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MLB
New York Yankees 2025 Luxury Tax Payroll
The New York Yankees 2025 tax salary table, including team tax space, and complete breakdowns of player tax salaries and bonuses.
Projected Total Tax
$318,095,908 / 3rd
Est. Tax Bill
$61,774,820
2025 Active Roster
| Player (28) | Pos | Exp | Options Minor | Type | Luxury Tax | Luxury Tax % League CBT |
|---|---|---|---|---|---|---|
|
Judge
1 Aaron Judge
|
RF | 8.051 | n/a |
Free Agent
|
$40,000,000 | 16.60% |
|
Fried
2 Max Fried
|
SP | 6.148 | n/a |
Free Agent
|
$27,250,000 | 11.31% |
|
Rodon
3 Carlos Rodon
|
SP | 9.168 | n/a |
Free Agent
|
$27,000,000 | 11.20% |
|
Bellinger
4 Cody Bellinger
|
CF | 7.160 | n/a |
Free Agent
|
$24,166,666 | 10.03% |
|
Stanton
5 Giancarlo Stanton
|
DH | 14.118 | n/a |
Extension
Arbitration |
$22,000,000 | 9.13% |
|
Goldschmidt
6 Paul Goldschmidt
|
1B | 13.059 | n/a |
Free Agent
|
$12,500,000 | 5.19% |
|
Williams
7 Devin Williams
|
RP | 5.056 | n/a |
Arbitration 3
|
$8,600,000 | 3.57% |
|
Chisholm
8 Jazz Chisholm
|
2B | 4.075 | 2 |
Arbitration 2
|
$5,850,000 | 2.43% |
|
McMahon
9 Ryan McMahon
|
3B | 7.006 | n/a |
Extension
Arbitration |
$5,383,480 | 2.23% |
|
Grisham
10 Trent Grisham
|
CF | 5.060 | n/a |
Arbitration 3
|
$5,250,000 | 2.18% |
|
Hill
11 Tim Hill
|
RP | 6.112 | n/a |
Free Agent
|
$2,850,000 | 1.18% |
|
Weaver
12 Luke Weaver
|
RP | 7.112 | n/a |
Free Agent
|
$2,750,000 | 1.14% |
|
Leiter Jr.
13 Mark Leiter Jr.
|
RP | 4.031 |
Arbitration 2
|
$2,050,000 | 0.85% | |
|
Yarbrough
14 Ryan Yarbrough
|
RP | 6.117 | n/a |
Free Agent
|
$2,000,000 | 0.83% |
|
Bednar
15 David Bednar
|
RP | 4.076 | 2 |
Arbitration 2
|
$1,871,480 | 0.78% |
|
Doval
16 Camilo Doval
|
RP | 3.071 | 2 |
Arbitration 1
|
$1,435,352 | 0.60% |
|
Volpe
17 Anthony Volpe
|
SS | 2.000 | 3 |
Pre-Arbitration
|
$879,000 | 0.36% |
|
Gil
18 Luis Gil
|
SP | 2.073 | 1 |
Pre-Arbitration
|
$804,125 | 0.33% |
|
Wells
19 Austin Wells
|
C | 1.031 | 3 |
Pre-Arbitration
|
$801,400 | 0.33% |
|
Cruz
20 Fernando Cruz
|
RP | 2.035 | 3 |
Pre-Arbitration
|
$785,000 | 0.33% |
|
Rice
21 Ben Rice
|
DH | 0.076 | 2 |
Pre-Arbitration
|
$782,800 | 0.32% |
|
Domínguez
22 Jasson Domínguez
|
LF | 0.130 | 2 |
Pre-Arbitration
|
$774,200 | 0.32% |
|
Warren
23 Will Warren
|
SP | 0.016 | 2 |
Pre-Arbitration
|
$767,600 | 0.32% |
|
Rosario
24 Amed Rosario
|
SS | 7.062 | n/a |
Free Agent
|
$688,172 | 0.29% |
|
Slater
25 Austin Slater
|
LF | 6.147 | n/a |
Free Agent
|
$573,925 | 0.24% |
|
Schlittler
26 Cam Schlittler
|
SP | 3 |
Pre-Arbitration
|
$335,053 | 0.14% | |
|
Caballero
27 José Caballero
|
SS | 1.170 | 3 |
Pre-Arbitration
|
$246,384 | 0.10% |
|
Blackburn
28 Paul Blackburn
|
RP | 5.018 | n/a |
Free Agent
|
$159,355 | 0.07% |
2025 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 |
|---|---|---|---|---|---|---|
|
Cole
1 Gerrit Cole
NTC: 60-DAY-DISABLED-LIST ELBOW (TOMMY JOHN)
|
SP | 11.111 | n/a |
Free Agent
|
$36,000,000 | |
|
Loaisiga
2 Jonathan Loaisiga
15-DAY: BACK
|
RP | 6.022 | n/a |
Free Agent
|
$5,000,000 | 2.07% |
|
Schmidt
3 Clarke Schmidt
60-DAY: ARM
|
SP | 3.148 | 1 |
Arbitration 2
Super Two |
$3,600,000 | |
|
Cousins
4 Jake Cousins
60-DAY: ELBOW
|
RP | 2.091 | 1 |
Pre-Arbitration
|
$841,050 | |
|
Cabrera
5 Oswaldo Cabrera
60-DAY: ANKLE
|
3B | 2.050 | 2 |
Pre-Arbitration
|
$825,600 | |
|
Headrick
6 Brent Headrick
15-DAY: ARM
|
RP | 0.075 | 1 |
Pre-Arbitration
|
$393,871 | 0.16% |
2025 Retained
Cap breakdowns for players who have cap retained. All count against the team's payroll.
