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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.
RELATED:
2026 Opening Day SP Financials
Projected Total Tax
$263,658,402 / 6th
Est. Tax Bill
$5,897,521
2026 Active Roster
| Player (26) | Pos | Exp | Options Minor | Type | Luxury Tax | Luxury Tax % League CBT | |
|---|---|---|---|---|---|---|---|
1 |
Crochet Garrett Crochet | SP | 5.028 | 3 |
Extension
Arbitration |
$28,333,333 | 11.61% |
2 |
Suarez Ranger Suarez | SP | 6.112 | n/a |
Free Agent
|
$26,000,000 | 10.66% |
3 |
Story Trevor Story | SS | 10.000 | n/a |
Free Agent
|
$23,333,333 | 9.56% |
4 |
Gray Sonny Gray | SP | 12.061 | n/a |
Free Agent
|
$21,000,000 | 8.61% |
5 |
Yoshida Masataka Yoshida | OF | 3.000 | 3 |
Free Agent
Foreign Professional |
$18,000,000 | 7.38% |
6 |
Contreras Willson Contreras | 1B | 9.108 | n/a |
Free Agent
|
$17,250,000 | 7.07% |
7 |
Anthony Roman Anthony | RF | 0.112 | 3 |
Extension
Pre-Arbitration |
$16,250,000 | 6.66% |
8 |
Chapman Aroldis Chapman | RP | 15.009 | n/a |
Extension
|
$13,300,000 | 5.45% |
9 |
Bello Brayan Bello | SP | 3.082 | 2 |
Extension
Pre-Arbitration |
$9,166,667 | 3.76% |
10 |
Duran Jarren Duran | LF | 3.155 | 2 |
Arbitration 2
Super Two |
$7,700,000 | 3.16% |
11 |
Rafaela Ceddanne Rafaela | CF | 2.035 | 2 |
Extension
Pre-Arbitration |
$6,250,000 | 2.56% |
12 |
Kiner-Falefa Isiah Kiner-Falefa | SS | 8.000 | n/a |
Free Agent
|
$6,000,000 | 2.46% |
13 |
Whitlock Garrett Whitlock | SP | 5.000 | 3 |
Extension
Pre-Arbitration |
$4,687,500 | 1.92% |
14 |
Oviedo Johan Oviedo | SP | 4.078 | 1 |
Arbitration 2
|
$1,550,000 | 0.64% |
15 |
Wong Connor Wong | C | 3.079 | 1 |
Arbitration 1
|
$1,375,000 | 0.56% |
16 |
Coulombe Danny Coulombe | RP | 7.008 | n/a |
Free Agent
|
$1,000,000 | 0.41% |
17 |
Abreu Wilyer Abreu | RF | 2.041 | 2 |
Pre-Arbitration
|
$820,000 | 0.34% |
18 |
Monasterio Andruw Monasterio | SS | 2.099 | 3 |
Pre-Arbitration
|
$820,000 | 0.34% |
19 |
Morán Jovani Morán | RP | 1.100 | 1 |
Pre-Arbitration
|
$820,000 | 0.34% |
20 |
Slaten Justin Slaten | RP | 2.000 | n/a |
Pre-Arbitration
|
$820,000 | 0.34% |
21 |
Watson Ryan Watson | P | 3 |
Pre-Arbitration
|
$820,000 | 0.34% | |
22 |
Mayer Marcelo Mayer | 2B | 0.128 | 3 |
Pre-Arbitration
|
$820,000 | 0.34% |
23 |
Durbin Caleb Durbin | 3B | 0.164 | 3 |
Pre-Arbitration
|
$820,000 | 0.34% |
24 |
Weissert Greg Weissert | RP | 2.079 | 1 |
Pre-Arbitration
|
$820,000 | 0.34% |
25 |
Early Connelly Early | SP | 0.020 | 3 |
Pre-Arbitration
|
$820,000 | 0.34% |
26 |
Narvaez Carlos Narvaez | C | 1.038 | 2 |
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 (6) | Pos | Exp | Options Minor | Type | Luxury Tax | Luxury Tax % League CBT | |
