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MLB
Athletics 2026 Luxury Tax Payroll
The Athletics 2026 tax salary table, including team tax space, and complete breakdowns of player tax salaries and bonuses.
Projected Total Tax
$131,917,856 / 20th
Est. Tax Bill
$0
2026 Active Roster
| Player (40) | Pos | Exp | Options Minor | Type | Luxury Tax | Luxury Tax % League CBT |
|---|---|---|---|---|---|---|
|
Severino
1 Luis Severino
|
SP | 9.170 | n/a |
Free Agent
|
$22,333,333 | 9.15% |
|
Soderstrom
2 Tyler Soderstrom
|
1B | 2.053 | 2 |
Extension
Pre-Arbitration |
$12,285,714 | 5.04% |
|
Rooker
3 Brent Rooker
|
DH | 4.059 | 1 |
Extension
Arbitration |
$12,000,000 | 4.92% |
|
Wilson
4 Jacob Wilson
|
SS | 1.073 | 3 |
Extension
Pre-Arbitration |
$10,000,000 | 4.10% |
|
Butler
5 Lawrence Butler
|
RF | 2.032 | 1 |
Extension
Pre-Arbitration |
$9,357,143 | 3.83% |
|
Springs
6 Jeffrey Springs
|
SP | 7.055 | n/a |
Extension
Arbitration |
$7,750,000 | 3.18% |
|
McNeil
7 Jeff McNeil
|
2B | 7.069 | n/a |
Extension
Arbitration |
$6,750,000 | 2.77% |
|
Civale
8 Aaron Civale
|
RP | 6.058 |
Free Agent
|
$6,000,000 | 2.46% | |
|
Langeliers
9 Shea Langeliers
|
C | 3.051 | 3 |
Arbitration 1
|
$5,250,000 | 2.15% |
|
Leiter Jr.
10 Mark Leiter Jr.
|
RP | 5.031 |
Free Agent
|
$2,850,000 | 1.17% | |
|
Barlow
11 Scott Barlow
|
RP | 7.026 | n/a |
Free Agent
|
$2,000,000 | 0.82% |
|
Ibanez
12 Andy Ibanez
|
2B | 3.133 | 1 |
Free Agent
|
$1,200,000 | 0.49% |
|
Wynns
13 Austin Wynns
|
C | 5.017 |
Arbitration 3
|
$1,100,000 | 0.45% | |
|
Medina
14 Luis Medina
|
SP | 2.146 |
Arbitration 1
Super Two |
$835,000 | 0.34% | |
|
Nunez
15 Eduarniel Nunez
|
RP | 0.025 | 2 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Kelly
16 Michael Kelly
|
RP | 1.124 | 2 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Cortes
17 Carlos Cortes
|
2B | 0.069 | 3 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Harris
18 Hogan Harris
|
RP | 1.146 |
Pre-Arbitration
|
$820,000 | 0.34% | |
|
Lopez
19 Jacob Lopez
|
SP | 0.160 |
Pre-Arbitration
|
$820,000 | 0.34% | |
|
Hernaiz
20 Darell Hernaiz
|
SS | 1.040 | 1 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Estes
21 Joey Estes
|
SP | 1.031 | 1 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Basso
22 Brady Basso
|
RP | 1.029 | 2 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Ginn
23 J.T. Ginn
|
SP | 1.039 | 3 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Hoglund
24 Gunnar Hoglund
|
SP | 0.150 | 2 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Muncy
25 Max Muncy
|
3B | 0.144 | 2 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Gelof
26 Zack Gelof
|
2B | 2.051 | 2 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Clarke
27 Denzel Clarke
|
CF | 0.129 | 2 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Harris
28 Brett Harris
|
3B | 0.105 | 1 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Sterner
29 Justin Sterner
|
RP | 0.169 | 1 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Perez
30 Junior Perez
|
OF | 3 |
Pre-Arbitration
|
$820,000 | 0.34% | |
|
Alvarado
31 Elvis Alvarado
|
RP | 0.101 | 2 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Thomas
32 Colby Thomas
|
RF | 0.079 | 3 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Barnett
33 Mason Barnett
|
SP | 0.034 | 3 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Perkins
34 Jack Perkins
|
