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40-Man Roster & 60-Day IL Players Average Annual Value (AAV) Salaries (in $MM)
Player 2026 2027 2028 2029 2030 2031 2032 2033 2034   Contract Details
Garrett Crochet $28.00 $28.00 $28.00 $28.00 $28.00 $28.00 $15.00       6yr/$170M (2026-2031). *Player opt out after 2030. $2M Cy Young voting escalators, 2027-2031. $2M assignment bonus if traded. *2032 conditional option.
Ranger Suarez $26.00 $26.00 $26.00 $26.00 $26.00 option         5yr/$130M (26-30) + 2031 mutual option
Trevor Story $23.33 $23.33                 6yr/$140M (2022-27)
Sonny Gray $21.00 option                 1yr/$31M (2026) + 2027 mutual option w/ $10M buyout; acquired from STL with $20M on 11/25/25
Masataka Yoshida $18.00 $18.00               5yr/$90M (2023-27)
Willson Contreras $17.25 $17.25 $12.70               2yr/$42.5M remaining after 12/21/25 trade with STL; $8M paid by STL; 2028 team option
Roman Anthony $16.25 $16.25 $16.25 $16.25 $16.25 $16.25 $16.25 $16.25 $30.00   1yr/$760k (2025) prorated with service time in MLB; 8yr/$130M (2026-2033). Up to $100M in ROY, MVP, and All-Star escalators. 2034 $30M club option.
Aroldis Chapman $13.30 $12.70                 1yr/$13.3M (2026) + incentives/escaltors. 2027 $12.7M vesting/mutual option.
Brayan Bello $9.17 $9.17 $9.17 $9.17 $21.00           6yr/$55M (2024-29). 2030 $21M club option.
Patrick Sandoval $9.13                   2yr/$18.25M (2025-26)
Jarren Duran $7.70 arb arb               1yr/$7.7M (2026) + $75k in PA incentives
Kristian Campbell $7.50 $7.50 $7.50 $7.50 $7.50 $7.50 $7.50 $15.00 $21.00   8yr/$60M (2025-32). 2033 $19M club option. 2034 $21M club option.
Ceddanne Rafaela $6.25 $6.25 $6.25 $6.25 $6.25 $6.25 $16.00       8yr/$50M (2024-31). 2032 $16M club option.
Isiah Kiner-Falefa $6.00                   1yr/$6M (2026) + PA incentices
Garrett Whitlock $4.68 $7.25 $10.00               4yr/$18.75M (2023-26). 2027 & 2028 club options.
Tanner Houck $4.15 arb                 1yr/$4.151M (2026)
Kutter Crawford $2.75 arb arb 1yr/$2.75M (2026)
Triston Casas $1.61 arb arb               1yr/$1.61M (2026)
Romy González $1.60 arb arb               1yr/$1.60M (2026)
Johan Oviedo $1.55 arb                 1yr/$1.55M (2026)
Connor Wong $1.38 arb arb               1yr/$1.375M (2026) + $75k in PA incentives
Danny Coulombe $1.00                   1yr/$1.0M (2026) + $2M in incentives
Zack Kelly min arb arb arb              
Wilyer Abreu $0.81 arb arb arb             1yr/$810K (2026)
Andruw Monasterio min arb arb arb              
Justin Slaten min arb arb arb    
Greg Weissert min arb arb arb              
Jovani Moran min arb arb arb              
Carlos Narvaez $0.80 min arb arb arb           1yr/$800K (2026)
Nick Sogard min arb arb arb arb            
Nate Eaton min min arb arb arb            
Anthony Seigler min min min arb arb arb          
Mickey Gasper min min min arb arb arb          
Tsung-Che Cheng min min min arb arb arb          
Caleb Durbin $0.796 min min arb arb arb         1yr/$796K (2026)
Marcelo Mayer $0.7835 min min arb arb arb         1yr/$783.5K (2026)
Payton Tolle min min min arb arb arb          
Connelly Early min min min arb arb arb          
Jake Bennett $0.78 min min min arb arb arb       1yr/$780K (2026)
Tyler Uberstine $0.78 min min min arb arb arb       1yr/$780K (2026)
Tyler Samaniego $0.78 min min min arb arb arb       1yr/$780K (2026)
Ryan Watson $0.78 min min min arb arb arb       1yr/$780K (2026)
Jack Anderson $0.78 min min min arb arb arb       1yr/$780K (2026)
                       
