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MLB
Chicago Cubs 2024 Luxury Tax Payroll
The Chicago Cubs 2024 tax salary table, including team tax space, and complete breakdowns of player tax salaries and bonuses.
Projected Total Tax
$234,436,268 / 10th
Est. Tax Bill
$570,309
2024 Active Roster
| Player (28) | Pos | Exp | Options Minor | Type | Luxury Tax | Luxury Tax % League CBT |
|---|---|---|---|---|---|---|
|
Bellinger
1 Cody Bellinger
|
RF | 6.160 | n/a |
Free Agent
|
$26,666,667 | 11.25% |
|
Swanson
2 Dansby Swanson
|
SS | 7.047 | n/a |
Free Agent
|
$25,285,714 | 10.67% |
|
Happ
3 Ian Happ
|
LF | 6.036 | n/a |
Extension
|
$20,333,333 | 8.58% |
|
Taillon
4 Jameson Taillon
|
SP | 7.110 | n/a |
Free Agent
|
$17,000,000 | 7.17% |
|
Suzuki
5 Seiya Suzuki
|
DH | 2.000 | 3 |
Free Agent
Foreign Professional |
$17,000,000 | 7.17% |
|
Hendricks
6 Kyle Hendricks
|
SP | 9.081 | n/a |
Extension
Arbitration |
$14,500,000 | 6.12% |
|
Imanaga
7 Shota Imanaga
|
SP | n/a |
Free Agent
Foreign Professional |
$13,250,000 | 5.59% | |
|
Hoerner
8 Nico Hoerner
|
2B | 4.014 |
Extension
Arbitration |
$11,666,667 | 4.92% | |
|
Smyly
9 Drew Smyly
|
RP | 11.143 | n/a |
Free Agent
|
$9,500,000 | 4.01% |
|
Steele
10 Justin Steele
|
SP | 2.143 |
Arbitration 1
Super Two |
$4,000,000 | 1.69% | |
|
Wisdom
11 Patrick Wisdom
|
3B | 3.058 | 3 |
Arbitration 1
|
$2,725,000 | 1.15% |
|
Tauchman
12 Mike Tauchman
|
CF | 3.143 |
Arbitration 1
|
$1,950,000 | 0.82% | |
|
Paredes
13 Isaac Paredes
|
3B | 2.160 |
Arbitration 1
Super Two |
$1,169,892 | 0.49% | |
|
Assad
14 Javier Assad
|
SP | 1.027 | 2 |
Pre-Arbitration
|
$755,000 | 0.32% |
|
Amaya
15 Miguel Amaya
|
C | 0.130 |
Pre-Arbitration
|
$746,500 | 0.32% | |
|
Busch
16 Michael Busch
|
1B | 0.045 | 2 |
Pre-Arbitration
|
$741,500 | 0.31% |
|
Wesneski
17 Hayden Wesneski
|
SP | 1.008 | 1 |
Pre-Arbitration
|
$636,480 | 0.27% |
|
Crow-Armstrong
18 Pete Crow-Armstrong
|
CF | 0.021 | 2 |
Pre-Arbitration
|
$592,795 | 0.25% |
|
Miller
19 Tyson Miller
|
RP | 0.071 |
Free Agent
|
$548,964 | 0.23% | |
|
Thompson
20 Keegan Thompson
|
RP | 2.034 |
Pre-Arbitration
|
$533,052 | 0.22% | |
|
Kilian
21 Caleb Kilian
|
SP | 0.020 | 1 |
Pre-Arbitration
|
$525,492 | 0.22% |
|
Hodge
22 Porter Hodge
|
RP | 3 |
Pre-Arbitration
|
$497,311 | 0.21% | |
|
Roberts
23 Ethan Roberts
|
RP | 2.000 | 2 |
Free Agent
|
$343,862 | 0.15% |
|
Pearson
24 Nate Pearson
|
RP | 3.005 | 1 |
Arbitration 1
|
$275,264 | 0.12% |
|
Bethancourt
25 Christian Bethancourt
|
C | 4.038 |
Free Agent
|
$258,570 | 0.11% | |
|
Vazquez
26 Luis Vazquez
|
SS | 2 |
Pre-Arbitration
|
$186,989 | 0.08% | |
|
Paredes
27 Enoli Paredes
|
RP | 1.103 |
Free Agent
|
$19,890 | 0.01% | |
|
Alcantara
28 Kevin Alcantara
|
OF | 1 |
Pre-Arbitration
|
$15,912 | 0.01% |
2024 Injured List
Salaries from players who have been placed on the injured list, still counting against the payroll.
