2026 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 Week 1 change post-camp change PY change SALARY
Portland 3,908,000 3,908,000 3,908,000 3,918,563 3,918,563 3,918,563 3,918,563 3,918,563 3,918,563 3,918,563 3,918,563 3,918,563 3,918,563 3,918,563 3,918,563 3,918,563 50,000 0.2% 0.0% Portland 62,665,319 62,715,319 3,919,707 18,854,071 1,178,379 35,968,832 28,281,107 Portland 28.2% -32,246,565 -95% 0 (28,281,107) Portland 93,321,837 65,040,730 (33,122,496) 4,841,389 (31,688,496) 3,407,389 0 (28,281,107)         3,918,563
Delmarva 3,705,500 3,716,063 3,716,063 3,716,063 3,716,063 3,541,063 3,541,063 3,541,063 3,541,063 3,541,063 3,541,063 3,541,063 3,541,063 3,541,063 3,541,063 3,541,063 300,000 1.4% 0.0% Delmarva 57,521,445 57,821,445 3,613,840 13,960,197 872,512 31,074,958 20,940,296 Delmarva 20.8% -27,352,691 -80% 0 (20,940,296) Delmarva 91,139,939 70,199,643 (28,637,496) 7,697,200 (30,278,496) 9,338,200 0 (20,940,296)         3,541,063
Green Bay 3,973,688 3,973,688 3,992,438 3,992,438 3,992,438 2,840,000 2,768,125 2,768,125 2,878,688 2,941,188 2,941,188 2,941,188 2,941,188 2,941,188 2,941,188 2,941,188 63,238 0.3% 5,533,334 28.7% Green Bay 51,767,944 57,364,516 3,585,282 13,503,268 843,954 30,618,029 20,254,902 Green Bay 20.2% -26,895,762 -79% 0 (20,254,902) Green Bay 16,778,033 (3,476,869) (42,984,009) 22,729,107 (41,236,497) 20,981,595 (9,871,640) (10,383,262)         2,941,188
Los Angeles 3,391,063 3,391,063 3,391,063 3,391,063 3,391,063 3,403,563 3,403,563 3,403,563 3,403,563 3,403,563 3,403,563 3,403,563 3,403,563 3,403,563 3,403,563 3,403,563 205,100 0.9% 0.0% Los Angeles 54,394,508 54,599,608 3,412,476 10,738,360 671,148 27,853,121 16,107,540 Los Angeles 16.0% -24,130,854 -71% 0 (16,107,540) Los Angeles 55,540,350 39,432,810 (20,742,408) 4,634,868 (21,488,496) 5,380,956 (2,964,597) (13,142,943)         3,403,563
Houston 2,971,875 2,971,875 2,958,625 2,958,625 2,971,125 2,971,125 2,966,063 2,966,063 2,966,063 2,966,063 2,966,063 2,966,063 2,966,063 2,966,063 2,966,063 2,966,063 438,050 2.0% 5,166,667 26.8% Houston 47,463,880 53,068,597 3,316,787 9,207,349 575,459 26,322,110 13,811,024 Houston 13.7% -22,599,843 -66% 0 (13,811,024) Houston 30,746,337 16,935,313 (18,640,697) 4,829,673 (17,386,697) 3,575,673 (10,101,152) (3,709,872)         2,966,063
Florida 2,356,063 2,356,063 2,356,063 2,356,063 2,356,063 2,807,313 2,807,313 2,807,313 2,629,188 2,629,188 2,629,188 2,629,188 2,629,188 2,629,188 2,629,188 2,629,188 1,515,000 7.0% 1,666,667 8.6% Florida 41,235,758 44,417,425 2,776,089 556,177 34,761 17,670,938 834,266 Florida 0.8% -13,948,671 -41% 0 (834,266) Florida 86,882,688 86,048,422 (573,509) (260,757) (858,497) 24,231 (1,883,252) 1,048,986         2,629,188
