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MLB
Toronto Blue Jays 2026 Luxury Tax Payroll
The Toronto Blue Jays 2026 tax salary table, including team tax space, and complete breakdowns of player tax salaries and bonuses.
Projected Total Tax
$300,250,459 / 5th
Est. Tax Bill
$26,587,844
2026 Active Roster
| Player (39) | Pos | Exp | Options Minor | Type | Luxury Tax | Luxury Tax % League CBT |
|---|---|---|---|---|---|---|
|
Guerrero Jr.
1 Vladimir Guerrero Jr.
|
1B | 6.157 | n/a |
Extension
|
$35,714,286 | 14.64% |
|
Cease
2 Dylan Cease
|
SP | 6.089 | n/a |
Free Agent
|
$26,750,000 | 10.96% |
|
Springer
3 George Springer
|
RF | 11.166 | n/a |
Free Agent
|
$25,000,000 | 10.25% |
|
Gausman
4 Kevin Gausman
|
SP | 11.151 | n/a |
Free Agent
|
$22,000,000 | 9.02% |
|
Berríos
5 José Berríos
|
SP | 9.044 | n/a |
Extension
Arbitration |
$18,714,286 | 7.67% |
|
Gimenez
6 Andres Gimenez
|
2B | 5.106 | 2 |
Extension
Pre-Arbitration |
$15,214,286 | 6.24% |
|
Okamoto
7 Kazuma Okamoto
|
3B |
Free Agent
Foreign Professional |
$15,000,000 | 6.15% | ||
|
Santander
8 Anthony Santander
|
LF | 7.162 | n/a |
Free Agent
|
$13,720,000 | 5.62% |
|
Rogers
9 Tyler Rogers
|
RP | 6.034 | n/a |
Free Agent
|
$12,333,333 | 5.05% |
|
Kirk
10 Alejandro Kirk
|
C | 5.047 | 3 |
Extension
Arbitration |
$11,600,000 | 4.75% |
|
Hoffman
11 Jeff Hoffman
|
RP | 7.084 | n/a |
Free Agent
|
$11,000,000 | 4.51% |
|
Varsho
12 Daulton Varsho
|
LF | 5.128 | 2 |
Arbitration 4
|
$10,750,000 | 4.41% |
|
Bieber
13 Shane Bieber
|
SP | 7.097 | n/a |
Free Agent
|
$10,555,102 | 4.33% |
|
Ponce
14 Cody Ponce
|
SP | 0.126 | 1 |
Free Agent
|
$10,000,000 | 4.10% |
|
Garcia
15 Yimi Garcia
|
RP | 10.149 | n/a |
Free Agent
|
$7,500,000 | 3.07% |
|
Sánchez
16 Jesús Sánchez
|
LF | 4.118 |
Arbitration 3
Super Two |
$6,800,000 | 2.79% | |
|
Straw
17 Myles Straw
|
CF | 5.125 | 2 |
Extension
Pre-Arbitration |
$6,375,000 | 2.61% |
|
Clement
18 Ernie Clement
|
3B | 3.168 |
Arbitration 2
Super Two |
$4,600,000 | 1.89% | |
|
Lauer
19 Eric Lauer
|
RP | 5.091 |
Arbitration 3
|
$4,400,000 | 1.80% | |
|
Heineman
20 Tyler Heineman
|
C | 3.066 |
Arbitration 1
|
$1,237,500 | 0.51% | |
|
Little
21 Brendon Little
|
RP | 1.135 | 2 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Jimenez
22 Leonardo Jimenez
|
SS | 0.124 | 1 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Schneider
23 Davis Schneider
|
3B | 2.029 | 3 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Fisher
24 Braydon Fisher
|
RP | 0.130 | 3 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Barger
25 Addison Barger
|
SS | 1.098 | 1 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Clase
26 Jonatan Clase
|
OF | 0.109 | 1 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Macko
27 Adam Macko
|
SP | 2 |
Pre-Arbitration
|
$820,000 | 0.34% | |
|
Varland
28 Louie Varland
|
RP | 1.163 | 1 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Nance
29 Tommy Nance
|
RP | 2.165 |
Pre-Arbitration
|
$820,000 | 0.34% | |
|
Tiedemann
30 Ricky Tiedemann
|
P | 3 |
Pre-Arbitration
|
$820,000 | 0.34% | |
|
Lee
31 Chase Lee
|
RP | 0.095 | 3 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Lukes
32 Nathan Lukes
|
CF | 1.145 | 1 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Valenzuela
33 Brandon Valenzuela
|
C | 3 |
Pre-Arbitration
|
$820,000 | 0.34% | |
|
Miles
34 Spencer Miles
|
P | 3 |
Pre-Arbitration
|
$820,000 | 0.34% | |
|
Fluharty
35 Mason Fluharty
|
RP | 0.139 | 3 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Bloss
36 Jake Bloss
|
SP | 0.039 | 2 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Bastardo
37 Angel Bastardo
|
P | 1.000 | n/a |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Estrada
38 Lazaro Estrada
|
RP | 0.004 | 3 |
Pre-Arbitration
|
$820,000 | 0.34% |
|
Yesavage
39 Trey Yesavage
|
SP | 0.014 |
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 |
|---|---|---|---|---|---|---|
|
Francis
1 Bowden Francis
|
SP | 2.098 | 1 |
Pre-Arbitration
|
$820,000 |
2026 Minor
Salaries from players currently in the system. denotes a buried salary that counts against the payroll.
| Player (1) | Pos | Exp | Options Minor | Type | Luxury Tax | Luxury Tax % League CBT |
|---|---|---|---|---|---|---|
|
Rodriguez
1 Yariel Rodriguez
|
RP | 2.000 | n/a |
Free Agent
Foreign Professional |
$6,400,000 |
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 | $269,263,793 | 4th |
| Projected Pre-Arbitration Contracts | $4,920,000 | - |
| Injured Contracts | $820,000 | - |
| Retained Contracts | $0 | - |
| Player Benefits | $18,000,000 | - |
| Minor Buried League Contracts | $6,400,000 | - |
| Pre-Arbitration Bonus Pool Contribution | $1,666,666 | - |
| Projected Tax Payroll | $300,250,459 | - |
| Projected Competitive Balance Tax Space | $-56,250,459 | - |
|
Projected Tax Bill
This team is currently a tax repeater at 30%.
|
$26,587,844 | - |
|
Total Allocations
This team is the combined value of projected tax payroll allocations plus the projected tax bill.
|
$326,838,303 | - |
Tax Bill Breakdown
The Toronto Blue Jays are being assessed at 30%. This means this is the second consecutive year the team is above the tax threshold. They will also be assessed at the following surcharges for additional overages over $20 million: 12%, 45%
| Salaries | Level Tax Tier | Amount Over | Amount Level Assessed | Tax % Base | Tax % Overage Charge | Total Level Amount | Total Cumulative |
|---|---|---|---|---|---|---|---|
| $300,250,459 | $244,000,000 | $56,250,459 | $20,000,000 | 0.30 | 0.000 | $6,000,000 | $6,000,000 |
| $264,000,000 | $36,250,459 | $20,000,000 | 0.30 | 0.120 | $8,400,000 | $14,400,000 | |
| $284,000,000 | $16,250,459 | $16,250,459 | 0.30 | 0.450 | $12,187,844 | $26,587,844 | |
| $304,000,000 | - | - | 0.30 | 0.600 | |||
| $300,250,459 | Tax Bill: | $26,587,844 |
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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