RP | 0.099 | 3 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Nett
35 Braden Nett
|
SP | 3 |
Pre-Arbitration
|
$820,000 | 0.34% | |
|
Morales
36 Luis Morales
|
SP | 0.059 | 3 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Ferguson
37 Tyler Ferguson
|
RP | 1.089 | 1 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Zhong-Ao Zhuang
38 Chen Zhong-Ao Zhuang
|
SP | 3 |
Pre-Arbitration
|
$820,000 | 0.34% | |
|
Baez
39 Henry Baez
|
SP | 2 |
Pre-Arbitration
|
$820,000 | 0.34% | |
|
Kurtz
40 Nick Kurtz
|
1B | 1.000 | 3 |
Pre-Arbitration
|
$820,000 | 0.34% |
2026 Luxury Tax Payroll Totals
Tax figures based on payroll data only. Outside revenue sources will be adjusted when available after the regular season.
| Competitive Balance Tax Threshold | $244,000,000 | |
| Guaranteed Contracts | $99,711,190 | 20th |
| Projected Pre-Arbitration Contracts | $9,840,000 | - |
| Injured Contracts | $0 | - |
| Retained Contracts | $0 | - |
| Player Benefits | $18,000,000 | - |
| Minor League Contracts | $2,700,000 | - |
| Pre-Arbitration Bonus Pool Contribution | $1,666,666 | - |
| Projected Tax Payroll | $131,917,856 | - |
| Projected Competitive Balance Tax Space | $112,082,144 | - |
|
Projected Tax Bill
This team is currently a tax repeater at 20%.
|
$0 | - |
|
Total Allocations
This team is the combined value of projected tax payroll allocations plus the projected tax bill.
|
$131,917,856 | - |
Glossary
First-Time Payor:
- 20% for exceeding by $20M or less
- 32% for exceeding by $20M-$40M
- 62.5% for exceeding by $40M-$60M
- 80% for exceeding by $60M+
Second-Time Payor:
- 30% for exceeding by $20M or less
- 42% for exceeding by $20M-$40M
- 75% for exceeding by $40M-$60M
- 90% for exceeding by $60M+
Third-Time (or more) Payor:
- 50% for exceeding by $20M or less
- 62% for exceeding by $20M-$40M
- 95% for exceeding by $40M-$60M
- 110% for exceeding by $60M+
Teams are considered “tax repeaters” when they exceed the threshold in consecutive seasons. They revert back to First-Time status after completing one season below the threshold.
Luxury Tax salaries are based on the Average Annual Value of all 40-man roster contracts, guaranteed contracts on the 60-day IL, retained salary from trades or releases, buried contracts in the minor leagues, a player benefits stipend, and the required pre-arbitration bonus pool contribution.
Players who are acquired or have contracts purchased during the season are calculated at a rate based on the amount of league days remaining in the season. If multiple years remain on the contract at the time of acquisition, the AAV is recalculated based on the total guaranteed money remaining.
Pre-Arbitration Players (0-3 years of service) are currently estimated at $820,000 ($40k above the $780,000 MLB minimum) Arbitration Salaries (3-6 years of service) are currently estimated based on the level of service (Arbitration 1-4), and Spotrac’s current Market Valuation for that player.
Player Benefits account for insurance, room & board stipends, transportation fees, etc…
The MLB Pre-Arbitration Bonus Pool is a $50 million pot of money created in the 2022 CBA to reward top-performing young players (under three years of service time) who are not yet eligible for salary arbitration. It's funded by all 30 teams, split into award bonuses and a statistical pool based on a version of Wins Above Replacement (WAR).
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