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MLB
Chicago Cubs 2027 Luxury Tax Payroll
The Chicago Cubs 2027 tax salary table, including team tax space, and complete breakdowns of player tax salaries and bonuses.
Projected Total Tax
$89,202,380 / 17th
Est. Tax Bill
$0
2027 Active Roster
| Player (4) | Pos | Exp | Options Minor | Type | Luxury Tax | Luxury Tax % League CBT |
|---|---|---|---|---|---|---|
|
Bregman
1 Alex Bregman
|
3B | 9.070 | n/a |
Free Agent
|
$32,500,000 | 13.16% |
|
Swanson
2 Dansby Swanson
|
SS | 9.047 | n/a |
Free Agent
|
$25,285,714 | 10.24% |
|
Maton
3 Phil Maton
|
RP | 8.047 | n/a |
Free Agent
|
$7,250,000 | 2.94% |
|
Miller
4 Shelby Miller
|
RP | 10.016 | n/a |
Free Agent
|
$1,250,000 | 0.51% |
2027 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 | $247,000,000 | |
| Guaranteed Contracts | $66,285,714 | 17th |
| Injured Contracts | $0 | - |
| Retained Contracts | $0 | - |
| Player Benefits | $18,500,000 | - |
| Minor League Contracts | $2,750,000 | - |
| Pre-Arbitration Bonus Pool Contribution | $1,666,666 | - |
| Projected Tax Bill | $0 | - |
|
Total Allocations
This team is the combined value of projected tax payroll allocations plus the projected tax bill.
|
$89,202,380 | - |
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).
