 Payroll: | $207M | Legend: | FREE AGENT | Club Option | Player Option | Mutual Option | Vesting Option | |
|---|---|---|---|---|---|---|---|---|
| Estimated Final 2024 Payroll: | $228M | Estimated Value|Money Owed to Team | ||||||
Players With Guaranteed Salaries▼
| Player | Age | Service Time | Contract | Info | AAV | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 | 2031 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dansby Swanson | 32.2 | 8.047 | 7 yr, $177M (2023-29) | $25,285,714 | $28,000,000 | $28,000,000 | $28,000,000 | $27,000,000 | $26,000,000 | FREE AGENT | ||
| Ian Happ | 31.7 | 7.036 | 3 yr, $61M (2024-26) | $20,333,333 | $21,000,000 | $19,000,000 | FREE AGENT | |||||
| Seiya Suzuki | 31.7 | 3.000 | 5 yr, $85M (2022-26) | $17,000,000 | $19,000,000 | $19,000,000 | FREE AGENT | |||||
| Jameson Taillon | 34.4 | 8.110 | 4 yr, $68M (2023-26) | $17,000,000 | $18,000,000 | $18,000,000 | FREE AGENT | |||||
| Matthew Boyd | 35.2 | 8.057 | 2 yr, $29M (2025-26), 2027 mutual option | $14,500,000 | $10,000,000 | $17,000,000 | $15,000,000 | |||||
| Shota Imanaga | 32.6 | 1.000 | 4 yr, $53.25M (2024-27); base deal maxes out at $80M (team decides to exercise club option for more $ before player option choice) | $13,750,000 | $13,750,000 | $15,000,000 | $15,000,000 | $17,000,000 | ||||
| Nico Hoerner | 28.9 | 5.014 | 3 yr, $35M (2024-26) | $11,666,667 | $11,500,000 | $12,000,000 | FREE AGENT | |||||
| Taylor Rogers | 35.3 | 8.145 | 3 yr, $33M (2023-25) | $12,000,000 | $12,000,000 | FREE AGENT | ||||||
| Andrew Kittredge | 36.1 | 6.070 | 1 yr, $10M (2025), 2026 club option | $10,000,000 | $9,000,000 | $9,000,000 | FREE AGENT | |||||
| Michael Soroka | 28.7 | 6.009 | 1 yr, $9M (2025) | $9,000,000 | $9,000,000 | FREE AGENT | ||||||
| Justin Turner | 41.4 | 14.045 | 1 yr, $6M (2025) | $6,000,000 | $4,000,000 | $10,000,000 | ||||||
| Carson Kelly | 31.8 | 6.161 | 2 yr, $11.5M (2025-26), 2027 mutual option | $5,750,000 | $5,000,000 | $5,000,000 | $7,500,000 | |||||
| Colin Rea | 35.8 | 5.057 | 1 yr, $4.25M (2025) | $5,000,000 | $4,250,000 | |||||||
| Ryan Brasier | 38.6 | 7.094 | 2 yr, $9M (2024-25) | $4,500,000 | $4,500,000 | FREE AGENT | ||||||
| Caleb Thielbar | 39.2 | 6.131 | 1 yr, $2.75M (2025) | $2,750,000 | $2,750,000 | FREE AGENT | ||||||
| Brad Keller | 30.7 | 6.062 | 1 yr, $1.5M (2025) | $1,500,000 | $1,500,000 | FREE AGENT | ||||||
| Drew Pomeranz | 37.4 | 11.021 | 1 yr, $1M (2025) | $1,000,000 | $1,000,000 | FREE AGENT | ||||||
| Carlos Santana | 40.0 | 14.115 | 1 yr, $114.409k (2025); league minimum, prorated | $114,409 | $114,409 | FREE AGENT |
| Player | Age | Service Time | Contract | Info | AAV | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 | 2031 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dansby Swanson | 32.2 | 8.047 | 7 yr, $177M (2023-29) | $25,285,714 | $28,000,000 | $28,000,000 | $28,000,000 | $27,000,000 | $26,000,000 | FREE AGENT | ||
| Ian Happ | 31.7 | 7.036 | 3 yr, $61M (2024-26) | $20,333,333 | $21,000,000 | $19,000,000 | FREE AGENT | |||||
| Seiya Suzuki | 31.7 | 3.000 | 5 yr, $85M (2022-26) | $17,000,000 | $19,000,000 | $19,000,000 | FREE AGENT | |||||
| Jameson Taillon | 34.4 | 8.110 | 4 yr, $68M (2023-26) | $17,000,000 | $18,000,000 | $18,000,000 | FREE AGENT | |||||
