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MLB
San Francisco Giants 2026 Luxury Tax Payroll
The San Francisco Giants 2026 tax salary table, including team tax space, and complete breakdowns of player tax salaries and bonuses.
Projected Total Tax
$222,424,836 / 12th
Est. Tax Bill
$0
2026 Active Roster
| Player (40) | Pos | Exp | Options Minor | Type | Luxury Tax | Luxury Tax % League CBT |
|---|---|---|---|---|---|---|
|
Devers
1 Rafael Devers
|
3B | 8.070 | n/a |
Extension
|
$29,152,686 | 11.95% |
|
Adames
2 Willy Adames
|
SS | 7.105 | n/a |
Free Agent
|
$26,000,000 | 10.66% |
|
Chapman
3 Matt Chapman
|
3B | 8.109 | n/a |
Extension
|
$25,166,667 | 10.31% |
|
Ray
4 Robbie Ray
|
SP | 11.007 | n/a |
Free Agent
|
$23,000,000 | 9.43% |
|
Lee
5 Jung Hoo Lee
|
OF | 2.000 | 3 |
Free Agent
Foreign Professional |
$18,833,333 | 7.72% |
|
Webb
6 Logan Webb
|
SP | 6.044 | n/a |
Extension
Arbitration |
$18,000,000 | 7.38% |
|
Arraez
7 Luis Arraez
|
2B | 6.121 | n/a |
Free Agent
|
$12,000,000 | 4.92% |
|
Houser
8 Adrian Houser
|
SP | 6.136 | n/a |
Free Agent
|
$11,000,000 | 4.51% |
|
Bader
9 Harrison Bader
|
LF | 8.030 | n/a |
Free Agent
|
$10,250,000 | 4.20% |
|
Mahle
10 Tyler Mahle
|
SP | 8.018 | n/a |
Free Agent
|
$10,000,000 | 4.10% |
|
Brubaker
11 JT Brubaker
|
RP | 5.162 |
Arbitration 4
|
$1,820,000 | 0.75% | |
|
Hentges
12 Sam Hentges
|
RP | 4.157 |
Free Agent
|
$1,400,000 | 0.57% | |
|
Brennan
13 Will Brennan
|
RF | 2.155 | 3 |
Free Agent
|
$900,000 | 0.37% |
|
Ramos
14 Heliot Ramos
|
LF | 2.103 |
Pre-Arbitration
|
$820,000 | 0.34% | |
|
Beck
15 Tristan Beck
|
RP | 2.067 | 2 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Winn
16 Keaton Winn
|
RP | 1.090 | 2 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Walker
17 Ryan Walker
|
RP | 2.136 | 3 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Rodriguez
18 Jesus Rodriguez
|
C | 3 |
Pre-Arbitration
|
$820,000 | 0.34% | |
|
Matos
19 Luis Matos
|
OF | 1.156 | 1 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Gage
20 Matt Gage
|
RP | 0.155 | 1 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
McCray
21 Grant McCray
|
CF | 0.096 | 3 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Fitzgerald
22 Tyler Fitzgerald
|
2B | 1.108 | 2 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Miller
23 Erik Miller
|
RP | 2.000 | 3 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
McDonald
24 Trevor McDonald
|
SP | 0.014 | 2 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Koss
25 Christian Koss
|
SS | 1.000 | 3 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Bailey
26 Patrick Bailey
|
C | 2.136 | 3 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Schmitt
27 Casey Schmitt
|
3B | 2.035 | 1 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Encarnacion
28 Jerar Encarnacion
|
OF | 1.112 |
Pre-Arbitration
|
$820,000 | 0.34% | |
|
Seymour
29 Carson Seymour
|
RP | 0.074 | 3 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Roupp
30 Landen Roupp
|
SP | 1.085 | 2 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Sanmartin
31 Reiver Sanmartin
|
RP | 1.148 | 2 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Peguero
32 Joel Peguero
|
RP | 0.039 | 3 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Butto
33 Jose Butto
|
RP | 1.168 |
Pre-Arbitration
|
$820,000 | 0.34% | |
|
Susac
34 Daniel Susac
|
C | 3 |
Pre-Arbitration
|
$820,000 | 0.34% | |
|
Tidwell
35 Blade Tidwell
|
SP | 0.008 | 3 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Gilbert
36 Drew Gilbert
|
CF | 0.052 |
Pre-Arbitration
|
$820,000 | 0.34% | |
|
Whisenhunt
37 Carson Whisenhunt
|
SP | 0.054 | 3 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Birdsong
38 Hayden Birdsong
|
RP | 1.041 | 3 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Eldridge
39 Bryce Eldridge
|
1B | 0.014 | 3 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Bivens
40 Spencer Bivens
|
RP | 1.077 | 2 |
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 (3) | Pos | Exp | Options Minor | Type | Luxury Tax | Luxury Tax % League CBT |
|---|---|---|---|---|---|---|
|
Foley
1 Jason Foley
|
RP | 3.150 | 2 |
Free Agent
|
$2,000,000 | |
|
Wick
2 Rowan Wick
|
RP | 3.114 | 1 |
Free Agent
|
$880,000 | |
|
Rodriguez
3 Randy Rodriguez
|
RP | 1.148 | 1 |
Pre-Arbitration
|
$820,000 |
2026 Retained
Cap breakdowns for players who have cap retained. All count against the team's payroll.
| Player (1) | Pos | Exp | Options Minor | Type | Luxury Tax | Luxury Tax % League CBT |
|---|---|---|---|---|---|---|
|
Soler
1 Jorge Soler
|
RF | 10.143 | n/a |
Retained
|
$1,875,484 |
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 | $187,522,686 | 12th |
| Projected Pre-Arbitration Contracts | $10,660,000 | - |
| Injured Contracts | $3,700,000 | - |
| Retained Contracts | $1,875,484 | - |
| Player Benefits | $18,000,000 | - |
| Minor League Contracts | $2,700,000 | - |
| Pre-Arbitration Bonus Pool Contribution | $1,666,666 | - |
| Projected Tax Payroll | $222,424,836 | - |
| Projected Competitive Balance Tax Space | $21,575,164 | - |
|
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.
|
$222,424,836 | - |
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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