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The maximum number of teams paying the competitiveness balance tax in one season is 6, which happened in 2016 and 2022. The Roster Resource currently has six teams already at the base threshold of $233 million, but the Dodgers are a rounding error away from the line and another handful are not far off.
These numbers are still informal, especially given that arbitration salaries are still mostly estimates. Teams can also add or subtract to their ledgers and change status by trading throughout the year. but consider this a high-level snapshot of the current situation.
Highest – CBT above $293 million
of Mets Not only are they over the top tier of CBT, they’re on another planet. Currently, their salary is estimated at $376 million and the CBT figure at $390 million. They are currently slated to pay him more than $116 million in taxes alone, which is more than his 2023 gross salary for his 11 teams.
CBT $273 million to $293 million
of Yankees Alone in this tier, but just below the upper threshold. Roster Resource’s current CBT figure is $291.8 million, with little room to add more. If they stay above the $273 million line, both the Yankees and Mets will be 10 spots back on their top picks in the 2024 Draft, and both the Mets and Dodgers will be 10 spots behind in the 2022 draft. It was over his $40 million above the base threshold.
CBT $253 million to $273 million
of Padres is the only club in this section with a CBT number currently pegged at $267 million. They paid his taxes in 2021 and his 2022 and will be his third taxpayer in 2023. This means that we will currently be taxed at 62% on spending over $253 million, and will continue to pay any additional tax. Jumping over the $273 million line jumps to a 95% rate, 10 slots behind the 2024 top draft picks.
CBT $233 million to $253 million
of Phillies, braves When blue jays is currently in this group, with Phils ahead of the other two at $251MM. The Phillies will also pay taxes in 2022, becoming a second taxpayer. That means he’s currently set to be taxed at a rate of 30%, and that rate jumps to 42% on spending over $253 million.
Both the Braves and Blue Jays will pay taxes for the first time in their respective history, and will each impose a 20% tax rate on spending over the line. The Jays are currently worth just $233.2 million and Atlanta he’s calculated at $240 million.
Just below the $233 million threshold
The Dodgers’ current CBT amount is calculated at $232.9 million, just below the floor line. Rumor has it that they hope to dangle below the line as they can enter as “first-time” payers in 2024 to reset their status. It’s going to be difficult at the moment to do so unless you move the .
Several other teams are within Dodgers range and may have to start thinking about taxes if they make another significant signing or trade. Rangers and Angels at $220 million each, Cubs at $214 million, Red Sox $212 million, Astros $209 million, Giants $208 million, White Sox $205 million.
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