2025 Luxury Tax W1 W2 W3 W4 W5 W6 W7 W8 W9 W10 W11 W12 W13 W14 W15 W16 cutpenalty % bonuses % TEAM sum of salaries Total Salary 16 gm avg overline avg/over over cap $paid TEAM %pd under cut %rcv $ recv net effect TEAM Bank Account Bank after tax post-camp change PY change SALARY
Houston 2,838,438 2,864,063 2,864,063 2,889,063 2,889,063 2,889,063 2,889,063 2,889,063 2,889,063 2,889,063 2,889,063 2,889,063 2,889,063 2,889,063 2,889,063 2,889,063 86,800 0.4% 333,334 3.0% Houston 46,124,383 46,544,517 2,909,032 5,734,101 358,381 12,653,853 8,601,152 Houston 32.2% -19,151,017 -58% 0 (8,601,152) Houston 29,044,037 20,442,885 (7,240,677) (1,360,475) (11,646,602) 3,045,450         2,889,063
Green Bay 2,543,063 2,543,063 2,543,063 2,543,063 2,543,063 2,543,063 2,543,063 2,543,063 2,543,063 2,543,063 2,636,813 2,636,813 2,636,813 2,636,813 2,636,813 2,636,813 240,000 1.0% 4,000,001 35.6% Green Bay 41,251,508 45,491,509 2,843,219 4,681,093 292,568 11,600,845 7,021,640 Green Bay 26.3% -18,098,009 -55% 0 (7,021,640) Green Bay 29,192,931 22,171,291 (10,837,490) 3,815,850 0 (7,021,640)         2,636,813
Washington 2,829,750 2,829,750 2,829,750 2,979,750 2,989,438 2,989,438 2,989,438 2,999,125 2,979,750 2,476,313 2,392,563 1,751,938 1,741,938 1,741,938 1,741,938 1,766,938 2,946,467 12.8% 340,909 3.0% Washington 40,029,755 43,317,131 2,707,321 2,506,715 156,670 9,426,467 3,760,073 Washington 14.1% -15,923,631 -48% 0 (3,760,073) Washington 70,285,214 66,525,141 (9,817,340) 6,057,267 (4,070,846) 310,773         1,757,563
New York 2,306,938 2,312,500 2,322,188 2,312,500 2,312,500 2,312,500 2,312,500 2,333,750 2,333,750 2,846,875 2,846,875 2,933,750 2,933,750 2,933,750 2,933,750 2,933,750 722,750 3.1% 900,000 8.0% New York 41,221,626 42,844,376 2,677,774 2,033,960 127,123 8,953,712 3,050,940 New York 11.4% -15,450,876 -47% 0 (3,050,940) New York 62,251,056 59,200,116 0 (3,050,940) 0 (3,050,940)         2,933,750
Los Angeles 2,663,125 2,663,125 2,665,938 2,665,938 2,664,375 2,664,375 2,664,375 2,664,375 2,664,375 2,664,375 2,664,375 2,664,375 2,664,375 2,664,375 2,664,375 2,693,438 127,125 0.6% 0 0.0% Los Angeles 42,659,689 42,786,814 2,674,176 1,976,398 123,525 8,896,150 2,964,597 Los Angeles 11.1% -15,393,314 -46% 0 (2,964,597) Los Angeles 44,700,360 41,735,763 (6,176,976) 3,212,379 (3,855,744) 891,147         2,693,438
Florida 2,337,125 2,405,875 2,405,875 2,405,875 2,405,875 2,405,875 2,405,875 2,405,875 2,405,875 2,405,875 2,405,875 2,405,875 2,405,875 2,405,875 2,405,875 2,405,875 1,474,000 6.4% 1,666,667 14.8% Florida 38,425,250 41,565,917 2,597,870 755,501 47,219 7,675,253 1,133,252 Florida 4.2% -14,172,417 -43% 0 (1,133,252) Florida 77,119,305 75,986,053 (1,790,489) 657,237 0 (1,133,252)         2,405,875
Texas 2,531,500 2,531,500 2,531,500 2,531,500 2,531,500 2,531,500 2,531,500 2,531,500 2,531,500 2,531,500 2,531,500 2,541,188 2,541,188 2,550,875 2,550,875 2,541,188 370,000 1.6% 0 0.0% Texas 40,571,814 40,941,814 2,558,863 131,398 8,212 7,051,150 197,097 Texas 0.7% -13,548,314 -41% 0 (197,097) Texas 39,341,484 39,144,387 (1,967,976) 1,770,879 (275,897) 78,800         2,541,188
Portland 2,542,438 2,542,438 2,542,438 2,542,438 2,542,438 2,542,438 2,542,438 2,542,438 2,542,438 2,542,438 2,542,438 2,542,438 2,542,438 2,542,438 2,542,438 2,542,438 0 0.0% 0 0.0% Portland 40,679,008 40,679,008 2,542,438 -131,408 -8,213 6,788,344 0 Portland 0.0% -13,285,508 -40% 0 0 Portland 96,638,228 96,638,228 (1,000,488) 1,000,488 2,727,343 (2,727,343)         2,542,438