| Matthew Boyd | 35.2 | 8.057 | 2 yr, $29M (2025-26), 2027 mutual option | $14,500,000 | $10,000,000 | $17,000,000 | $15,000,000 | |||||
| Shota Imanaga | 32.6 | 1.000 | 4 yr, $53.25M (2024-27); base deal maxes out at $80M (team decides to exercise club option for more $ before player option choice) | $13,750,000 | $13,750,000 | $15,000,000 | $15,000,000 | $17,000,000 | ||||
| Nico Hoerner | 28.9 | 5.014 | 3 yr, $35M (2024-26) | $11,666,667 | $11,500,000 | $12,000,000 | FREE AGENT | |||||
| Taylor Rogers | 35.3 | 8.145 | 3 yr, $33M (2023-25) | $12,000,000 | $12,000,000 | FREE AGENT | ||||||
| Andrew Kittredge | 36.1 | 6.070 | 1 yr, $10M (2025), 2026 club option | $10,000,000 | $9,000,000 | $9,000,000 | FREE AGENT | |||||
| Michael Soroka | 28.7 | 6.009 | 1 yr, $9M (2025) | $9,000,000 | $9,000,000 | FREE AGENT | ||||||
| Justin Turner | 41.4 | 14.045 | 1 yr, $6M (2025) | $6,000,000 | $4,000,000 | $10,000,000 | ||||||
| Carson Kelly | 31.8 | 6.161 | 2 yr, $11.5M (2025-26), 2027 mutual option | $5,750,000 | $5,000,000 | $5,000,000 | $7,500,000 | |||||
| Colin Rea | 35.8 | 5.057 | 1 yr, $4.25M (2025) | $5,000,000 | $4,250,000 | |||||||
| Ryan Brasier | 38.6 | 7.094 | 2 yr, $9M (2024-25) | $4,500,000 | $4,500,000 | FREE AGENT | ||||||
| Caleb Thielbar | 39.2 | 6.131 | 1 yr, $2.75M (2025) | $2,750,000 | $2,750,000 | FREE AGENT | ||||||
| Brad Keller | 30.7 | 6.062 | 1 yr, $1.5M (2025) | $1,500,000 | $1,500,000 | FREE AGENT | ||||||
| Drew Pomeranz | 37.4 | 11.021 | 1 yr, $1M (2025) | $1,000,000 | $1,000,000 | FREE AGENT | ||||||
| Carlos Santana | 40.0 | 14.115 | 1 yr, $114.409k (2025); league minimum, prorated | $114,409 | $114,409 | FREE AGENT |
Players Eligible For Arbitration▼
| Player | Age | Service Time | Contract | Info | AAV | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 | 2031 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Kyle Tucker | 29.2 | 5.079 | 1 yr, $16.5M (2025) | $16,500,000 | FREE AGENT | |||||||
| Aaron Civale | 30.8 | 5.058 | 1 yr, $8M (2025) | $8,000,000 | FREE AGENT | |||||||
| Willi Castro | 29.0 | 5.017 | 1 yr, $6.4M (2025) | $6,400,000 | FREE AGENT | |||||||
| Reese McGuire | 31.1 | 4.155 | 1 yr, $0k (2025) | TBD | ARB 3 | FREE AGENT | ||||||
| Justin Steele | 30.8 | 3.143 | 1 yr, $6.55M (2025) | $6,550,000 | ARB 3 | ARB 4 | FREE AGENT | |||||
| Eli Morgan | 29.9 | 3.091 | 1 yr, $950k (2025) | $950,000 | ARB 2 | ARB 3 | FREE AGENT |
| Player | Age | Service Time | Contract | Info | AAV | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 | 2031 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Kyle Tucker | 29.2 | 5.079 | 1 yr, $16.5M (2025) | $16,500,000 | FREE AGENT | |||||||
| Aaron Civale | 30.8 | 5.058 | 1 yr, $8M (2025) | $8,000,000 | FREE AGENT | |||||||
| Willi Castro | 29.0 | 5.017 | 1 yr, $6.4M (2025) | $6,400,000 | FREE AGENT | |||||||
| Reese McGuire | 31.1 | 4.155 | 1 yr, $0k (2025) | TBD | ARB 3 | FREE AGENT | ||||||
| Justin Steele | 30.8 | 3.143 | 1 yr, $6.55M (2025) | $6,550,000 | ARB 3 | ARB 4 | FREE AGENT | |||||
| Eli Morgan | 29.9 | 3.091 | 1 yr, $950k (2025) | $950,000 | ARB 2 | ARB 3 | FREE AGENT |
Notable Players Not Yet Eligible For Arbitration▼
