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MLB
Boston Red Sox 2026 Luxury Tax Payroll
The Boston Red Sox 2026 tax salary table, including team tax space, and complete breakdowns of player tax salaries and bonuses.
Projected Total Tax
$253,645,051 / 7th
Est. Tax Bill
$2,893,515
2026 Active Roster
| Player (36) | Pos | Exp | Options Minor | Type | Luxury Tax | Luxury Tax % League CBT |
|---|---|---|---|---|---|---|
|
Crochet
1 Garrett Crochet
|
SP | 5.028 | 3 |
Extension
Arbitration |
$28,333,333 | 11.61% |
|
Suarez
2 Ranger Suarez
|
SP | 6.112 | n/a |
Free Agent
|
$26,000,000 | 10.66% |
|
Story
3 Trevor Story
|
SS | 10.000 | n/a |
Free Agent
|
$23,333,333 | 9.56% |
|
Gray
4 Sonny Gray
|
SP | 12.061 | n/a |
Free Agent
|
$21,000,000 | 8.61% |
|
Yoshida
5 Masataka Yoshida
|
OF | 3.000 | 3 |
Free Agent
Foreign Professional |
$18,000,000 | 7.38% |
|
Contreras
6 Willson Contreras
|
1B | 9.108 | n/a |
Free Agent
|
$17,250,000 | 7.07% |
|
Anthony
7 Roman Anthony
|
RF | 0.112 | 3 |
Extension
Pre-Arbitration |
$16,250,000 | 6.66% |
|
Chapman
8 Aroldis Chapman
|
RP | 15.009 | n/a |
Extension
|
$13,300,000 | 5.45% |
|
Bello
9 Brayan Bello
|
SP | 3.082 | 2 |
Extension
Pre-Arbitration |
$9,166,667 | 3.76% |
|
Sandoval
10 Patrick Sandoval
|
SP | 5.149 | 1 |
Free Agent
|
$9,125,000 | 3.74% |
|
Duran
11 Jarren Duran
|
LF | 3.155 | 2 |
Arbitration 2
Super Two |
$7,700,000 | 3.16% |
|
Rafaela
12 Ceddanne Rafaela
|
CF | 2.035 | 2 |
Extension
Pre-Arbitration |
$6,250,000 | 2.56% |
|
Kiner-Falefa
13 Isiah Kiner-Falefa
|
SS | 8.000 | n/a |
Free Agent
|
$6,000,000 | 2.46% |
|
Whitlock
14 Garrett Whitlock
|
SP | 5.000 | 3 |
Extension
Pre-Arbitration |
$4,687,500 | 1.92% |
|
Crawford
15 Kutter Crawford
|
SP | 3.136 | 2 |
Arbitration 2
Super Two |
$2,750,000 | 1.13% |
|
Casas
16 Triston Casas
|
1B | 3.032 | 3 |
Arbitration 1
|
$1,610,000 | 0.66% |
|
Oviedo
17 Johan Oviedo
|
SP | 4.078 | 1 |
Arbitration 2
|
$1,550,000 | 0.64% |
|
Wong
18 Connor Wong
|
C | 3.079 | 1 |
Arbitration 1
|
$1,375,000 | 0.56% |
|
Coulombe
19 Danny Coulombe
|
RP | 7.008 | n/a |
Free Agent
|
$1,000,000 | 0.41% |
|
Abreu
20 Wilyer Abreu
|
RF | 2.041 | 2 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Seigler
21 Anthony Seigler
|
C | 0.090 | 3 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Eaton
22 Nate Eaton
|
LF | 1.020 | 2 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Gasper
23 Mickey Gasper
|
1B | 0.149 | 3 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Monasterio
24 Andruw Monasterio
|
SS | 2.099 | 3 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Morán
25 Jovani Morán
|
RP | 1.100 | 1 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Slaten
26 Justin Slaten
|
RP | 2.000 | n/a |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Watson
27 Ryan Watson
|
P | 3 |
Pre-Arbitration
|
$820,000 | 0.34% | |
|
Kelly
28 Zack Kelly
|
RP | 2.134 | 2 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Mayer
29 Marcelo Mayer
|
2B | 0.128 | 3 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Samaniego
30 Tyler Samaniego
|
P | 3 |
Pre-Arbitration
|
$820,000 | 0.34% | |
|
Durbin
31 Caleb Durbin
|
3B | 0.164 | 3 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Uberstine
32 Tyler Uberstine
|
P | 3 |
Pre-Arbitration
|
$820,000 | 0.34% | |
|
Weissert
33 Greg Weissert
|
RP | 2.079 | 1 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Early
34 Connelly Early
|
SP | 0.020 | 3 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Narvaez
35 Carlos Narvaez
|
C | 1.038 | 2 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Tolle
36 Payton Tolle
|
SP | 0.031 | 3 |
Pre-Arbitration
|
$820,000 | 0.34% |
2026 Injured List
Salaries from players who have been placed on the injured list, still counting against the payroll.
