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It's December 9th, so we're only 11 months away from the 2023 tax window closing, but it's still the perfect time to assess our projected tax payrolls for each MLB team. At present time, 4 teams (NYM, NYY, PHI, SD) currently project north of the $233M threshold.

Last year's CBA instituted four tax tiers that affect the final bill. This year, those tiers range as so:

1. +$233M -> $253M
2. +$253M -> $273M
3. +$273M -> $293M
4. +$293M

The Padres & Phillies currently reside in Tier 1, the Yankees in Tier 2, & the Mets (handedly) live in Tier 4 - a tier named after the Mets' new owner. The Padres are set to be 3-peat tax offenders, but are only slightly over the Tier 1 threshold right now. The Phillies are projected to be repeat offenders but also currently live in the lowest tax penalty tier for 2023. The Yankees will be tax offender repeaters, and have already pushed into the second tax tier for 2023. The Mets will be tax repeaters for 2023, and are in line for the maximum amount of surcharge penalty - obviously. 

Team 40-Man Players Current Active Tax Projected Opening Day Tax
Arizona Diamondbacks 40 $80,666,666 $116,871,857
Atlanta Braves 39 $199,216,666 $226,903,390
Baltimore Orioles 39 $39,045,832 $74,582,001
Boston Red Sox 42 $149,082,499 $192,459,121
Chicago Cubs 38 $145,158,333 $174,763,345
Chicago White Sox 37 $158,866,666 $187,594,532
Cincinnati Reds 40 $62,416,666 $86,491,989
Cleveland Guardians 40 $66,059,523 $116,455,844
Colorado Rockies 38 $165,183,333 $179,894,187
Detroit Tigers 39 $113,849,999 $129,813,434
Houston Astros 37 $158,940,476 $197,293,816
Kansas City Royals 40 $53,066,666 $94,075,809
Los Angeles Angels 40 $167,241,666 $212,674,085
Los Angeles Dodgers 37 $139,771,490 $189,964,140
Miami Marlins 40 $68,766,666 $108,536,654
Milwaukee Brewers 39 $67,355,554 $136,041,880
Minnesota Twins 39 $65,277,380 $109,980,604
New York Mets 40 $315,283,332 $347,195,339
New York Yankees 41 $221,716,666 $261,881,565
Oakland Athletics 41 $27,666,666 $56,481,176
Philadelphia Phillies 42 $207,549,008 $242,414,946
Pittsburgh Pirates 41 $49,816,666 $72,965,709
San Diego Padres 37 $176,517,878 $233,442,959
San Francisco Giants 40 $124,066,666 $156,450,199
Seattle Mariners 38 $136,661,904 $175,536,382
St. Louis Cardinals 40 $140,555,554 $178,592,297
Tampa Bay Rays 41 $78,970,454 $121,044,842
Texas Rangers 41 $174,566,666 $199,698,413
Toronto Blue Jays 39 $149,357,142 $199,746,492
Washington Nationals 39 $84,724,999 $110,188,735

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