| Player | Age | Service Time | Contract | Info | AAV | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 | 2031 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Javier Assad | 28.7 | 2.027 | 1 yr, $793.25k (2025) | $793,250 | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||||
| Miguel Amaya | 27.1 | 1.130 | 1 yr, $782.5k (2025) | $782,500 | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | |||
| Michael Busch | 28.4 | 1.045 | 1 yr, $780.5k (2025) | $780,500 | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | |||
| Pete Crow-Armstrong | 24.1 | 0.170 | 1 yr, $771k (2025) | $771,000 | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | ARB 4 | FREE AGENT | ||
| Daniel Palencia | 26.2 | 0.159 | 1 yr, $765k (2025) | $765,000 | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | ARB 4 | FREE AGENT | ||
| Matt Shaw | 24.4 | 1 yr, $760k (2025) | $760,000 | Pre-ARB | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | ARB 4 | |||
| Cade Horton | 24.7 | 1 yr, $760k (2025) | $760,000 | Pre-ARB | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | ARB 4 | |||
| Estimated salaries for other pre-arbitration players | $2,280,000 | |||||||||||
| Player | Age | Service Time | Contract | Info | AAV | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 | 2031 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Javier Assad | 28.7 | 2.027 | 1 yr, $793.25k (2025) | $793,250 | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | ||||
| Miguel Amaya | 27.1 | 1.130 | 1 yr, $782.5k (2025) | $782,500 | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | |||
| Michael Busch | 28.4 | 1.045 | 1 yr, $780.5k (2025) | $780,500 | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | FREE AGENT | |||
| Pete Crow-Armstrong | 24.1 | 0.170 | 1 yr, $771k (2025) | $771,000 | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | ARB 4 | FREE AGENT | ||
| Daniel Palencia | 26.2 | 0.159 | 1 yr, $765k (2025) | $765,000 | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | ARB 4 | FREE AGENT | ||
| Matt Shaw | 24.4 | 1 yr, $760k (2025) | $760,000 | Pre-ARB | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | ARB 4 | |||
| Cade Horton | 24.7 | 1 yr, $760k (2025) | $760,000 | Pre-ARB | Pre-ARB | ARB 1 | ARB 2 | ARB 3 | ARB 4 | |||
| Estimated salaries for other pre-arbitration players | $2,280,000 | |||||||||||
Players No Longer On 40-Man Roster or No Longer In Organization▼
| Player | Age | Service Time | Contract | Info | AAV | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 | 2031 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Ryan Pressly | 37.3 | 11.039 | 3 yr, $42M (2023-25) | $14,000,000 | $14,000,000 | |||||||
| Jon Berti | 36.2 | 5.168 | 1 yr, $2M (2025) | $2,000,000 | $2,000,000 | |||||||
| Nate Pearson | 29.7 | 4.005 | 1 yr, $1.35M (2025) | $1,350,000 | $1,350,000 | |||||||
| Chris Flexen | 31.8 | 4.099 | 1 yr, $1.226M (2025); $1.5M, prorated | $1,225,806 | $1,225,806 | |||||||
| Julian Merryweather | 34.5 | 4.109 | 1 yr, $1.225M (2025) | $1,225,000 | $1,225,000 | |||||||
| Keegan Thompson | 31.1 | 3.006 | 1 yr, $850k (2025) | $850,000 | $850,000 |
| Player | Age | Service Time | Contract | Info | AAV | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 | 2031 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Ryan Pressly | 37.3 | 11.039 | 3 yr, $42M (2023-25) | $14,000,000 | $14,000,000 | |||||||
