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MLB
Pittsburgh Pirates 2026 Luxury Tax Payroll
The Pittsburgh Pirates 2026 tax salary table, including team tax space, and complete breakdowns of player tax salaries and bonuses.
Projected Total Tax
$123,760,416 / 23rd
Est. Tax Bill
$0
2026 Active Roster
| Player (33) | Pos | Exp | Options Minor | Type | Luxury Tax | Luxury Tax % League CBT |
|---|---|---|---|---|---|---|
|
Keller
1 Mitch Keller
|
SP | 6.026 | n/a |
Extension
Arbitration |
$15,400,000 | 6.31% |
|
O'Hearn
2 Ryan O'Hearn
|
DH | 7.002 | n/a |
Free Agent
|
$14,500,000 | 5.94% |
|
Reynolds
3 Bryan Reynolds
|
RF | 6.163 | n/a |
Extension
Arbitration |
$13,343,750 | 5.47% |
|
Ozuna
4 Marcell Ozuna
|
DH | 12.124 | n/a |
Free Agent
|
$12,000,000 | 4.92% |
|
Lowe
5 Brandon Lowe
|
2B | 7.058 | n/a |
Extension
Pre-Arbitration |
$11,000,000 | 4.51% |
|
Soto
6 Gregory Soto
|
RP | 6.102 | n/a |
Free Agent
|
$7,750,000 | 3.18% |
|
Santana
7 Dennis Santana
|
RP | 5.126 |
Arbitration 3
|
$3,500,000 | 1.43% | |
|
Cruz
8 Oneil Cruz
|
CF | 3.110 |
Arbitration 1
|
$3,300,000 | 1.35% | |
|
Bart
9 Joey Bart
|
C | 4.020 |
Arbitration 2
|
$2,530,000 | 1.04% | |
|
Urquidy
10 José Urquidy
|
SP | 6.049 | n/a |
Free Agent
|
$1,500,000 | 0.61% |
|
Lawrence
11 Justin Lawrence
|
RP | 3.167 |
Arbitration 2
Super Two |
$1,225,000 | 0.50% | |
|
Ramirez
12 Yohan Ramirez
|
RP | 3.135 |
Arbitration 1
|
$825,000 | 0.34% | |
|
Ashcraft
13 Braxton Ashcraft
|
RP | 0.126 | 2 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Sisk
14 Evan Sisk
|
RP | 0.060 | 3 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Sanders
15 Cam Sanders
|
RP | 0.037 | 2 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Triolo
16 Jared Triolo
|
3B | 2.071 | 2 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Callihan
17 Tyler Callihan
|
2B | 0.152 | 3 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Mangum
18 Jake Mangum
|
CF | 1.000 | 3 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Horwitz
19 Spencer Horwitz
|
1B | 1.152 | 1 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Mattson
20 Isaac Mattson
|
RP | 0.150 | 2 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Gonzales
21 Nick Gonzales
|
2B | 2.018 | 1 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Yorke
22 Nick Yorke
|
2B | 0.042 | 3 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Mlodzinski
23 Carmen Mlodzinski
|
RP | 2.081 | 2 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Rodríguez
24 Endy Rodríguez
|
1B | 2.077 | 2 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Davis
25 Henry Davis
|
C | 2.037 | 2 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Chandler
26 Bubba Chandler
|
SP | 0.038 | 3 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Montgomery
27 Mason Montgomery
|
RP | 1.021 | 3 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Cook
28 Billy Cook
|
OF | 0.025 | 3 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Barco
29 Hunter Barco
|
SP | 0.006 | 3 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Valdez
30 Enmanuel Valdez
|
2B | 2.018 | 1 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Skenes
31 Paul Skenes
|
SP | 2.000 | 3 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Garcia
32 Jhostynxon Garcia
|
OF | 0.009 | 3 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Flores
33 Rafael Flores
|
C | 0.013 | 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 (1) | Pos | Exp | Options Minor | Type | Luxury Tax | Luxury Tax % League CBT |
|---|---|---|---|---|---|---|
|
Jones
1 Jared Jones
|
SP | 2.000 | 3 |
Pre-Arbitration
|
$820,000 |
2026 Minor
Salaries from players currently in the system. denotes a buried salary that counts against the payroll.
| Player (7) | Pos | Exp | Options Minor | Type | Luxury Tax | Luxury Tax % League CBT |
|---|---|---|---|---|---|---|
|
Harbin
1 Ryan Harbin
|
P | 3 |
Pre-Arbitration
|
$820,000 | 0.34% | |
|
Kelly
2 Antwone Kelly
|
P | 3 |
Pre-Arbitration
|
$820,000 | 0.34% | |
|
Valdez
3 Esmerlyn Valdez
|
OF | 3 |
Pre-Arbitration
|
$820,000 | 0.34% | |
|
Harrington
4 Thomas Harrington
|
SP | 0.010 | 3 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Brannigan
5 Jack Brannigan
|
3B | 3 |
Pre-Arbitration
|
$820,000 | 0.34% | |
|
Dotel
6 Wilber Dotel
|
P | 3 |
Pre-Arbitration
|
$820,000 | 0.34% | |
|
Bidois
7 Brandan Bidois
|
P | 3 |
Pre-Arbitration
|
$820,000 | 0.34% |
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 | $86,873,750 | 22nd |
| Projected Pre-Arbitration Contracts | $11,480,000 | - |
| Injured Contracts | $820,000 | - |
| Retained Contracts | $0 | - |
| Player Benefits | $18,000,000 | - |
| Minor Buried League Contracts | $5,740,000 | - |
| Pre-Arbitration Bonus Pool Contribution | $1,666,666 | - |
| Projected Tax Payroll | $123,760,416 | - |
| Projected Competitive Balance Tax Space | $120,239,584 | - |
|
Projected Tax Bill
This team is currently a tax repeater at 20%.
|
$0 | - |
|
Total Allocations
This team is the combined value of projected tax payroll allocations plus the projected tax bill.
|
$123,760,416 | - |
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).