Philadelphia 2,147,313 2,147,313 2,025,438 2,050,438 2,050,438 2,691,063 2,691,063 2,691,063 2,656,688 2,656,688 2,656,688 2,656,688 2,656,688 2,656,688 2,656,688 2,656,688 3,869,875 17.8% 400,000 2.1% Philadelphia 39,747,633 44,017,508 2,751,094 156,260 9,766 17,271,021 234,390 Philadelphia 0.2% -13,548,754 -40% 0 (234,390) Philadelphia 40,310,245 40,075,855 0 (234,390) 0 (234,390) 0 (234,390)         2,656,688
Vancouver Island 2,567,500 2,567,500 2,567,500 2,567,500 2,567,500 2,567,500 2,580,000 2,580,000 2,580,000 2,580,000 2,580,000 2,580,000 2,580,000 2,580,000 2,580,000 2,580,000 0.0% 2,500,000 12.9% Vancouver Island 41,205,000 43,705,000 2,731,563 -156,248 -9,766 16,958,513 0 Vancouver Island 0.0% -13,236,246 -39% 0 0 Vancouver Island 84,855,810 84,855,810 (875,496) 875,496 0 0 0 0         2,580,000
New York 2,178,625 2,189,188 2,511,563 2,511,563 2,522,125 2,384,563 2,384,563 2,384,563 2,525,188 2,585,750 2,585,750 2,585,750 2,585,750 2,585,750 2,585,750 2,585,750 3,792,375 17.5% 0.0% New York 39,692,191 43,484,566 2,717,785 -376,682 -23,543 16,738,079 0 New York 0.0% -13,015,812 -38% 0 0 New York 66,595,455 66,595,455 0 0 0 0 (3,290,940) 3,290,940         2,585,750
Texas 2,433,063 2,433,063 2,461,813 2,461,813 2,448,063 2,437,500 2,437,500 2,437,500 2,437,500 2,437,500 2,437,500 2,437,500 2,437,500 2,437,500 2,437,500 2,437,500 1,208,238 5.6% 0.0% Texas 39,050,315 40,258,553 2,516,160 -3,602,695 -225,168 13,512,066 0 Texas 0.0% -9,789,799 -29% 0 0 Texas 50,616,119 50,616,119 0 0 (2,864,508) 2,864,508 (197,097) 197,097         2,437,500
Richmond 2,168,313 2,168,313 2,168,313 2,211,000 2,300,938 2,290,375 2,290,375 2,290,375 2,316,563 2,316,563 2,316,563 2,316,563 2,316,563 2,316,563 2,316,563 2,316,563 1,770,439 8.1% 0.0% Richmond 36,420,506 38,190,945 2,386,934 -5,670,303 -354,394 11,444,458 0 Richmond 0.0% -7,722,191 -23% 0 0 Richmond 94,889,502 94,889,502 0 0 0 0 0 0         2,316,563
Ruidoso 2,363,438 2,363,438 2,363,438 2,363,438 2,363,438 2,363,438 2,363,438 2,363,438 2,363,438 2,363,438 2,363,438 2,363,438 2,363,438 2,363,438 2,363,438 2,363,438 0.0% 0.0% Ruidoso 37,815,008 37,815,008 2,363,438 -6,046,240 -377,890 11,068,521 0 Ruidoso 0.0% -7,346,254 -22% 0 0 Ruidoso 102,802,404 102,802,404 0 0 0 0 1,829,737 (1,829,737)         2,363,438
Tokyo 2,279,875 2,279,875 2,279,875 2,279,875 2,279,875 2,279,875 2,279,875 2,279,875 2,279,875 2,279,875 2,279,875 2,279,875 2,279,875 2,279,875 2,279,875 2,279,875 0.0% 250,700 1.3% Tokyo 36,478,000 36,728,700 2,295,544 -7,132,548 -445,784 9,982,213 0 Tokyo 0.0% -6,259,946 -18% 0 0 Tokyo 45,228,749 45,228,749 0 0 0 0 0 0         2,279,875
