San Francisco Giants 2025 Luxury Tax Payroll

The San Francisco Giants 2025 tax salary table, including team tax space, and complete breakdowns of player tax salaries and bonuses.

SEASON
TEAM
 
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Projected Total Tax

$217,982,568 / 13th

Projected Tax Space

$241,000,000

Tax Status

30% / 2nd-Time Payor

Est. Tax Bill

$0

2025 Active Roster

Player (28) Pos Exp Options Minor Type Luxury Tax Luxury Tax % League CBT
Adames
1
Willy Adames
SS 6.105 n/a
Free Agent
$26,000,000 10.79%
Chapman
2
Matt Chapman
3B 7.109 n/a
Extension
$25,166,667 10.44%
Ray
3
Robbie Ray
SP 10.007 n/a
Free Agent
$23,000,000 9.54%
Lee
4
Jung Hoo Lee
CF 1.000 3
Free Agent
Foreign Professional
$18,833,333 7.81%
Webb
5
Logan Webb
SP 5.044 n/a
Extension
Arbitration
$18,000,000 7.47%
Devers
6
Rafael Devers
DH 7.070 n/a
Extension
$17,505,397 7.26%
Verlander
7
Justin Verlander
SP 19.002 n/a
Free Agent
$15,000,000 6.22%
Flores
8
Wilmer Flores
1B 11.003 n/a
Extension
$5,500,000 2.28%
Knizner
9
Andrew Knizner
C 4.145 1
Free Agent
$943,548 0.39%
Lucchesi
10
Joey Lucchesi
RP 4.113 2
Free Agent
$854,839 0.35%
Ramos
11
Heliot Ramos
LF 1.130
Pre-Arbitration
$780,000 0.32%
Walker
12
Ryan Walker
RP 1.136 3
Pre-Arbitration
$780,000 0.32%
Bailey
13
Patrick Bailey
C 1.136 3
Pre-Arbitration
$780,000 0.32%
Schmitt
14
Casey Schmitt
3B 1.035 1
Pre-Arbitration
$780,000 0.32%
Encarnacion
15
Jerar Encarnacion
OF 0.112
Pre-Arbitration
$770,000 0.32%
Bivens
16
Spencer Bivens
RP 0.077 2
Pre-Arbitration
$765,000 0.32%
Koss
17
Christian Koss
SS 3
Pre-Arbitration
$739,481 0.31%
Beck
18
Tristan Beck
RP 1.129 2
Pre-Arbitration
$534,097 0.22%
Seymour
19
Carson Seymour
RP 3
Pre-Arbitration
$346,355 0.14%
Gage
20
Matt Gage
RP 0.063 1
Free Agent
$296,129 0.12%
McCray
21
Grant McCray
CF 0.047 3
Pre-Arbitration
$289,345 0.12%
Butto
22
Jose Butto
RP 0.168
Pre-Arbitration
$252,960 0.11%
Gilbert
23
Drew Gilbert
CF
Pre-Arbitration
$212,473 0.09%
Peguero
24
Joel Peguero
RP 3
Free Agent
$159,355 0.07%
McDonald
25
Trevor McDonald
SP 0.001 2
Pre-Arbitration
$123,900 0.05%
Brubaker
26
JT Brubaker
RP 5.000
Free Agent
$114,409 0.05%
Teng
27
Kai-Wei Teng
SP 0.022 3
Free Agent
$109,850 0.05%
Eldridge
28
Bryce Eldridge
1B 3
Pre-Arbitration
$57,204 0.02%

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
Murphy
1
Tom Murphy
C 7.092 n/a
Free Agent
$4,125,000
Smith
2
Dominic Smith
1B 6.034 n/a
Free Agent
$943,548 0.39%
Miller
3
Erik Miller
RP 1.000 3
Pre-Arbitration
$780,000
Rodriguez
4
Randy Rodriguez
RP 0.148 1
Pre-Arbitration
$770,000
Roupp
5
Landen Roupp
SP 0.085 2
Pre-Arbitration
$765,000 0.32%
Whisenhunt
6
Carson Whisenhunt
SP 3
Pre-Arbitration
$223,220 0.09%

2025 Retained

Cap breakdowns for players who have cap retained. All count against the team's payroll.

