.png){kind=small}
MLB
Los Angeles Dodgers 2026 Luxury Tax Payroll
The Los Angeles Dodgers 2026 tax salary table, including team tax space, and complete breakdowns of player tax salaries and bonuses.
Projected Total Tax
$396,027,413 / 1st
Est. Tax Bill
$142,630,154
2026 Active Roster
| Player (39) | Pos | Exp | Options Minor | Type | Luxury Tax | Luxury Tax % League CBT |
|---|---|---|---|---|---|---|
|
Tucker
1 Kyle Tucker
|
RF | 6.079 |
Free Agent
|
$57,195,000 | 23.44% | |
|
Ohtani
2 Shohei Ohtani
|
SP/DH | 8.000 | n/a |
Free Agent
|
$46,081,476 | 18.89% |
|
Snell
3 Blake Snell
|
SP | 9.072 | n/a |
Free Agent
|
$31,306,185 | 12.83% |
|
Betts
4 Mookie Betts
|
SS | 11.070 | n/a |
Extension
|
$30,416,667 | 12.47% |
|
Glasnow
5 Tyler Glasnow
|
SP | 8.158 | n/a |
Extension
|
$27,312,500 | 11.19% |
|
Yamamoto
6 Yoshinobu Yamamoto
|
SP | 2.000 | n/a |
Free Agent
Foreign Professional |
$27,083,333 | 11.10% |
|
Freeman
7 Freddie Freeman
|
1B | 15.033 | n/a |
Free Agent
|
$27,000,000 | 11.07% |
|
Diaz
8 Edwin Diaz
|
RP | 9.121 | n/a |
Free Agent
|
$21,120,000 | 8.66% |
|
Hernandez
9 Teoscar Hernandez
|
LF | 8.097 | n/a |
Free Agent
|
$19,940,444 | 8.17% |
|
Scott
10 Tanner Scott
|
RP | 7.059 | n/a |
Free Agent
|
$16,128,000 | 6.61% |
|
Edman
11 Tommy Edman
|
CF | 6.114 | n/a |
Extension
|
$13,049,190 | 5.35% |
|
Smith
12 Will Smith
|
C | 6.090 | n/a |
Extension
Arbitration |
$12,241,285 | 5.02% |
|
Treinen
13 Blake Treinen
|
RP | 11.065 | n/a |
Free Agent
|
$11,000,000 | 4.51% |
|
Muncy
14 Max Muncy
|
3B | 9.027 | n/a |
Extension
|
$10,000,000 | 4.10% |
|
Rojas
15 Miguel Rojas
|
SS | 11.043 | n/a |
Free Agent
|
$5,500,000 | 2.25% |
|
Kim
16 Hyeseong Kim
|
2B | 0.149 | 3 |
Free Agent
Foreign Professional |
$4,166,667 | 1.71% |
|
Vesia
17 Alex Vesia
|
RP | 5.078 | 1 |
Arbitration 2
|
$3,500,000 | 1.43% |
|
Graterol
18 Brusdar Graterol
|
RP | 5.167 | 2 |
Arbitration 4
|
$2,800,000 | 1.15% |
|
Call
19 Alex Call
|
LF | 2.161 | 2 |
Arbitration 1
Super Two |
$1,600,000 | 0.66% |
|
Stewart
20 Brock Stewart
|
RP | 4.093 |
Arbitration 2
|
$1,300,000 | 0.53% | |
|
Siani
21 Mike Siani
|
OF | 1.063 | 2 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Ward
22 Ryan Ward
|
LF | 3 |
Pre-Arbitration
|
$820,000 | 0.34% | |
|
Pages
23 Andy Pages
|
CF | 1.155 | 1 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Miller
24 Bobby Miller
|
SP | 1.119 | 2 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Knack
25 Landon Knack
|
SP | 0.119 | 2 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Hurt
26 Kyle Hurt
|
RP | 1.099 | 2 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Klein
27 Will Klein
|
RP | 0.081 | 2 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Stone
28 Gavin Stone
|
SP | 2.034 | 2 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Casparius
29 Ben Casparius
|
RP | 1.016 | 3 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Sheehan
30 Emmet Sheehan
|
SP | 2.080 | 2 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Ryan
31 River Ryan
|
SP | 1.070 | 3 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Kopp
32 Ronan Kopp
|
P | 3 |
Pre-Arbitration
|
$820,000 | 0.34% | |
|
Rushing
33 Dalton Rushing
|
C | 0.138 | 3 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Freeland
34 Alex Freeland
|
SS | 0.038 | 3 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Gervase
35 Paul Gervase
|
RP | 0.021 | 3 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Wrobleski
36 Justin Wrobleski
|
RP | 0.150 | 2 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Sasaki
37 Roki Sasaki
|
SP | 1.000 | 3 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Dreyer
38 Jack Dreyer
|
RP | 1.000 | 3 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Henriquez
39 Edgardo Henriquez
|
RP | 0.164 | 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 |
|---|---|---|---|---|---|---|
|
Phillips
1 Evan Phillips
|
RP | 5.136 |
Free Agent
|
$6,500,000 | ||
|
Hernandez
2 Enrique Hernandez
|
OF | 11.054 | n/a |
Free Agent
|
$4,500,000 |
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 | $368,740,747 | 1st |
| Projected Pre-Arbitration Contracts | $4,920,000 | - |
| Injured Contracts | $11,000,000 | - |
| 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 | $396,027,413 | - |
| Projected Competitive Balance Tax Space | $-152,027,413 | - |
|
Projected Tax Bill
This team is currently a tax repeater at 50%.
|
$142,630,154 | - |
|
Total Allocations
This team is the combined value of projected tax payroll allocations plus the projected tax bill.
|
$538,657,567 | - |
Tax Bill Breakdown
The Los Angeles Dodgers are being assessed at 50%. This means this is the third consecutive year or more the team is above the tax threshold. They will also be assessed at the following surcharges for additional overages over $20 million: 12%, 45%, 60%
| Salaries | Level Tax Tier | Amount Over | Amount Level Assessed | Tax % Base | Tax % Overage Charge | Total Level Amount | Total Cumulative |
|---|---|---|---|---|---|---|---|
| $396,027,413 | $244,000,000 | $152,027,413 | $20,000,000 | 0.50 | 0.000 | $10,000,000 | $10,000,000 |
| $264,000,000 | $132,027,413 | $20,000,000 | 0.50 | 0.120 | $12,400,000 | $22,400,000 | |
| $284,000,000 | $112,027,413 | $20,000,000 | 0.50 | 0.450 | $19,000,000 | $41,400,000 | |
| $304,000,000 | $92,027,413 | $92,027,413 | 0.50 | 0.600 | $101,230,154 | $142,630,154 | |
| $396,027,413 | Tax Bill: | $142,630,154 |
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).
.jpg)