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 PY change SALARY
New York 2,760,063 2,760,063 2,760,063 2,760,063 2,760,063 2,760,063 2,760,063 2,760,063 2,760,063 2,760,063 2,760,063 2,760,063 2,760,063 2,760,063 2,760,063 2,760,063 32,000 0.5% 0.0% New York 44,161,008 44,193,008 2,762,063 6,140,336 383,771 8,308,466 9,210,504 New York 21.9% -19,071,008 -53% 0 (9,210,504) New York 160,000 (9,050,504) (3,290,940) (5,919,564)         2,760,063
Houston 2,703,000 2,703,000 2,703,000 2,703,000 2,703,000 2,703,000 2,703,000 2,703,000 2,703,000 2,703,000 2,703,000 2,703,000 2,703,000 2,703,000 2,703,000 2,703,000 86,800 1.5% 333,333 5.1% Houston 43,248,000 43,668,133 2,729,258 5,615,461 350,966 7,783,591 8,423,192 Houston 20.1% -18,546,133 -51% 0 (8,423,192) Houston 1,000,000 (7,423,192) (10,101,152) 1,677,960         2,703,000
Green Bay 2,600,250 2,600,250 2,600,250 2,600,250 2,600,250 2,600,250 2,600,250 2,600,250 2,600,250 2,600,250 2,600,250 2,600,250 2,600,250 2,600,250 2,600,250 2,600,250 0.0% 2,666,666 41.0% Green Bay 41,604,000 44,270,666 2,766,917 6,217,994 388,625 8,386,124 9,326,991 Green Bay 22.2% -19,148,666 -53% 0 (9,326,991) Green Bay 1,558,000 (7,768,991) (9,871,640) 544,649         2,600,250
Texas 2,626,438 2,626,438 2,626,438 2,626,438 2,626,438 2,626,438 2,626,438 2,626,438 2,626,438 2,626,438 2,626,438 2,626,438 2,626,438 2,626,438 2,626,438 2,626,438 370,000 6.3% 0.0% Texas 42,023,008 42,393,008 2,649,563 4,340,336 271,271 6,508,466 6,510,504 Texas 15.5% -17,271,008 -48% 0 (6,510,504) Texas 0 (6,510,504) (197,097) (6,313,407)         2,626,438
Florida 2,406,750 2,406,750 2,406,750 2,406,750 2,406,750 2,406,750 2,406,750 2,406,750 2,406,750 2,406,750 2,406,750 2,406,750 2,406,750 2,406,750 2,406,750 2,406,750 124,000 2.1% 1,666,667 25.6% Florida 38,508,000 40,298,667 2,518,667 2,245,995 140,375 4,414,125 3,368,993 Florida 8.0% -15,176,667 -42% 0 (3,368,993) Florida 500,000 (2,868,993) (1,883,252) (1,485,741)         2,406,750
Portland 2,498,688 2,498,688 2,498,688 2,498,688 2,498,688 2,498,688 2,498,688 2,498,688 2,498,688 2,498,688 2,498,688 2,498,688 2,498,688 2,498,688 2,498,688 2,498,688 0.0% 0.0% Portland 39,979,008 39,979,008 2,498,688 1,926,336 120,396 4,094,466 2,889,504 Portland 6.9% -14,857,008 -41% 0 (2,889,504) Portland 0 (2,889,504) 0 (2,889,504)         2,498,688
Cascadian 2,442,438 2,442,438 2,442,438 2,442,438 2,442,438 2,442,438 2,442,438 2,442,438 2,442,438 2,442,438 2,442,438 2,442,438 2,442,438 2,442,438 2,442,438 2,442,438 155,000 2.7% 333,333 5.1% Cascadian 39,079,008 39,567,341 2,472,959 1,514,669 94,667 3,682,799 2,272,004 Cascadian 5.4% -14,445,341 -40% 0 (2,272,004) Cascadian 0 (2,272,004) 0 (2,272,004)         2,442,438
