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MLB
San Diego Padres 2025 Luxury Tax Payroll
The San Diego Padres 2025 tax salary table, including team tax space, and complete breakdowns of player tax salaries and bonuses.
Projected Total Tax
$273,108,464 / 6th
Est. Tax Bill
$6,992,447
2025 Active Roster
| Player (28) | Pos | Exp | Options Minor | Type | Luxury Tax | Luxury Tax % League CBT |
|---|---|---|---|---|---|---|
|
Machado
1 Manny Machado
|
3B | 12.056 | n/a |
Extension
|
$31,818,182 | 13.20% |
|
Bogaerts
2 Xander Bogaerts
|
SS | 11.042 | n/a |
Free Agent
|
$25,454,545 | 10.56% |
|
Tatis Jr.
3 Fernando Tatis Jr.
|
RF | 5.120 | n/a |
Extension
Pre-Arbitration |
$24,285,714 | 10.08% |
|
Darvish
4 Yu Darvish
|
SP | 12.146 | n/a |
Extension
|
$18,000,000 | 7.47% |
|
Arraez
5 Luis Arraez
|
1B | 5.121 | n/a |
Arbitration 4
Super Two |
$14,000,000 | 5.81% |
|
Pivetta
6 Nick Pivetta
|
SP | 6.166 | n/a |
Free Agent
|
$13,750,000 | 5.71% |
|
Cease
7 Dylan Cease
|
SP | 5.089 | n/a |
Arbitration 3
|
$13,750,000 | 5.71% |
|
Suarez
8 Robert Suarez
|
RP | 3.000 | n/a |
Free Agent
|
$12,200,000 | 5.06% |
|
Cronenworth
9 Jake Cronenworth
|
2B | 5.000 | n/a |
Extension
Arbitration |
$11,428,571 | 4.74% |
|
King
10 Michael King
|
SP | 5.004 |
Arbitration 3
|
$7,750,000 | 3.22% | |
|
Matsui
11 Yuki Matsui
|
RP | 1.000 | n/a |
Free Agent
Foreign Professional |
$5,600,000 | 2.32% |
|
Peralta
12 Wandy Peralta
|
RP | 7.168 | n/a |
Free Agent
|
$4,125,000 | 1.71% |
|
Diaz
13 Elias Diaz
|
C | 8.087 | n/a |
Free Agent
|
$3,650,000 | 1.51% |
|
Iglesias
14 Jose Iglesias
|
3B | 10.158 | n/a |
Free Agent
|
$3,000,000 | 1.24% |
|
Morejon
15 Adrian Morejon
|
RP | 4.140 | 1 |
Arbitration 3
|
$2,000,000 | 0.83% |
|
Sheets
16 Gavin Sheets
|
DH | 3.076 | 1 |
Free Agent
|
$1,600,000 | 0.66% |
|
Merrill
17 Jackson Merrill
|
CF | 1.000 | 3 |
Pre-Arbitration
|
$809,500 | 0.34% |
|
Estrada
18 Jeremiah Estrada
|
RP | 1.069 | 1 |
Pre-Arbitration
|
$776,500 | 0.32% |
|
Vasquez
19 Randy Vasquez
|
SP | 0.147 | 1 |
Pre-Arbitration
|
$673,440 | 0.28% |
|
Morgan
20 David Morgan
|
RP | 3 |
Pre-Arbitration
|
$565,602 | 0.23% | |
|
Johnson
21 Bryce Johnson
|
CF | 0.164 | 1 |
Free Agent
|
$434,677 | 0.18% |
|
McCoy
22 Mason McCoy
|
SS | 0.065 | 3 |
Free Agent
|
$392,748 | 0.16% |
|
Fermin
23 Freddy Fermin
|
C | 1.165 | 2 |
Pre-Arbitration
|
$247,977 | 0.10% |
|
Miller
24 Mason Miller
|
RP | 1.166 | 3 |
Pre-Arbitration
|
$242,667 | 0.10% |
|
O'Hearn
25 Ryan O'Hearn
|
DH | 6.002 | n/a |
Arbitration 3
|
$241,075 | 0.10% |
|
Rodriguez
26 Bradgley Rodriguez
|
RP | 3 |
Pre-Arbitration
|
$149,666 | 0.06% | |
|
Sears
27 JP Sears
|
SP | 2.081 | 2 |
Pre-Arbitration
|
$143,804 | 0.06% |
|
Wagner
28 Will Wagner
|
DH | 0.049 | 3 |
Pre-Arbitration
|
$46,174 | 0.02% |
2025 Injured List
Salaries from players who have been placed on the injured list, still counting against the payroll.
| Player (5) | Pos | Exp | Options Minor | Type | Luxury Tax | Luxury Tax % League CBT |
|---|---|---|---|---|---|---|
|
Musgrove
1 Joe Musgrove
|
SP | 8.063 | n/a |
Extension
|
$20,000,000 | |
|
Adam
2 Jason Adam
|
RP | 4.132 | 1 |
Arbitration 3
Super Two |
$4,800,000 | 1.99% |
|
Cortes
3 Nestor Cortes
|
SP | 5.094 | n/a |
Arbitration 3
|
$2,410,753 | 1.00% |
|
Brito
4 Jhony Brito
|
RP | 1.048 | 1 |
Pre-Arbitration
|
$769,500 | |
|
Laureano
5 Ramon Laureano
|
LF | 5.159 | n/a |
Free Agent
|
$241,075 | 0.10% |
2025 Retained
Cap breakdowns for players who have cap retained. All count against the team's payroll.