| Player (10) | Pos | Exp | Options Minor | Type | Luxury Tax | Luxury Tax % League CBT |
|---|---|---|---|---|---|---|
|
Alzolay
1 Adbert Alzolay
|
RP | 3.050 |
Arbitration 1
|
$2,110,000 | ||
|
Almonte
2 Yency Almonte
|
RP | 4.143 | n/a |
Arbitration 2
|
$1,900,000 | |
|
Madrigal
3 Nick Madrigal
|
2B | 3.164 | 1 |
Arbitration 2
Super Two |
$1,810,000 | |
|
Merryweather
4 Julian Merryweather
|
RP | 3.109 |
Arbitration 1
|
$1,175,000 | ||
|
Wicks
5 Jordan Wicks
|
SP | 0.037 | 3 |
Pre-Arbitration
|
$741,500 | 0.31% |
|
Brown
6 Ben Brown
|
RP | 2 |
Pre-Arbitration
|
$732,043 | ||
|
Brewer
7 Colten Brewer
|
RP | 2.069 |
Free Agent
|
$656,370 | ||
|
López
8 Jorge López
|
RP | 5.102 | n/a |
Free Agent
|
$369,954 | 0.16% |
|
Little
9 Luke Little
|
RP | 0.140 | 2 |
Pre-Arbitration
|
$207,021 | |
|
Davis
10 Brennen Davis
|
OF | 2 |
Pre-Arbitration
|
$63,648 |
2024 Dead Money
Leftover salaries from players who have been traded or released, or buyouts for declined options.
| Player (1) | Pos | Exp | Options Minor | Type | Luxury Tax | Luxury Tax % League CBT |
|---|---|---|---|---|---|---|
|
Herget
1 Jimmy Herget
|
RP | 2.152 | $50,000 | 0.02% |
2024 Retained
Cap breakdowns for players who have cap retained. All count against the team's payroll.
| Player (19) | Pos | Exp | Options Minor | Type | Luxury Tax | Luxury Tax % League CBT |
|---|---|---|---|---|---|---|
|
Neris
1 Hector Neris
|
RP | 8.068 | n/a |
Retained
|
$9,000,000 | |
|
Mancini
2 Trey Mancini
|
OF | 6.141 | n/a |
Retained
|
$7,000,000 | |
|
Gomes
3 Yan Gomes
|
C | 11.083 | n/a |
Retained
|
$5,000,000 | |
|
Stroman
4 Marcus Stroman
|
SP | 9.026 | n/a |
Retained
|
$2,666,667 | |
|
Barnhart
5 Tucker Barnhart
|
C | 9.047 | n/a |
Retained
|
$2,510,000 | |
|
Leiter Jr.
6 Mark Leiter Jr.
|
RP | 3.031 |
Retained
|
$1,000,000 | ||
|
Morel
7 Christopher Morel
|
3B | 1.117 |
Retained
|
$507,188 | ||
|
Armstrong
8 Shawn Armstrong
|
RP | 5.113 | n/a |
Retained
|
$308,616 | |
|
Nido
9 Tomás Nido
|
C | 4.161 | n/a |
Retained
|
$286,416 | |
|
Cooper
10 Garrett Cooper
|
1B | 6.053 | n/a |
Retained
|
$241,950 | |
|
Cuas
11 José Cuas
|
RP | 1.129 | 1 |
Retained
|
$118,968 | |
|
Lovelady
12 Richard Lovelady
|
RP | 2.026 |
Retained
|
$81,720 | ||
|
Armstrong
13 Shawn Armstrong
|
RP | 5.113 | n/a |
Retained
|
$50,000 | |
|
Miller
14 Tyson Miller
|
RP | 0.071 |
Retained
|
$50,000 | ||
|
Wingenter
15 Trey Wingenter
|
RP | 4.017 | 1 |
Retained
|
$50,000 | |
|
Hollowell
16 Gavin Hollowell
|
RP | 0.087 | 1 |
Retained
|
$50,000 | |
|
Paredes
17 Enoli Paredes
|
RP | 1.103 |
Retained
|
$50,000 | ||
|
Bigge
18 Hunter Bigge
|
RP | 2 |
Retained
|
$35,802 | ||
|
Nittoli
19 Vinny Nittoli
|
RP | 0.052 | 1 |
Retained
|
$19,892 |
2024 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 |
|---|---|---|---|---|---|---|
|
Bote
1 David Bote
|
2B | 4.083 | 1 |
Extension
Pre-Arbitration |
$3,000,000 | |
|
Wingenter
2 Trey Wingenter
|
RP | 4.017 | 1 |
Free Agent
|
$1,200,000 | 0.51% |
|
Mastrobuoni
3 Miles Mastrobuoni
|
LF | 0.140 | 1 |
Pre-Arbitration
|
$421,155 | 0.18% |
|
Palencia
4 Daniel Palencia
|
RP | 0.090 | 2 |
Pre-Arbitration
|
$274,516 | 0.12% |
|
Neely
5 Jack Neely
|
RP | 2 |
Pre-Arbitration
|
$135,268 | 0.06% | |
|
Canario
6 Alexander Canario
|
OF | 0.031 |
Pre-Arbitration
|
$123,318 | 0.05% | |
|
Mervis
7 Matt Mervis
|
1B | 0.041 | 1 |
Pre-Arbitration
|
$43,758 | 0.02% |
|
Hollowell
8 Gavin Hollowell
|
RP | 0.087 | 1 |
Pre-Arbitration
|
$3,978 | 0.00% |
|
Herget
9 Jimmy Herget
|
RP | 2.152 |
Pre-Arbitration
|
|||
|
Arias
10 Michael Arias
|
P | 2 |
Pre-Arbitration
|
2024 Luxury Tax Payroll Totals
| Competitive Balance Tax Threshold | $237,000,000 | |
| Tax Payroll | $239,851,546 | - |
|
Tax Bill
This team was a tax repeater at 20%.
|
$570,309 | - |
|
Total Allocations
This team is the combined value of tax payroll allocations plus the tax bill.
|
$240,421,855 | - |
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).