Cascadian 2,235,313 2,235,313 2,235,313 2,235,313 2,172,813 2,172,813 2,172,813 2,172,813 2,172,813 2,172,813 2,172,813 2,172,813 2,172,813 2,172,813 2,172,813 2,172,813 566,938 2.6% 333,333 1.7% Cascadian 35,015,008 35,915,279 2,244,705 -7,945,969 -496,623 9,168,792 0 Cascadian 0.0% -5,446,525 -16% 0 0 Cascadian 82,766,203 82,766,203 0 0 0 0 0 0         2,172,813
Washington 1,630,313 1,630,313 1,736,563 1,736,563 1,736,563 1,736,563 1,867,813 1,867,813 1,867,813 1,867,813 1,867,813 1,867,813 1,867,813 1,867,813 1,867,813 1,867,813 1,829,500 8.4% 1,357,152 7.0% Washington 28,885,008 32,071,660 2,004,479 -11,789,588 -736,849 5,325,173 0 Washington 0.0% -1,602,906 -5% 0 0 Washington 79,880,238 79,880,238 4,248,670 (4,248,670) 0 0 (3,760,073) 3,760,073         1,867,813
Chicago 1,837,750 1,837,750 1,837,750 1,837,750 1,837,750 1,837,750 1,837,750 1,837,750 1,837,750 1,821,375 1,821,375 1,821,375 1,821,375 1,821,375 1,821,375 1,821,375 422,000 1.9% 1,100,000 5.7% Chicago 29,289,375 30,811,375 1,925,711 -13,049,873 -815,617 4,064,888 0 Chicago 0.0% -342,621 -1% 0 0 Chicago 146,850,915 146,850,915 0 0 0 0 2,508,953 (2,508,953)         1,821,375
Fort McMurray 1,918,375 1,918,375 1,918,375 1,918,375 1,918,375 1,918,375 1,918,375 1,918,375 1,918,375 1,918,375 1,918,375 1,918,375 1,918,375 1,918,375 1,918,375 1,918,375 0.0% 0.0% Fort McMurray 30,694,000 30,694,000 1,918,375 -13,167,248 -822,953 3,947,513 0 Fort McMurray 0.0% -225,246 -1% 0 0 Fort McMurray 99,066,746 99,066,746 0 0 376,922 (376,922) 0 0         1,918,375
Baltimore 2,153,813 2,153,813 1,852,563 1,852,563 1,852,563 1,852,563 1,852,563 1,852,563 1,852,563 1,852,563 1,852,563 1,852,563 1,852,563 1,852,563 1,852,563 1,852,563   0.0%   0.0% Baltimore 30,243,508 30,243,508 1,890,219 -13,617,740 -851,109 3,497,021 0 Baltimore 0.0% 225,246 1% 665,513 665,513 Baltimore 71,396,584 72,062,097 0 665,513 0 665,513 0 665,513         1,852,563
London 1,825,938 1,825,938 1,825,938 1,825,938 1,825,938 1,825,938 1,825,938 1,825,938 1,825,938 1,825,938 1,825,938 1,825,938 1,825,938 1,825,938 1,825,938 1,825,938 415,000 1.9% 0.0% London 29,215,008 29,630,008 1,851,876 -14,231,240 -889,453 2,883,521 0 London 0.0% 838,746 2% 2,478,162 2,478,162 London 69,817,511 72,295,673 2,152,651 325,511 1,692,803 785,359 107,395 2,370,767         1,825,938
Columbus 1,656,188 1,656,188 1,656,188 1,656,188 1,656,188 1,656,188 1,656,188 1,656,188 1,656,188 1,656,188 1,656,188 1,656,188 1,656,188 1,656,188 1,656,188 1,656,188 1,110,000 5.1% 0.0% Columbus 26,499,008 27,609,008 1,725,563 -16,252,240 -1,015,765 862,521 0 Columbus 0.0% 2,859,746 8% 8,449,415 8,449,415 Columbus 77,787,483 86,236,898 10,330,360 (1,880,945) 11,996,783 (3,547,368) 0 8,449,415         1,656,188