Player (15) Pos Exp Options Minor Type Luxury Tax Luxury Tax % League CBT
Yastrzemski
1
Mike Yastrzemski
RF 5.128 n/a
Retained
$8,250,000
Rogers
2
Taylor Rogers
RP 8.145 n/a
Retained
$5,000,000
Rogers
3
Tyler Rogers
RP 5.034 n/a
Retained
$3,556,440
Wade Jr.
4
LaMonte Wade Jr.
RF 5.035
Retained
$3,481,183
Doval
5
Camilo Doval
RP 3.071 2
Retained
$3,089,648
Hicks
6
Jordan Hicks
SP 7.000 n/a
Retained
$2,225,807
Soler
7
Jorge Soler
RF 9.143 n/a
Retained
$1,875,484
Trivino
8
Lou Trivino
RP 6.163 n/a
Retained
$1,066,882
Wisely
9
Brett Wisely
2B 1.035
Retained
$358,032
Villar
10
David Villar
3B 0.162
Retained
$140,753
Harrison
11
Kyle Harrison
RP 1.041 3
Retained
$132,614
Johnson
12
Daniel Johnson
RF 0.123 1
Retained
$94,594
Alexander
13
Scott Alexander
RP 7.080 n/a
Retained
$57,204
Ragsdale
14
Carson Ragsdale
SP 3
Retained
$43,333
Alcantara
15
Sergio Alcantara
SS 2.005
Retained
$8,172

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
Matos
1
Luis Matos
OF 1.014 1
Pre-Arbitration
$588,387 0.24%
Birdsong
2
Hayden Birdsong
RP 0.083 3
Pre-Arbitration
$527,173 0.22%
Fitzgerald
3
Tyler Fitzgerald
2B 1.000 2
Pre-Arbitration
$502,161 0.21%
Winn
4
Keaton Winn
RP 1.053 2
Pre-Arbitration
$304,161 0.13%
Huff
5
Sam Huff
C 1.156
Pre-Arbitration
$301,935
Hjelle
6
Sean Hjelle
RP 1.072 1
Pre-Arbitration
$229,000
Black
7
Mason Black
SP 0.048 2
Pre-Arbitration
$134,240 0.06%
Luciano
8
Marco Luciano
SS 0.092 1
Pre-Arbitration
$123,900 0.05%
Meckler
9
Wade Meckler
OF 0.024 1
Pre-Arbitration
$123,900 0.05%
Villar
10
David Villar
3B 0.162
Pre-Arbitration
$122,580
Basabe
11
Osleivis Basabe
SS 0.050 1
Pre-Arbitration
$76,605
Porter
12
Logan Porter
C 0.021 3
Free Agent
$40,969
Tidwell
13
Blade Tidwell
SP 3
Pre-Arbitration
$39,968 0.02%
Rodriguez
14
Jesus Rodriguez
C 3
Pre-Arbitration
$19,667 0.01%

2025 Luxury Tax Payroll Totals

Competitive Balance Tax Threshold $241,000,000
Tax Payroll $225,357,291 -
Tax Bill
This team was a tax repeater at 30%.
$0 -
Total Allocations
This team is the combined value of tax payroll allocations plus the tax bill.
$225,357,291 -

Glossary

MLB Tax Rate Penalties

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.

MLB Tax Salaries

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).

TRANSACTIONS

Feb 26, 2026
Alberto Gomez, P

Signed a contract with San Francisco (SF)

Feb 23, 2026
Brent Honeywell, RP

Signed a minor league contract with San Francisco (SF)

Feb 20, 2026
Trey Dillard, P

Signed a minor league contract with San Francisco (SF)

Feb 15, 2026
Will Brennan, RF

Signed a 1 year $900,000 contract with San Francisco (SF)

Feb 13, 2026
Rowan Wick, RP

Signed a 1 year $880,000 contract with San Francisco (SF)

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