| Player (11) | Pos | Exp | Options Minor | Type | Luxury Tax | Luxury Tax % League CBT |
|---|---|---|---|---|---|---|
|
Hosmer
1 Eric Hosmer
|
1B | 12.024 | n/a |
Retained
|
$17,240,000 | |
|
Heyward
2 Jason Heyward
|
LF | 15.000 | n/a |
Retained
|
$1,000,000 | |
|
Maldonado
3 Martin Maldonado
|
C | 12.100 | n/a |
Retained
|
$1,000,000 | |
|
Kolek
4 Stephen Kolek
|
SP | 1.000 | 3 |
Retained
|
$406,237 | |
|
Lockridge
5 Brandon Lockridge
|
OF | 0.019 | 3 |
Retained
|
$382,269 | |
|
Joe
6 Connor Joe
|
1B | 3.136 | 2 |
Retained
|
$225,806 | |
|
Bergert
7 Ryan Bergert
|
SP | 3 |
Retained
|
$216,558 | ||
|
Gonzalez
8 Oscar Gonzalez
|
OF | 1.040 | 2 |
Retained
|
$140,194 | |
|
Baez
9 Henry Baez
|
SP | 2 |
Retained
|
$42,333 | ||
|
Nunez
10 Eduarniel Nunez
|
RP | 2 |
Retained
|
$40,860 | ||
|
Cosgrove
11 Tom Cosgrove
|
RP | 1.085 | 1 |
Retained
|
$25,313 |
2025 Minor
Salaries from players currently in the system. denotes a buried salary that counts against the payroll.
| Player (14) | Pos | Exp | Options Minor | Type | Luxury Tax | Luxury Tax % League CBT |
|---|---|---|---|---|---|---|
|
Hart
1 Kyle Hart
|
RP | 0.128 | 2 |
Free Agent
|
$1,500,000 | 0.62% |
|
Gurriel
2 Yulieski Gurriel
|
1B | 7.073 | n/a |
Free Agent
|
$1,350,000 | |
|
Campusano
3 Luis Campusano
|
C | 2.144 | 1 |
Arbitration 1
Super Two |
$1,000,000 | 0.41% |
|
Wade
4 Tyler Wade
|
SS | 5.058 |
Arbitration 3
|
$925,000 | ||
|
Hoeing
5 Bryan Hoeing
|
RP | 2.015 | 2 |
Pre-Arbitration
|
$585,161 | 0.24% |
|
Reynolds
6 Sean Reynolds
|
RP | 0.039 | 1 |
Pre-Arbitration
|
$467,556 | 0.19% |
|
Waldron
7 Matt Waldron
|
SP | 1.039 | 1 |
Pre-Arbitration
|
$401,626 | 0.17% |
|
Jacob
8 Alek Jacob
|
RP | 0.130 | 2 |
Pre-Arbitration
|
$380,570 | 0.16% |
|
Gillaspie
9 Logan Gillaspie
|
RP | 0.110 |
Free Agent
|
$340,255 | ||
|
Marinaccio
10 Ron Marinaccio
|
RP | 2.027 | 1 |
Pre-Arbitration
|
$336,667 | 0.14% |
|
Brooks
11 Trenton Brooks
|
1B | 0.035 | 3 |
Free Agent
|
$208,387 | |
|
Ornelas
12 Tirso Ornelas
|
OF | 2 |
Pre-Arbitration
|
$168,359 | 0.07% | |
|
Cruz
13 Omar Cruz
|
RP | 3 |
Free Agent
|
$168,359 | 0.07% | |
|
Rosario
14 Eguy Rosario
|
SS | 1.080 |
Pre-Arbitration
|
$33,118 |
2025 Luxury Tax Payroll Totals
| Competitive Balance Tax Threshold | $241,000,000 | |
| Tax Payroll | $270,351,396 | - |
|
Tax Bill
This team was a tax repeater at 20%.
|
$6,992,447 | - |
|
Total Allocations
This team is the combined value of tax payroll allocations plus the tax bill.
|
$277,343,843 | - |
Tax Bill Breakdown
The San Diego Padres are being assessed at 20%. This means this is the first year the team is above the tax threshold. They will also be assessed at the following surcharges for additional overages over $20 million: 12%
| Salaries | Level Tax Tier | Amount Over | Amount Level Assessed | Tax % Base | Tax % Overage Charge | Total Level Amount | Total Cumulative |
|---|---|---|---|---|---|---|---|
| $270,351,396 | $241,000,000 | $29,351,396 | $20,000,000 | 0.20 | 0.000 | $4,000,000 | $4,000,000 |
| $261,000,000 | $9,351,396 | $9,351,396 | 0.20 | 0.120 | $2,992,447 | $6,992,447 | |
| $281,000,000 | - | - | 0.20 | 0.425 | |||
| $301,000,000 | - | - | 0.20 | 0.600 | |||
| $270,351,396 | Tax Bill: | $6,992,447 |
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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