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MLB
San Diego Padres 2026 Luxury Tax Payroll
The San Diego Padres 2026 tax salary table, including team tax space, and complete breakdowns of player tax salaries and bonuses.
Projected Total Tax
$262,093,678 / 6th
Est. Tax Bill
$5,428,103
2026 Active Roster
| Player (40) | Pos | Exp | Options Minor | Type | Luxury Tax | Luxury Tax % League CBT |
|---|---|---|---|---|---|---|
|
Machado
1 Manny Machado
|
3B | 13.056 | n/a |
Extension
|
$31,818,182 | 13.04% |
|
Bogaerts
2 Xander Bogaerts
|
2B | 12.042 | n/a |
Free Agent
|
$25,454,545 | 10.43% |
|
King
3 Michael King
|
SP | 6.004 |
Free Agent
|
$25,000,000 | 10.25% | |
|
Tatis Jr.
4 Fernando Tatis Jr.
|
RF | 6.120 | n/a |
Extension
Pre-Arbitration |
$24,285,714 | 9.95% |
|
Musgrove
5 Joe Musgrove
|
SP | 9.063 | n/a |
Extension
|
$20,000,000 | 8.20% |
|
Darvish
6 Yu Darvish
|
SP | 13.146 | n/a |
Extension
|
$18,000,000 | 7.38% |
|
Merrill
7 Jackson Merrill
|
CF | 2.000 | 3 |
Extension
Pre-Arbitration |
$15,000,000 | 6.15% |
|
Pivetta
8 Nick Pivetta
|
SP | 7.166 | n/a |
Free Agent
|
$13,750,000 | 5.64% |
|
Cronenworth
9 Jake Cronenworth
|
1B | 6.000 | n/a |
Extension
Arbitration |
$11,428,571 | 4.68% |
|
Adam
10 Jason Adam
|
RP | 5.132 | 1 |
Arbitration 4
|
$6,675,000 | 2.74% |
|
Laureano
11 Ramon Laureano
|
RF | 6.159 | n/a |
Free Agent
|
$6,500,000 | 2.66% |
|
Matsui
12 Yuki Matsui
|
RP | 2.000 | n/a |
Free Agent
Foreign Professional |
$5,600,000 | 2.30% |
|
Sheets
13 Gavin Sheets
|
DH | 4.076 | 1 |
Arbitration 2
|
$4,500,000 | 1.84% |
|
Peralta
14 Wandy Peralta
|
RP | 8.168 | n/a |
Free Agent
|
$4,125,000 | 1.69% |
|
Andujar
15 Miguel Andujar
|
OF | 6.053 | n/a |
Free Agent
|
$4,000,000 | 1.64% |
|
Miller
16 Mason Miller
|
RP | 2.166 | 3 |
Arbitration 2
Super Two |
$4,000,000 | 1.64% |
|
Morejon
17 Adrian Morejon
|
RP | 5.140 | 1 |
Arbitration 4
|
$3,900,000 | 1.60% |
|
Song
18 Sung Mun Song
|
INF |
Free Agent
Foreign Professional |
$3,750,000 | 1.54% | ||
|
Sears
19 JP Sears
|
SP | 3.065 | 2 |
Arbitration 1
|
$2,750,000 | 1.13% |
|
Canning
20 Griffin Canning
|
SP | 6.075 | n/a |
Free Agent
|
$2,500,000 | 1.02% |
|
Fermin
21 Freddy Fermin
|
C | 2.165 | 2 |
Arbitration 1
Super Two |
$2,100,000 | 0.86% |
|
Márquez
22 Germán Márquez
|
SP | 9.027 | n/a |
Free Agent
|
$1,750,000 | 0.72% |
|
Hart
23 Kyle Hart
|
RP | 1.022 | 2 |
Free Agent
|
$1,200,000 | 0.49% |
|
Campusano
24 Luis Campusano
|
C | 3.003 | 1 |
Arbitration 2
Super Two |
$900,000 | 0.37% |
|
Johnson
25 Bryce Johnson
|
CF | 1.097 | 1 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
McCoy
26 Mason McCoy
|
SS | 0.144 | 3 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Estrada
27 Jeremiah Estrada
|
RP | 2.069 | 1 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Hoeing
28 Bryan Hoeing
|
RP | 2.133 | 2 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Vasquez
29 Randy Vasquez
|
SP | 1.129 | 1 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Rodriguez
30 Bradgley Rodriguez
|
RP | 0.020 | 3 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Hawkins
31 Garrett Hawkins
|
P | 3 |
Pre-Arbitration
|
$820,000 | 0.34% | |
|
Wagner
32 Will Wagner
|
2B | 0.151 | 3 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Jacob
33 Alek Jacob
|
RP | 1.059 | 2 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Marinaccio
34 Ron Marinaccio
|
RP | 2.064 | 1 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Waldron
35 Matt Waldron
|
SP | 1.107 | 1 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Morgan
36 David Morgan
|
RP | 0.134 | 3 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Mendez
37 Miguel Mendez
|
P | 3 |
Pre-Arbitration
|
$820,000 | 0.34% | |
|
Castellanos
38 Nick Castellanos
|
DH | 12.029 | n/a |
Free Agent
|
$780,000 | 0.32% |
|
Acosta
39 Daison Acosta
|
P |
Free Agent
|
$780,000 | 0.32% | ||
|
Adcock
40 Ty Adcock
|
RP | 0.053 | 1 |
Free Agent
|
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 |
|---|---|---|---|---|---|---|
|
Brito
1 Jhony Brito
|
RP | 2.048 | 1 |
Pre-Arbitration
|
$820,000 |
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 | $240,547,012 | 6th |
| Injured Contracts | $820,000 | - |
| 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 | $262,093,678 | - |
| Projected Competitive Balance Tax Space | $-18,093,678 | - |
|
Projected Tax Bill
This team is currently a tax repeater at 30%.
|
$5,428,103 | - |
|
Total Allocations
This team is the combined value of projected tax payroll allocations plus the projected tax bill.
|
$267,521,781 | - |
Tax Bill Breakdown
The San Diego Padres are being assessed at 30%. This means this is the second consecutive year the team is above the tax threshold.
| Salaries | Level Tax Tier | Amount Over | Amount Level Assessed | Tax % Base | Tax % Overage Charge | Total Level Amount | Total Cumulative |
|---|---|---|---|---|---|---|---|
| $262,093,678 | $244,000,000 | $18,093,678 | $18,093,678 | 0.30 | 0.000 | $5,428,103 | $5,428,103 |
| $264,000,000 | - | - | 0.30 | 0.120 | |||
| $284,000,000 | - | - | 0.30 | 0.450 | |||
| $304,000,000 | - | - | 0.30 | 0.600 | |||
| $262,093,678 | Tax Bill: | $5,428,103 |
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).
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