| Jon Berti | 36.2 | 5.168 | 1 yr, $2M (2025) | $2,000,000 | $2,000,000 | |||||||
| Nate Pearson | 29.7 | 4.005 | 1 yr, $1.35M (2025) | $1,350,000 | $1,350,000 | |||||||
| Chris Flexen | 31.8 | 4.099 | 1 yr, $1.226M (2025); $1.5M, prorated | $1,225,806 | $1,225,806 | |||||||
| Julian Merryweather | 34.5 | 4.109 | 1 yr, $1.225M (2025) | $1,225,000 | $1,225,000 | |||||||
| Keegan Thompson | 31.1 | 3.006 | 1 yr, $850k (2025) | $850,000 | $850,000 |
Incentives▼
| Description | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 | 2031 |
|---|---|---|---|---|---|---|---|
| Incentives earned by Matthew Boyd | $500,000 | ||||||
| Incentives earned by Shota Imanaga | $250,000 | ||||||
| Incentives earned by Andrew Kittredge | $200,000 |
| Description | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 | 2031 |
|---|---|---|---|---|---|---|---|
| Incentives earned by Matthew Boyd | $500,000 | ||||||
| Incentives earned by Shota Imanaga | $250,000 | ||||||
| Incentives earned by Andrew Kittredge | $200,000 |
Other Payments▼
| Description | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 | 2031 |
|---|---|---|---|---|---|---|---|
| $ owed to NYY (Cody Bellinger trade) | $2,500,000 | $2,500,000 | |||||
| $ due for buyout of Drew Smyly | $2,500,000 | ||||||
| $ due for buyout of David Bote | $1,000,000 | ||||||
| $ owed from LAD (Ryan Brasier trade) | -$1,700,000 | ||||||
| $ owed from CIN (Taylor Rogers trade (prorated portion of $6M from Giants)) | -$1,935,484 | ||||||
| $ paid by Twins to Willi Castro | -$4,369,892 | ||||||
| $ owed from HOU (Ryan Pressly trade) | -$5,500,000 | ||||||
| $ paid by Nationals to Michael Soroka | -$6,096,774 | ||||||
| $ paid by Orioles to Andrew Kittredge | -$6,145,161 | ||||||
| $ paid by Brewers and White Sox to Aaron Civale | -$6,795,699 | ||||||
| $ paid by Reds to Taylor Rogers | -$8,129,032 | ||||||
| $ due for buyout of Justin Turner | $2,000,000 | ||||||
| $ due for potential buyout of Matthew Boyd | $2,000,000 | ||||||
| $ due for potential buyout of Carson Kelly | $1,500,000 | ||||||
| $ due for potential buyout of Colin Rea | $1,000,000 | ||||||
| $ due for potential buyout of Hunter Harvey | $1,000,000 | ||||||
| $ due for potential buyout of Caleb Thielbar | $500,000 | ||||||
| $ due for potential buyout of Phil Maton | $3,000,000 | ||||||
| $ due for potential buyout of Shelby Miller | $250,000 | ||||||
| Estimated Payroll | $207,385,423 | $223,503,209 | $110,916,667 | $99,916,667 | $95,166,667 | $79,166,667 | $54,166,667 |
| Description | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 | 2031 |
|---|---|---|---|---|---|---|---|
| $ owed to NYY (Cody Bellinger trade) | $2,500,000 | $2,500,000 | |||||
| $ due for buyout of Drew Smyly | $2,500,000 | ||||||
| $ due for buyout of David Bote | $1,000,000 | ||||||
| $ owed from LAD (Ryan Brasier trade) | -$1,700,000 | ||||||
| $ owed from CIN (Taylor Rogers trade (prorated portion of $6M from Giants)) | -$1,935,484 | ||||||
| $ paid by Twins to Willi Castro | -$4,369,892 | ||||||
| $ owed from HOU (Ryan Pressly trade) | -$5,500,000 | ||||||
| $ paid by Nationals to Michael Soroka | -$6,096,774 | ||||||
| $ paid by Orioles to Andrew Kittredge | -$6,145,161 | ||||||
| $ paid by Brewers and White Sox to Aaron Civale | -$6,795,699 | ||||||
