Seattle Mariners 2026 Luxury Tax Payroll

The Seattle Mariners 2026 tax salary table, including team tax space, and complete breakdowns of player tax salaries and bonuses.

SEASON

TEAM

PROPOSE TRADE

Projected Total Tax

$181,197,833 / 17th

Projected Tax Space

$62,802,167

Tax Status

20% / 1st-Time Payor

Est. Tax Bill

2026 Active Roster

Estimate

Player (40)	Pos	Exp	Options Minor	Type	Luxury Tax	Luxury Tax % League CBT
Castillo 1 Luis Castillo	SP	8.101	n/a	Extension Arbitration	$21,600,000	8.85%
Naylor 2 Josh Naylor	1B	6.127	n/a	Free Agent	$18,500,000	7.58%
Raleigh 3 Cal Raleigh	C	4.085	3	Extension Arbitration	$17,500,000	7.17%
Rodriguez 4 Julio Rodriguez	CF	4.000	3	Extension Pre-Arbitration	$17,441,667	7.15%
Arozarena 5 Randy Arozarena	LF	5.129	2	Arbitration 4	$15,650,000	6.41%
Gilbert 6 Logan Gilbert	SP	4.144	3	Arbitration 3	$10,927,000	4.48%
Crawford 7 J.P. Crawford	SS	7.163	n/a	Extension Arbitration	$10,200,000	4.18%
Munoz 8 Andres Munoz	RP	6.080	n/a	Extension Pre-Arbitration	$7,000,000	2.87%
Kirby 9 George Kirby	SP	3.151	3	Arbitration 2 Super Two	$6,550,000	2.68%
Refsnyder 10 Rob Refsnyder	RF	7.048	n/a	Free Agent	$6,250,000	2.56%
Donovan 11 Brendan Donovan	2B	4.000	3	Arbitration 2	$5,800,000	2.38%
Robles 12 Victor Robles	RF	7.033	n/a	Extension	$4,875,000	2.00%
Miller 13 Bryce Miller	SP	2.153	3	Arbitration 1 Super Two	$2,452,500	1.01%
Speier 14 Gabe Speier	RP	4.000		Arbitration 2	$2,125,000	0.87%
Raley 15 Luke Raley	1B	3.106		Arbitration 1	$2,050,000	0.84%
Brash 16 Matt Brash	RP	3.121	2	Arbitration 1	$1,550,000	0.64%
Knizner 17 Andrew Knizner	C	5.090	1	Free Agent	$1,000,000	0.41%
Vargas 18 Carlos Vargas	RP	1.140		Pre-Arbitration	$820,000	0.34%
Legumina 19 Casey Legumina	RP	1.111	1	Pre-Arbitration	$820,000	0.34%
Canzone 20 Dominic Canzone	RF	2.014	2	Pre-Arbitration	$820,000	0.34%
Zulueta 21 Yosver Zulueta	RP	0.071	1	Pre-Arbitration	$820,000	0.34%
Hancock 22 Emerson Hancock	RP	1.059	2	Pre-Arbitration	$820,000	0.34%
Wilcox 23 Cole Wilcox	RP	0.012	3	Pre-Arbitration	$820,000	0.34%
Pereda 24 Jhonny Pereda	C	0.140	2	Pre-Arbitration	$820,000	0.34%
Bazardo 25 Eduard Bazardo	RP	2.118		Pre-Arbitration	$820,000	0.34%
Bliss 26 Ryan Bliss	2B	1.061	2	Pre-Arbitration	$820,000	0.34%
Woo 27 Bryan Woo	SP	2.121	3	Pre-Arbitration	$820,000	0.34%
Mastrobuoni 28 Miles Mastrobuoni	LF	2.043	1	Pre-Arbitration	$820,000	0.34%
Rivas 29 Leonardo Rivas	2B	1.008	2	Pre-Arbitration	$820,000	0.34%
Ortiz 30 Robinson Ortiz	P		3	Pre-Arbitration	$820,000	0.34%
Young 31 Cole Young	SS	0.121	3	Pre-Arbitration	$820,000	0.34%
Hoppe 32 Alex Hoppe	P		3	Pre-Arbitration	$820,000	0.34%
Thomas 33 Rhylan Thomas	OF	0.007	3	Pre-Arbitration	$820,000	0.34%
Taylor 34 Troy Taylor	RP	0.094	3	Pre-Arbitration	$820,000	0.34%
Simpson 35 Josh Simpson	RP	1.099	2	Pre-Arbitration	$820,000	0.34%
Ferrer 36 José Ferrer	RP	2.094	2	Pre-Arbitration	$820,000	0.34%
Loutos 37 Ryan Loutos	RP	0.057	2	Pre-Arbitration	$820,000	0.34%
Gonzalez 38 Domingo Gonzalez	RP		3	Pre-Arbitration	$820,000	0.34%
Castano 39 Blas Castano	SP	0.007	3	Pre-Arbitration	$820,000	0.34%
Criswell 40 Cooper Criswell	RP	1.143	1	Pre-Arbitration	$800,000	0.33%

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
Evans 1 Logan Evans	SP	0.124	3	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	$152,271,167	17th
Projected Pre-Arbitration Contracts	$6,560,000	-
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	$181,197,833	-
Projected Competitive Balance Tax Space	$62,802,167	-
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.	$181,197,833	-

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).