Baltimore 2,497,500 2,497,500 2,497,500 2,497,500 2,497,500 2,497,500 2,497,500 2,497,500 2,497,500 2,497,500 2,497,500 2,497,500 2,497,500 2,497,500 2,497,500 2,497,500 0 0.0% 0 0.0% Baltimore 39,960,000 39,960,000 2,497,500 -850,416 -53,151 6,069,336 0 Baltimore 0.0% -12,566,500 -38% 0 0 Baltimore 47,409,149 47,409,149 0 0 0 0         2,497,500
Cascadian 2,253,750 2,253,750 2,253,750 2,253,750 2,253,750 2,253,750 2,253,750 2,263,438 2,263,438 2,263,438 2,263,438 2,263,438 2,263,438 2,263,438 2,263,438 2,263,438 620,000 2.7% 333,334 3.0% Cascadian 36,147,192 37,100,526 2,318,783 -3,709,890 -231,868 3,209,862 0 Cascadian 0.0% -9,707,026 -29% 0 0 Cascadian 69,559,192 69,559,192 0 0 0 0         2,263,438
Vancouver Island 2,102,500 2,102,500 2,300,063 2,300,063 2,300,063 2,300,063 2,300,063 2,300,063 2,300,063 2,300,063 2,309,750 2,309,750 2,309,750 2,309,750 2,309,750 2,309,750 415,000 1.8% 0 0.0% Vancouver Island 36,464,004 36,879,004 2,304,938 -3,931,412 -245,713 2,988,340 0 Vancouver Island 0.0% -9,485,504 -29% 0 0 Vancouver Island 78,614,026 78,614,026 0 0 0 0         2,309,750
Fort McMurray 2,202,188 2,202,188 2,202,188 2,202,188 2,202,188 2,202,188 2,202,188 2,202,188 2,212,188 2,212,188 2,212,188 2,212,188 2,212,188 2,212,188 2,212,188 2,212,188 0 0.0% 0 0.0% Fort McMurray 35,315,008 35,315,008 2,207,188 -5,495,408 -343,463 1,424,344 0 Fort McMurray 0.0% -7,921,508 -24% 0 0 Fort McMurray 80,429,580 80,429,580 0 0 (3,173,607) 3,173,607         2,212,188
Richmond 1,766,563 1,804,063 1,775,938 1,741,250 1,741,250 1,741,250 1,741,250 1,735,313 1,735,313 1,735,313 1,797,813 1,797,813 1,784,375 1,784,375 1,784,375 1,765,625 5,262,126 22.8% 0 0.0% Richmond 28,231,879 33,494,005 2,093,375 -7,316,411 -457,276 396,659 0 Richmond 0.0% -6,100,505 -18% 0 0 Richmond 89,428,510 89,428,510 0 0 3,434,645 (3,434,645)         1,765,625
Philadelphia 1,769,688 1,695,375 1,500,938 1,325,938 1,316,563 1,316,563 1,316,563 1,316,563 1,346,250 1,357,188 1,330,625 1,700,625 1,700,625 1,700,625 1,689,688 1,719,375 4,100,750 17.8% 2,362,318 21.0% Philadelphia 24,103,192 30,566,260 1,910,391 -10,244,156 -640,260 3,324,404 0 Philadelphia 0.0% -3,172,760 -10% 0 0 Philadelphia 35,130,915 35,130,915 0 0 (16,808,373) 16,808,373         1,695,938
Eugene 1,749,375 1,723,750 1,743,125 1,743,125 1,743,125 1,743,125 1,743,125 1,743,125 1,743,125 1,743,125 1,743,125 2,151,563 2,151,563 2,151,563 2,151,563 2,151,563 0 0.0% 250,000 2.2% Eugene 29,919,065 30,169,065 1,885,567 -10,641,351 -665,084 3,721,599 0 Eugene 0.0% -2,775,565 -8% 0 0 Eugene 44,328,938 44,328,938 0 0 0 0         2,151,563
London 1,795,000 1,795,000 1,795,000 1,795,000 1,795,000 1,795,000 1,795,000 1,795,000 1,795,000 1,795,000 1,795,000 1,633,438 1,633,438 1,633,438 1,633,438 1,633,438 830,000 3.6% 0 0.0% London 27,912,190 28,742,190 1,796,387 -12,068,226 -754,264 5,148,474 0 London 0.0% -1,348,690 -4% 0 0 London 56,548,013 56,548,013 0 0 0 0         1,633,438
Delmarva 1,738,125 1,738,125 1,738,125 1,738,125 1,738,125 1,738,125 1,738,125 1,738,125 1,738,125 1,738,125 1,738,125 1,738,125 1,738,125 1,738,125 1,738,125 1,738,125 217,000 0.9% 40,000 0.4% Delmarva 27,810,000 28,067,000 1,754,188 -12,743,416 -796,464 5,823,664 0 Delmarva 0.0% -673,500 -2% 0 0 Delmarva 80,418,569 80,418,569 0 0 (4,734,369) 4,734,369         1,738,125