Chattanooga 1,579,375 1,579,375 1,598,125 1,598,125 1,598,125 1,598,125 1,598,125 1,598,125 1,535,625 1,535,625 1,535,625 1,535,625 1,535,625 1,535,625 1,535,625 1,535,625 1,251,750 5.8% 0.0% Chattanooga 25,032,500 26,284,250 1,642,766 -17,576,998 -1,098,562 462,237 0 Chattanooga 0.0% 4,184,504 12% 12,363,549 12,363,549 Chattanooga 11,177,297 23,540,846 17,031,177 (4,667,628) 12,264,420 99,129 6,426,480 5,937,069         1,535,625
Boston 1,186,188 1,186,188 1,186,188 1,186,188 1,186,188 1,392,438 1,392,438 1,392,438 1,392,438 1,392,438 1,392,438 1,392,438 1,392,438 1,392,438 1,392,438 1,392,438 2,341,750 10.8% 1,000,000 5.2% Boston 21,247,758 24,589,508 1,536,844 -19,271,740 -1,204,484 2,156,979 0 Boston 0.0% 5,879,246 17% 17,370,839 17,370,839 Boston 121,719,178 139,090,017 33,119,501 (15,748,662) 26,284,163 (8,913,324) 6,735,794 10,635,045         1,392,438
Sioux City 1,378,000 1,378,000 1,378,000 1,378,000 1,378,000 1,371,375 1,371,375 1,371,375 1,371,375 1,371,375 1,371,375 1,371,375 1,371,375 1,371,375 1,371,375 1,371,375 582,488 2.7% 0.0% Sioux City 21,975,125 22,557,613 1,409,851 -21,303,635 -1,331,477 4,188,874 0 Sioux City 0.0% 7,911,141 23% 23,374,282 23,374,282 Sioux City 14,036,554 37,410,836 30,958,773 (7,584,491) 37,814,812 (14,440,530) 6,426,480 16,947,802         1,371,375
Indianapolis 1,147,813 1,147,813 1,147,813 1,147,813 1,147,813 1,147,813 1,147,813 1,147,813 1,147,813 1,147,813 1,147,813 1,147,813 1,147,813 1,147,813 1,147,813 1,147,813   0.0%   0.0% Indianapolis 18,365,008 18,365,008 1,147,813 -25,496,240 -1,593,515 8,381,479 0 Indianapolis 0.0% 12,103,746 36% 35,761,766 35,761,766 Indianapolis 198,232,996 233,994,762 47,734,980 (11,973,214) 55,371,785 (19,610,019) 8,033,914 27,727,852         1,147,813
$2,291,391 $2,292,271 $2,294,709 $2,297,969 $2,299,500 $2,291,912 $2,294,696 $2,294,696 $2,294,795 $2,299,240 $2,299,240 $2,299,240 $2,299,240 $2,299,240 $2,299,240 $2,299,240 21,731,741 19,307,853 TAX LINE $922,958,407 $2,403,538 -$32,630,934 $73,786,665 100,463,525 $5,023,176 cut line 100,463,526 1         2,299,240
MIN MAX 905,489 A 804,494 43,861,254 $38,456,600 $2,329,491 4,185,980 $209,299 30,468,754 $2.95 avg - recipients
2.35% 2.09% $37,271,854 $753,950 209,299 sum med - recipients
% of "cap" 144% 34,002,375 med - all
846,244 M 1,228,576 Projected league minimum for 2027 $192,000 spread pay/rec
2026 league minimum $169,000 13,774,000
20% Raise on PY Minimum $203,000
average 2,741,328
16-week 43,861,248
Annual avg player salary (30 players/tm) $1,281,887
Multiplier for League Min 15%
Multiplier for League Min $192,000