| Player (16) | Pos | Exp | Options Minor | Type | Luxury Tax | Luxury Tax % League CBT |
|---|---|---|---|---|---|---|
|
Stroman
1 Marcus Stroman
|
SP | 10.026 | n/a |
Retained
|
$18,500,000 | |
|
LeMahieu
2 D.J. LeMahieu
RELEASED
|
2B | 12.128 | n/a |
Retained
|
$15,000,000 | |
|
Hicks
3 Aaron Hicks
|
CF | 10.076 | n/a |
Retained
|
$10,000,000 | |
|
Cortes
4 Nestor Cortes
|
SP | 5.094 | n/a |
Retained
|
$2,000,000 | |
|
Brubaker
5 JT Brubaker
|
RP | 5.000 |
Retained
|
$1,705,591 | ||
|
Carrasco
6 Carlos Carrasco
|
SP | 13.147 | n/a |
Retained
|
$1,500,000 | |
|
Reyes
7 Pablo Reyes
|
2B | 2.096 |
Retained
|
$900,000 | ||
|
Peraza
8 Oswald Peraza
|
SS | 1.014 |
Retained
|
$527,614 | ||
|
Beeter
9 Clayton Beeter
|
RP | 0.011 | 2 |
Retained
|
$261,248 | |
|
Pereira
10 Everson Pereira
|
OF | 0.041 | 1 |
Retained
|
$127,000 | |
|
Gomez
11 Yoendrys Gomez
|
RP | 0.029 |
Retained
|
$123,395 | ||
|
Matzek
12 Tyler Matzek
|
RP | 6.003 | n/a |
Retained
|
$102,151 | |
|
Rodriguez
13 Jesus Rodriguez
|
C | 3 |
Retained
|
$42,333 | ||
|
Hartlieb
14 Geoff Hartlieb
|
RP | 1.158 | 2 |
Retained
|
$41,667 | |
|
Garcia
15 Rico Garcia
|
RP | 1.042 |
Retained
|
$38,710 | ||
|
Alexander
16 C.J. Alexander
|
3B | 0.012 | 2 |
Retained
|
$17,319 |
2025 Minor
Salaries from players currently in the system. denotes a buried salary that counts against the payroll.
| Player (11) | Pos | Exp | Options Minor | Type | Luxury Tax | Luxury Tax % League CBT |
|---|---|---|---|---|---|---|
|
Hamilton
1 Ian Hamilton
|
RP | 2.126 | 1 |
Pre-Arbitration
|
$642,545 | 0.27% |
|
Escarra
2 J.C. Escarra
|
C | 3 |
Pre-Arbitration
|
$567,957 | 0.24% | |
|
De Los Santos
3 Yerry De Los Santos
|
RP | 1.019 | 2 |
Pre-Arbitration
|
$441,290 | 0.18% |
|
Effross
4 Scott Effross
|
RP | 2.154 | 2 |
Arbitration 1
Super Two |
$348,387 | 0.14% |
|
Vivas
5 Jorbit Vivas
|
SS | 0.003 | 1 |
Pre-Arbitration
|
$216,559 | 0.09% |
|
Shewmake
6 Braden Shewmake
|
SS | 0.065 | 1 |
Pre-Arbitration
|
$186,000 | 0.08% |
|
Arias
7 Michael Arias
|
RP | 2 |
Pre-Arbitration
|
$123,900 | 0.05% | |
|
Bird
8 Jake Bird
|
RP | 2.092 | 2 |
Pre-Arbitration
|
$106,978 | 0.04% |
|
De La Cruz
9 Bryan De La Cruz
|
RF | 3.056 | 2 |
Free Agent
|
$91,935 | |
|
Winans
10 Allan Winans
|
RP | 0.031 | 1 |
Pre-Arbitration
|
$81,720 | 0.03% |
|
Sandridge
11 Jayvien Sandridge
|
RP | 3 |
Free Agent
|
$20,430 | 0.01% |
2025 Luxury Tax Payroll Totals
| Competitive Balance Tax Threshold | $241,000,000 | |
| Tax Payroll | $319,522,564 | - |
|
Tax Bill
This team was a tax repeater at 50%.
|
$61,774,820 | - |
|
Total Allocations
This team is the combined value of tax payroll allocations plus the tax bill.
|
$381,297,384 | - |
Tax Bill Breakdown
The New York Yankees 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 |
|---|---|---|---|---|---|---|---|
| $319,522,564 | $241,000,000 | $78,522,564 | $20,000,000 | 0.50 | 0.000 | $10,000,000 | $10,000,000 |
| $261,000,000 | $58,522,564 | $20,000,000 | 0.50 | 0.120 | $12,400,000 | $22,400,000 | |
| $281,000,000 | $38,522,564 | $20,000,000 | 0.50 | 0.450 | $19,000,000 | $41,400,000 | |
| $301,000,000 | $18,522,564 | $18,522,564 | 0.50 | 0.600 | $20,374,820 | $61,774,820 | |
| $319,522,564 | Tax Bill: | $61,774,820 |
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).