Former/Outrighted Players Counted Towards the CBT (AAV)
Player 2026 2027 2028 2029 2030 2031 2032 2033 2034   Contract Details
Rafael Devers $1.70 $1.70 $1.70 $1.70 $1.70 $1.70 $1.70 $1.70     Traded to San Francisco 6/15/25
Jordan Hicks $4.00 $4.00                 Traded to CHW 2/1/26 along with cash
 
Split MLB/Minor League Deals Not Yet Counted Towards the CBT
Player 2026 2027 2028 2029 2030 2031 2032 2033 2034   Contract Details
 
Estimated Other Costs Counted Towards the CBT
Cost 2026 2027 2028 2029 2030 2031 2032 2033 2034   Explanation
Medical & Benefits $18.75 $19.00 $19.25 $19.50 $20.00 $20.50 $21.00 $21.50 $22.00   Player medical coverage & benefits count towards the CBT
Minor League Costs $10.82 $15.00 $15.00 $16.00 $16.00 $17.00 $17.00 $18.00 $18.00 Cost of 40-man players in the minors over the season, including bonuses already earned
Bonus/Incentives $0.70 $5.00 $5.00 $5.00 $5.00 $5.00 $5.00 $5.00 $5.00   Projected pool of cash that players will unock later in the season; To be added for 2026 as contracts are signed
Pre-Arb Bonus Pool $1.67 tbd tbd tbd tbd tbd tbd tbd tbd   Pre-established spending on the pre-arb bonus pool
 
Total CBT Payroll 2026 2027 2028 2029 2030 2031 2032 2033 2034    
Proj Committed Payroll $268.41 $216.40 $156.62 $135.37 $126.70 $102.20 $68.45 $77.45 $96.00 AAVs totaled as defined by the CBA
Payroll Room Under CBT -$24.41   CBT thresholds TBD in future CBAs beyond 2026
 
Competitive Balance Tax 2026   Penalty
First CBT Threshold $244.00   First year: 20% surcharge on overage | Second consecutive year: 30% on overage | 3rd consecutive year: 50% on overage
Second CBT Threshold $264.00   Standard CBT penalties + 12% surcharge on overage
Third CBT Threshold $284.00   Draft pick moves down 10 spots unless pick is in top 6 | 1st year: 42.5% surcharge on overage | Any additional consecutive years: 45% surcharge
Fourth CBT Threshold $304.00 Draft pick moves down 10 spots unless pick is in top 6 | 60% surcharge on overage
                       
 
 
 
Legend & Notes
 
$: Figures in chart are in millions
* Rollover for more information
AAV:
average annual value is the total value of a player's contract, minus bonuses, divided by the number of years in the contract
arb: arbitration eligible
min: minimum salary
ml: minor league salary of player not on the 40-man roster, does not count against CBT
prorated: player is paid a minor league salary while in the minors, pro-rated portion of salary (typically league minimum) while in the majors
qo: player is eligible for the qualifying offer heading into that season; we only project out qo eligiblity for the next off-season
tbd: To be determined by next CBA. Current CBA expires after the 2026 season.
 indicates link directs to Baseball Reference
Figures listed in blue = Club Option
Figures listed in green = Player Option
Figures listed in red = Vesting or Conditional Option
Figures listed in purple = Mutual Option
Figures listed in yellow = Player has opt-out following that season


MLB Salary Primer
  • Salaries in the MLB are initially aligned on MLB tenure, which is measured in Service Time
  • Service time is measure in years.days. 172 days = 1 year of MLB service time
  • In general, MLB players with less than 3 years of Service Time are paid the league minimum salary. Some teams pay marginal amounts above the minimum to more tenured pre-arb players.
  • The league minimum salary is $780,000 in 2026
  • Players with more than three years and less than 6 years of Service time are arbitration eligible, meaning they can have their salaries determined by an arbitrator each year
  • Certain players with more than 2 and less than 3 years of Service Time are also arbitration eligible, meaning they will be eligible for 4 years. These players are called "Super Twos."
  • Over the last five seasons, the cutoff for being a Super Two has ranged between 2.116 to 2.128 (listed as yrs.days)
  • For players that have not yet reached Super Two status, there is a "Pre Arb Pool" of $50 million to be distributed to approximately 100 players based on statistical accomplishments and awards voting
  • Each team pays a set amount into the Pre-Arb Pool regardless of whether their players receive pool money, and that amount is counted towards the CBT
  • Players are eligible to become free agents after the season in which they have accrued 6 years of Service Time
  • Because future Service Time is difficult to predict for most players, the "min" and "arb" labels in the above chart are all projections based on estimated Service Time
  • Team and mutual options are not considered guaranteed and not factored into the AAV, but player options are treated as if they're guaranteed years for the purpose of calculating AAV (unless there's a large buyout)