Tampa Bay Rays 2026 Luxury Tax Payroll

The Tampa Bay Rays 2026 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

$105,196,666 / 27th

Projected Tax Space

$138,803,334

Tax Status

20% / 1st-Time Payor

Est. Tax Bill

$0

2026 Active Roster

Estimate
Player (40) Pos Exp Options Minor Type Luxury Tax Luxury Tax % League CBT
Martinez
1
Nick Martinez
SP 7.002 n/a
Free Agent
$13,000,000 5.33%
Diaz
2
Yandy Diaz
1B 7.122 n/a
Extension
$12,000,000 4.92%
Matz
3
Steven Matz
RP 10.099 n/a
Free Agent
$7,500,000 3.07%
Mullins
4
Cedric Mullins
CF 6.078 n/a
Free Agent
$7,000,000 2.87%
Lux
5
Gavin Lux
2B 5.114 2
Arbitration 3
$5,525,000 2.26%
Rasmussen
6
Drew Rasmussen
SP 5.111 2
Extension
Arbitration
$4,250,000 1.74%
McClanahan
7
Shane McClanahan
SP 4.158 2
Arbitration 3
Super Two
$3,600,000 1.48%
Jax
8
Griffin Jax
RP 4.091 2
Arbitration 2
$3,565,000 1.46%
Pepiot
9
Ryan Pepiot
SP 3.005 1
Arbitration 1
$3,025,000 1.24%
Fraley
10
Jake Fraley
RF 5.097
Free Agent
$3,000,000 1.23%
Fortes
11
Nick Fortes
C 3.149 2
Arbitration 2
Super Two
$2,535,000 1.04%
Walls
12
Taylor Walls
SS 4.092 2
Arbitration 1
$2,450,000 1.00%
Cleavinger
13
Garrett Cleavinger
RP 4.060
Arbitration 2
$2,400,000 0.98%
Uceta
14
Edwin Uceta
RP 2.150
Arbitration 1
Super Two
$1,525,000 0.63%
Wilson
15
Steven Wilson
RP 3.166 3
Arbitration 2
$1,520,000 0.62%
Baker
16
Bryan Baker
RP 3.049
Arbitration 1
$1,275,000 0.52%
Sulser
17
Cole Sulser
RP 4.096
Arbitration 3
$1,050,000 0.43%
Palacios
18
Richard Palacios
OF 2.156 1
Arbitration 1
Super Two
$945,000 0.39%
Kelly
19
Kevin Kelly
RP 2.156 3
Arbitration 1
Super Two
$925,000 0.38%
Scholtens
20
Jesse Scholtens
RP 2.091 2
Pre-Arbitration
$820,000 0.34%
Vilade
21
Ryan Vilade
LF 0.076 2
Pre-Arbitration
$820,000 0.34%
Englert
22
Mason Englert
RP 1.168 2
Pre-Arbitration
$820,000 0.34%
Feduccia
23
Hunter Feduccia
C 0.095 2
Pre-Arbitration
$820,000 0.34%
Mesa Jr.
24
Victor Mesa Jr.
OF 0.034 2
Pre-Arbitration
$820,000 0.34%
Bigge
25
Hunter Bigge
RP 1.049 2
Pre-Arbitration
$820,000 0.34%
Seymour
26
Ian Seymour
RP 0.085 3
Pre-Arbitration
$820,000 0.34%
Boyle
27
Joe Boyle
SP 1.005 2
Pre-Arbitration
$820,000 0.34%
Gomez
28
Yoendrys Gomez
SP 0.135
Pre-Arbitration
$820,000 0.34%
Areinamo
29
Jadher Areinamo
SS 3
Pre-Arbitration
$820,000 0.34%
Williams
30
Carson Williams
SS 0.039 3
Pre-Arbitration
$820,000 0.34%
Rock
31
Joe Rock
SP 0.033 3
Pre-Arbitration
$820,000 0.34%
Malloy
32
Justyn-Henry Malloy
DH 1.040 3
Pre-Arbitration
$820,000 0.34%
Aranda
33
Jonathan Aranda
1B 2.030 1
Pre-Arbitration
$820,000 0.34%
Keegan
34
Dominic Keegan
1B 3
Pre-Arbitration
$820,000 0.34%
Melton
35
Jacob Melton
CF 0.111 3
Pre-Arbitration
$820,000 0.34%
Simpson
36
Chandler Simpson
2B 0.140 3
Pre-Arbitration
$820,000 0.34%
Cook
37
Alex Cook
P 3
Pre-Arbitration
$820,000 0.34%
DeLuca
38
Jonny DeLuca
CF 2.085 2
Pre-Arbitration
$820,000 0.34%
Williamson
39
Ben Williamson
3B 0.110 3
Pre-Arbitration
$820,000 0.34%
Caminero
40
Junior Caminero
3B 1.058 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 (1) Pos Exp Options Minor Type Luxury Tax Luxury Tax % League CBT
Rodriguez
1
Manuel Rodriguez
RP 2.139
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 $77,090,000 24th
Projected Pre-Arbitration Contracts $5,740,000 -
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 $105,196,666 -
Projected Competitive Balance Tax Space $138,803,334 -
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.
$105,196,666 -

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 17, 2026
Justin Suero, P

Signed a contract with Tampa Bay (TB)

Feb 09, 2026
Nick Martinez, SP

Signed a 1 year $13 million contract with Tampa Bay (TB)

Feb 06, 2026
Brett Wisely, 2B

Designated for Assignment by Tampa Bay (TB)

Feb 06, 2026
Victor Mesa Jr., OF

Traded to Tampa Bay (TB) from Miami (MIA) for Angel Brachi

Feb 06, 2026
Edwin Uceta, RP

Signed a 1 year $1.525 million contract with Tampa Bay (TB), settling in arbitration

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