| Player (2) | Pos | Exp | Options Minor | Type | Luxury Tax | Luxury Tax % League CBT |
|---|---|---|---|---|---|---|
|
Houck
1 Tanner Houck
60-DAY: ELBOW (TOMMY JOHN)
|
SP | 4.100 | 2 |
Arbitration 2
|
$4,150,000 | |
|
Gonzalez
2 Romy Gonzalez
60-DAY: SHOULDER
|
2B | 3.083 | 2 |
Arbitration 1
|
$1,600,000 |
2026 Retained
Cap breakdowns for players who have cap retained. All count against the team's payroll.
| Player (2) | Pos | Exp | Options Minor | Type | Luxury Tax | Luxury Tax % League CBT |
|---|---|---|---|---|---|---|
|
Hicks
1 Jordan Hicks
TRADED
|
RP | 8.000 | n/a |
Retained
|
$4,000,000 | |
|
Devers
2 Rafael Devers
TRADED
|
DH | 8.070 | n/a |
Retained
|
$2,057,552 |
2026 Minor
Salaries from players currently in the system. denotes a buried salary that counts against the payroll.
| Player (4) | Pos | Exp | Options Minor | Type | Luxury Tax | Luxury Tax % League CBT |
|---|---|---|---|---|---|---|
|
Campbell
1 Kristian Campbell
|
2B | 0.086 | 3 |
Extension
Pre-Arbitration |
$7,500,000 | 3.07% |
|
Sogard
2 Nick Sogard
|
2B | 0.119 | 3 |
Pre-Arbitration
|
||
|
Bennett
3 Jake Bennett
|
P | 3 |
Pre-Arbitration
|
|||
|
Cheng
4 Tsung-Che Cheng
|
SS | 0.010 | 2 |
Pre-Arbitration
|
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 | $214,680,833 | 7th |
| Projected Pre-Arbitration Contracts | $5,740,000 | - |
| Injured Contracts | $5,750,000 | - |
| Retained Contracts | $6,057,552 | - |
| Player Benefits | $18,000,000 | - |
| Minor Buried League Contracts | $7,500,000 | - |
| Pre-Arbitration Bonus Pool Contribution | $1,666,666 | - |
| Projected Tax Payroll | $253,645,051 | - |
| Projected Competitive Balance Tax Space | $-9,645,051 | - |
|
Projected Tax Bill
This team is currently a tax repeater at 30%.
|
$2,893,515 | - |
|
Total Allocations
This team is the combined value of projected tax payroll allocations plus the projected tax bill.
|
$256,538,566 | - |
Tax Bill Breakdown
The Boston Red Sox are being assessed at 30%. This means this is the second consecutive year the team is above the tax threshold.
| Salaries | Level Tax Tier | Amount Over | Amount Level Assessed | Tax % Base | Tax % Overage Charge | Total Level Amount | Total Cumulative |
|---|---|---|---|---|---|---|---|
| $253,645,051 | $244,000,000 | $9,645,051 | $9,645,051 | 0.30 | 0.000 | $2,893,515 | $2,893,515 |
| $264,000,000 | - | - | 0.30 | 0.120 | |||
| $284,000,000 | - | - | 0.30 | 0.450 | |||
| $304,000,000 | - | - | 0.30 | 0.600 | |||
| $253,645,051 | Tax Bill: | $2,893,515 |
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).