| $ paid by Reds to Taylor Rogers | -$8,129,032 | ||||||
| $ due for buyout of Justin Turner | $2,000,000 | ||||||
| $ due for potential buyout of Matthew Boyd | $2,000,000 | ||||||
| $ due for potential buyout of Carson Kelly | $1,500,000 | ||||||
| $ due for potential buyout of Colin Rea | $1,000,000 | ||||||
| $ due for potential buyout of Hunter Harvey | $1,000,000 | ||||||
| $ due for potential buyout of Caleb Thielbar | $500,000 | ||||||
| $ due for potential buyout of Phil Maton | $3,000,000 | ||||||
| $ due for potential buyout of Shelby Miller | $250,000 | ||||||
| Estimated Payroll | $207,385,423 | $223,503,209 | $110,916,667 | $99,916,667 | $95,166,667 | $79,166,667 | $54,166,667 |
Totals for estimated payrolls include potential buyouts and earned buyout escalators — but not option total or earned option escalator — for pending options
Other Payments (Luxury Tax)▼
| Description | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 | 2031 |
|---|---|---|---|---|---|---|---|
| Andrew Kittredge AAV adjustment (credited for unpaid buyout, prorated to time with team) | -$317,204 | ||||||
| Colin Rea AAV adjustment (credited for unpaid buyout) | -$750,000 |
| Description | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 | 2031 |
|---|---|---|---|---|---|---|---|
| Andrew Kittredge AAV adjustment (credited for unpaid buyout, prorated to time with team) | -$317,204 | ||||||
| Colin Rea AAV adjustment (credited for unpaid buyout) | -$750,000 |
Luxury Tax Payroll Estimate▼
| Description | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 | 2031 |
|---|---|---|---|---|---|---|---|
| AAVs for players with guaranteed contracts (does not include players no longer on 40-man roster) | $177,150,123 | $200,254,616 | $106,701,757 | $98,201,757 | $98,201,757 | $72,916,043 | $42,022,141 |
| Salaries for players eligible for arbitration | $38,400,000 | $12,475,000 | |||||
| AAVs for players with guaranteed contracts no longer on the 40-man roster | $20,650,806 | $203,209 | |||||
| Earned incentives and escalators | $950,000 | ||||||
| Sum of Other Payments (does not include potential buyouts) | -$38,172,042 | $2,500,000 | |||||
| Sum of Other Payments (Luxury Tax Only) | -$1,067,204 | ||||||
| Estimated salaries for players not yet eligible for arbitration and other players with non-guaranteed contracts | $7,692,250 | ||||||
| Estimated salaries for 40-man roster players in minor leagues | $2,500,000 | $2,500,000 | $2,500,000 | $2,500,000 | $2,500,000 | $2,500,000 | $2,500,000 |
| Estimated player benefits to be paid | $17,500,000 | $18,000,000 | $18,500,000 | $19,000,000 | $19,500,000 | $20,000,000 | $20,500,000 |
| Payment into $50M pre-arbitration bonus pool | $1,666,667 | $1,666,667 | $1,666,667 | $1,666,667 | $1,666,667 | $1,666,667 | $1,666,667 |
| Estimated Luxury Tax Payroll | $228,337,804 | $236,532,288 | $129,368,424 | $121,368,424 | $121,868,424 | $97,082,710 | $66,688,808 |
| Description | 2025 | 2026 | 2027 | 2028 | 2029 | 2030 | 2031 |
|---|---|---|---|---|---|---|---|
| AAVs for players with guaranteed contracts (does not include players no longer on 40-man roster) | $177,150,123 | $200,254,616 | $106,701,757 | $98,201,757 | $98,201,757 | $72,916,043 | $42,022,141 |