Columbus 1,656,875 1,656,875 1,656,875 1,656,875 1,656,875 1,656,875 1,656,875 1,656,875 1,656,875 1,656,875 1,656,875 1,656,875 1,656,875 1,656,875 1,656,875 1,656,875 210,000 0.9% 0 0.0% Columbus 26,510,000 26,720,000 1,670,000 -14,090,416 -880,651 7,170,664 0 Columbus 0.0% 673,500 2% 543,585 543,585 Columbus 62,531,481 63,075,066 608,010 (64,425) 4,002,986 (3,459,401)         1,656,875
Ruidoso 1,627,813 1,627,813 1,627,813 1,627,813 1,627,813 1,627,813 1,627,813 1,627,813 1,627,813 1,627,813 1,627,813 1,565,313 1,565,313 1,565,313 1,565,313 1,565,313 882,000 3.8% 0 0.0% Ruidoso 25,732,508 26,614,508 1,663,407 -14,195,908 -887,244 7,276,156 0 Ruidoso 0.0% 778,992 2% 628,728 628,728 Ruidoso 85,860,836 86,489,564 790,315 (161,587) 0 628,728         1,565,313
Chicago 1,568,813 1,568,813 1,568,813 1,568,813 1,568,813 1,568,813 1,568,813 1,568,813 1,568,813 1,568,813 1,568,813 1,568,813 1,568,813 1,568,813 1,568,813 1,568,813 55,000 0.2% 0 0.0% Chicago 25,101,008 25,156,008 1,572,251 -15,654,408 -978,401 8,734,656 0 Chicago 0.0% 2,237,492 7% 1,805,890 1,805,890 Chicago 133,999,560 135,805,450 660,431 1,145,459 562,334 1,243,556         1,568,813
Mexico City 1,522,500 1,522,500 1,522,500 1,522,500 1,522,500 1,522,500 1,522,500 1,522,500 1,522,500 1,522,500 1,489,688 1,489,688 1,489,688 1,489,688 1,489,688 1,489,688 0 0.0% 0 0.0% Mexico City 24,163,128 24,163,128 1,510,196 -16,647,288 -1,040,456 9,727,536 0 Mexico City 0.0% 3,230,372 10% 2,607,248 2,607,248 Mexico City 90,501,234 93,108,482 7,161,796 (4,554,548) 0 2,607,248         1,489,688
Boston 997,000 997,000 997,000 997,000 997,000 997,000 997,000 997,000 997,000 997,000 997,000 997,000 997,000 997,000 997,000 997,000 3,317,000 14.4% 1,000,000 8.9% Boston 15,952,000 20,269,000 1,266,813 -20,541,416 -1,283,839 13,621,664 0 Boston 0.0% 7,124,500 22% 5,750,216 5,750,216 Boston 98,744,967 104,495,183 7,143,923 (1,393,707) 12,773,883 (7,023,667)            997,000
Indianapolis 1,104,063 1,104,063 1,104,063 1,104,063 1,140,313 1,140,313 1,140,313 1,140,313 1,140,313 1,140,313 1,140,313 1,140,313 1,140,313 1,140,313 1,140,313 1,140,313 490,000 2.1% 0 0.0% Indianapolis 18,100,008 18,590,008 1,161,876 -22,220,408 -1,388,776 15,300,656 0 Indianapolis 0.0% 8,803,492 27% 7,105,338 7,105,338 Indianapolis 170,564,677 177,670,015 11,243,008 (4,137,670) 8,834,621 (1,729,283)         1,140,313
New Jersey 1,024,438 1,024,438 1,024,438 1,024,438 1,024,438 1,024,438 1,024,438 1,024,438 1,024,438 1,024,438 1,024,438 1,024,438 1,024,438 1,024,438 1,024,438 1,024,438 734,000 3.2% 0 0.0% New Jersey 16,391,008 17,125,008 1,070,313 -23,685,408 -1,480,338 16,765,656 0 New Jersey 0.0% 10,268,492 31% 8,287,746 8,287,746 New Jersey 87,987,809 96,275,555 11,223,952 (2,936,206) 12,229,626 (3,941,880)         1,024,438
$1,998,690 $2,000,253 $2,000,539 $1,998,690 $2,000,149 $2,000,149 $2,000,149 $2,001,594 $2,002,440 $2,003,300 $2,004,250 $2,004,680 $2,003,703 $2,004,107 $2,003,651 $2,005,956 23,100,018 11,226,563 TAX LINE $803,101,804 $2,091,411 -$106,365,708 $51,891 26,728,751 $1,336,438 cut line 26,728,751 0         2,004,589
MIN MIN MAX 641,667 A 311,849 40,810,411 $33,462,575 $2,150,282 1,113,698 $55,685 27,393,500 $0.81 avg - recipients
2.88% 1.40% $34,404,507 $554,868 55,685 sum med - recipients
% of "cap" 99% 33,116,840 med - all
392,500 M 0 Projected league minimum for 2026 $167,000 spread pay/rec
2025 league minimum $155,000 14,221,814
20% Raise on PY Minimum $186,000
average 2,550,651
16-week 40,810,416
Annual avg player salary (30 players/tm) $1,115,419
Multiplier for League Min 15%
Multiplier for League Min $167,000