|---|---|---|---|---|---|---|---|
1 |
Sandoval
Patrick Sandoval
15-DAY: ELBOW
|
SP | 5.149 | 1 |
Free Agent
|
$9,125,000 | 3.74% |
2 |
Houck
Tanner Houck
60-DAY: ELBOW (TOMMY JOHN)
|
SP | 4.100 | 2 |
Arbitration 2
|
$4,150,000 | |
3 |
Crawford
Kutter Crawford
15-DAY: WRIST
|
SP | 3.136 | 2 |
Arbitration 2
Super Two |
$2,750,000 | 1.13% |
4 |
Casas
Triston Casas
10-DAY: KNEE
|
1B | 3.032 | 3 |
Arbitration 1
|
$1,610,000 | 0.66% |
5 |
Gonzalez
Romy Gonzalez
60-DAY: SHOULDER
|
2B | 3.083 | 2 |
Arbitration 1
|
$1,600,000 | |
6 |
Seigler
Anthony Seigler
10-DAY: KNEE
|
C | 0.090 | 3 |
Pre-Arbitration
|
$820,000 | 0.34% |
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 | |
|---|---|---|---|---|---|---|---|
1 |
Hicks
Jordan Hicks
TRADED
|
RP | 8.000 | n/a |
Retained
|
$4,983,351 | |
2 |
Devers
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 (10) | Pos | Exp | Options Minor | Type | Luxury Tax | Luxury Tax % League CBT | |
|---|---|---|---|---|---|---|---|
1 |
Campbell Kristian Campbell | 2B | 0.086 | 3 |
Extension
Pre-Arbitration |
$7,500,000 | 3.07% |
2 |
Eaton Nate Eaton | LF | 1.020 | 2 |
Pre-Arbitration
|
||
3 |
Gasper Mickey Gasper | 1B | 0.149 | 3 |
Pre-Arbitration
|
||
4 |
Sogard Nick Sogard | 2B | 0.119 | 3 |
Pre-Arbitration
|
||
5 |
Bennett Jake Bennett | P | 3 |
Pre-Arbitration
|
|||
6 |
Kelly Zack Kelly | RP | 2.134 | 2 |
Pre-Arbitration
|
||
7 |
Samaniego Tyler Samaniego | P | 3 |
Pre-Arbitration
|
|||
8 |
Uberstine Tyler Uberstine | P | 3 |
Pre-Arbitration
|
|||
9 |
Cheng Tsung-Che Cheng | SS | 0.010 | 2 |
Pre-Arbitration
|
||
10 |
Tolle Payton Tolle | SP | 0.031 | 3 |
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 | $209,395,833 | 7th |
| Injured Contracts | $20,055,000 | - |
| Retained Contracts | $7,040,903 | - |
| Player Benefits | $18,000,000 | - |
| Minor Buried League Contracts | $7,500,000 | - |
| Pre-Arbitration Bonus Pool Contribution | $1,666,666 | - |
| Projected Tax Payroll | $263,658,402 | - |
|
Projected Tax Bill
This team is currently a tax repeater at 30%.
|
$5,897,521 | - |
|
Total Allocations
This team is the combined value of projected tax payroll allocations plus the projected tax bill.
|
$269,555,923 | - |
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 |
|---|---|---|---|---|---|---|---|
| $263,658,402 | $244,000,000 | $19,658,402 | $19,658,402 | 0.30 | 0.000 | $5,897,521 | $5,897,521 |
| $264,000,000 | - | - | 0.30 | 0.120 | |||
| $284,000,000 | - | - | 0.30 | 0.450 | |||
| $304,000,000 | - | - | 0.30 | 0.600 | |||
| $263,658,402 | Tax Bill: | $5,897,521 |
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).
