Payrolls, 2025
The Dodgers carried a $417.3M tax payroll in 2025, 4.8 times the Marlins' $86.9M. 9 clubs went over the $241M tax line and paid $402.6M in tax between them.
All 30 clubs
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| Club | Payroll | Tax payroll | Vs. 2025 tax line | Tax paid |
|---|---|---|---|---|
| Los Angeles Dodgers | $345.3M | $417.3M | +$176.3M | $169.4M |
| New York Mets | $342.1M | $346.7M | +$105.7M | $91.6M |
| New York Yankees | $301.5M | $319.5M | +$78.5M | $61.8M |
| Philadelphia Phillies | $291.9M | $314.3M | +$73.3M | $56.1M |
| Toronto Blue Jays | $253.1M | $286.1M | +$45.1M | $13.6M |
| San Diego Padres | $217.6M | $270.4M | +$29.4M | $7M |
| Boston Red Sox | $198.2M | $248.9M | +$7.9M | $1.5M |
| Houston Astros | $236.4M | $246M | +$5M | $1.5M |
| Texas Rangers | $229.9M | $241.4M | +$381K | $190K |
| Atlanta Braves | $218.6M | $234.8M | −$6.2M | $0 |
| Chicago Cubs | $212M | $231.1M | −$9.9M | $0 |
| San Francisco Giants | $182.9M | $225.4M | −$15.6M | $0 |
| Los Angeles Angels | $207.4M | $221.4M | −$19.6M | $0 |
| Arizona Diamondbacks | $185.1M | $216.1M | −$24.9M | $0 |
| Seattle Mariners | $167.3M | $194.5M | −$46.5M | $0 |
| Detroit Tigers | $162.9M | $188.2M | −$52.8M | $0 |
| Kansas City Royals | $141.5M | $181M | −$60M | $0 |
| Baltimore Orioles | $165.6M | $179.3M | −$61.7M | $0 |
| St. Louis Cardinals | $139.1M | $153.5M | −$87.5M | $0 |
| Colorado Rockies | $128.7M | $146.7M | −$94.3M | $0 |
| Cincinnati Reds | $121.4M | $144.3M | −$96.7M | $0 |
| Milwaukee Brewers | $124.9M | $143.5M | −$97.5M | $0 |
| Minnesota Twins | $129M | $141.7M | −$99.3M | $0 |
| Washington Nationals | $107.7M | $133.7M | −$107.3M | $0 |
| Cleveland Guardians | $104.2M | $128.2M | −$112.8M | $0 |
| Athletics | $81M | $118.1M | −$122.9M | $0 |
| Pittsburgh Pirates | $87.2M | $108.6M | −$132.4M | $0 |
| Tampa Bay Rays | $80.8M | $103.4M | −$137.6M | $0 |
| Chicago White Sox | $87.8M | $91.8M | −$149.2M | $0 |
| Miami Marlins | $68.7M | $86.9M | −$154.1M | $0 |
Payroll is what each club paid its 40-man roster (AP via Register-Herald). Tax payroll is the luxury tax figure, which counts each contract's average annual value plus about $18.9M per club for benefits and the pre-arbitration bonus pool (AP via Post Register). Tax paid (MLB via CBS Sports). All reported, Dec 2025. Definitions are in the glossary. For each club against the proposed caps and floors, see the CBA page.
What payroll doesn't cover
Payroll counts what a club pays its major league players. It's one part of the cost of running a club. The rest, which we call organizational costs, includes:
- Minor league affiliates and player development
- Scouting, draft picks and international signings
- The front office, coaching staff and analytics department
- Ballpark and game-day operations, concessions and retail
- Revenue sharing payments to other clubs
- Property taxes, insurance and professional fees
No league-wide figure exists for these costs, because clubs don't publish their books. The exception is the Braves, whose owner, Atlanta Braves Holdings, is a public company that files annual results.
The Braves' baseball operations, 2025
Payroll was 37.4% of what the Braves spent on baseball in 2025. Organizational costs were the other 62.6%, $365.4M.
| Line | Amount | What it covers |
|---|---|---|
| Baseball revenue | $635.1M | Tickets, premium seating, sponsorships, TV and streaming rights, retail, and other events at the ballpark. |
| Major league payroll | $218.6M | 40-man roster salaries, prorated signing bonuses, earned incentives and buyouts, as compiled by the commissioner's office. Source: AP via Register-Herald. |
| Other baseball operating costs | $278.4M (modeled) | The filing's baseball operating costs ($497M) minus payroll. The filing names minor league expenses, revenue sharing, ballpark events, concessions and retail, and broadcasting among them. |
| Selling, general and administrative | $87M (modeled) | Overhead. The filing names property taxes, insurance and professional fees. Baseball revenue minus baseball operating costs minus baseball Adjusted OIBDA. The filing reports SG&A only for the whole company; this isolates the baseball share. Excludes stock-based pay. |
| Left over (Adjusted OIBDA) | $51.1M | Operating income before depreciation and amortization, the Braves' own measure. It's before interest on debt, wear on the ballpark and income taxes. |
Figures are reported unless marked: † modeled by DugoutIQ. About labels Source: Atlanta Braves Holdings, 2025 year-end results, Feb 25, 2026. Payroll from AP.
Operating income comes after all of these costs. The Braves' $51.1M, like Forbes' operating income for every club, is what remained once payroll and organizational costs were paid.
Forbes estimated the Braves at $524M (estimated) in revenue and $27M (estimated) in operating income for 2025, lower than the filing. Forbes subtracts revenue sharing and stadium revenue used for debt service from revenue; the Braves count revenue sharing as a cost.
Read with care. The Battery Atlanta, the real estate the Braves' owner built around the ballpark, earned another $68.5M before depreciation that isn't counted here. AP's payroll and the club's own salary expense are measured differently, so the split between payroll and other costs is modeled. One club's books aren't a template for the other 29.
Tax thresholds under the current CBA
| Season | Threshold |
|---|---|
| 2022 | $230M |
| 2023 | $233M |
| 2024 | $237M |
| 2025 | $241M |
| 2026 | $244M |
Reported. Source: MLB.com glossary.