| Salaries for players eligible for arbitration | $38,400,000 | $12,475,000 | |||||
| AAVs for players with guaranteed contracts no longer on the 40-man roster | $20,650,806 | $203,209 | |||||
| Earned incentives and escalators | $950,000 | ||||||
| Sum of Other Payments (does not include potential buyouts) | -$38,172,042 | $2,500,000 | |||||
| Sum of Other Payments (Luxury Tax Only) | -$1,067,204 | ||||||
| Estimated salaries for players not yet eligible for arbitration and other players with non-guaranteed contracts | $7,692,250 | ||||||
| Estimated salaries for 40-man roster players in minor leagues | $2,500,000 | $2,500,000 | $2,500,000 | $2,500,000 | $2,500,000 | $2,500,000 | $2,500,000 |
| Estimated player benefits to be paid | $17,500,000 | $18,000,000 | $18,500,000 | $19,000,000 | $19,500,000 | $20,000,000 | $20,500,000 |
| Payment into $50M pre-arbitration bonus pool | $1,666,667 | $1,666,667 | $1,666,667 | $1,666,667 | $1,666,667 | $1,666,667 | $1,666,667 |
| Estimated Luxury Tax Payroll | $228,337,804 | $236,532,288 | $129,368,424 | $121,368,424 | $121,868,424 | $97,082,710 | $66,688,808 |
Totals for estimated luxury tax payrolls include potential buyouts and earned buyout escalators — but not option total or earned option escalators — for pending options
LUXURY TAX EXPLANATION AND OTHER PAYROLL NOTES
- The luxury tax thresholds for 2025 are $241M, $261M, $281M, and $301M, with increasingly sharp penalties for surpassing each threshold. This is the first year with four luxury tax thresholds instead of three.
- The average annual value (AAV) of guaranteed contracts is included, not what the player is actually being paid that year. The AAV of contracts with deferrals is lower due to the payout structure and is based on the inflation rate stated in the contract, but unless the exact AAV as calculated by the league is publicly reported, the AAV is calculated as it would be without deferrals.
- Other payments, such as money to and from other teams, are included. Buyouts of contract options are included in the initial AAV. If a contract option is exercised, the team is credited the value of the buyout on their CBT calculation for the option year.
- Players no longer on the 40-man roster are included in all cases, regardless of whether they were optioned or released.
- Salaries for all players on the 40-man roster, even salaries earned while in the minor leagues, are included.
- Player benefits include health insurance, transportation, meal money, and other non-salary payments for all 40-man roster players.
- The "estimated salaries for players not yet eligible for arbitration" figure (which is included in luxury tax and "actual" payroll) presumes that, when factoring IL time, each team will need to pay for at least 34 player-seasons over the course of the regular season. This number is calculated by subtracting the number of guaranteed and arbitration-year contracts from 34 (the number of player-seasons) and then multiplying the number that remains (typically around 10-15) by the league minimum salary.
- The league minimum salary for 2025 is $760k.
- For a player acquired during the current season, the AAV factored into the luxury tax is based on the amount of time left in the current season at the time of acquisition.