Los Angeles 2,283,625 2,283,625 2,283,625 2,283,625 2,283,625 2,283,625 2,283,625 2,283,625 2,283,625 2,283,625 2,283,625 2,283,625 2,283,625 2,283,625 2,283,625 2,283,625 0.0% 0.0% Los Angeles 36,538,000 36,538,000 2,283,625 -1,514,672 -94,667 653,458 0 Los Angeles 0.0% -11,416,000 -32% 0 0 Los Angeles 0 0 (2,964,597) 2,964,597         2,283,625
Fort McMurray 2,212,750 2,212,750 2,212,750 2,212,750 2,212,750 2,212,750 2,212,750 2,212,750 2,212,750 2,212,750 2,212,750 2,212,750 2,212,750 2,212,750 2,212,750 2,212,750 0.0% 0.0% Fort McMurray 35,404,000 35,404,000 2,212,750 -2,648,672 -165,542 480,542 0 Fort McMurray 0.0% -10,282,000 -28% 0 0 Fort McMurray 0 0 0 0         2,212,750
Eugene 2,172,938 2,172,938 2,172,938 2,172,938 2,172,938 2,172,938 2,172,938 2,172,938 2,172,938 2,172,938 2,172,938 2,172,938 2,172,938 2,172,938 2,172,938 2,172,938 0.0% 250,000 3.8% Eugene 34,767,008 35,017,008 2,188,563 -3,035,664 -189,729 867,534 0 Eugene 0.0% -9,895,008 -27% 0 0 Eugene 0 0 0 0         2,172,938
Vancouver Island 2,066,188 2,066,188 2,066,188 2,066,188 2,066,188 2,066,188 2,066,188 2,066,188 2,066,188 2,066,188 2,066,188 2,066,188 2,066,188 2,066,188 2,066,188 2,066,188 0.0% 0.0% Vancouver Island 33,059,008 33,059,008 2,066,188 -4,993,664 -312,104 2,825,534 0 Vancouver Island 0.0% -7,937,008 -22% 0 0 Vancouver Island 250,000 250,000 0 0         2,066,188
Washington 1,793,813 1,793,813 1,793,813 1,793,813 1,793,813 1,793,813 1,793,813 1,793,813 1,793,813 1,793,813 1,793,813 1,793,813 1,793,813 1,793,813 1,793,813 1,793,813 900,000 15.4% 250,000 3.8% Washington 28,701,008 29,851,008 1,865,688 -8,201,664 -512,604 6,033,534 0 Washington 0.0% -4,729,008 -13% 0 0 Washington 0 0 (3,760,073) 3,760,073         1,793,813
Baltimore 1,841,375 1,841,375 1,841,375 1,841,375 1,841,375 1,841,375 1,841,375 1,841,375 1,841,375 1,841,375 1,841,375 1,841,375 1,841,375 1,841,375 1,841,375 1,841,375 0.0% 0.0% Baltimore 29,462,000 29,462,000 1,841,375 -8,590,672 -536,917 6,422,542 0 Baltimore 0.0% -4,340,000 -12% 0 0 Baltimore 250,000 250,000 0 0         1,841,375
Richmond 1,753,875 1,753,875 1,753,875 1,753,875 1,753,875 1,753,875 1,753,875 1,753,875 1,753,875 1,753,875 1,753,875 1,753,875 1,753,875 1,753,875 1,753,875 1,753,875 1,189,000 20.4% 0.0% Richmond 28,062,000 29,251,000 1,828,188 -8,801,672 -550,105 6,633,542 0 Richmond 0.0% -4,129,000 -11% 0 0 Richmond 0 0 0 0         1,753,875
London 1,641,563 1,641,563 1,641,563 1,641,563 1,641,563 1,641,563 1,641,563 1,641,563 1,641,563 1,641,563 1,641,563 1,641,563 1,641,563 1,641,563 1,641,563 1,641,563 415,000 7.1% 0.0% London 26,265,008 26,680,008 1,667,501 -11,372,664 -710,792 9,204,534 0 London 0.0% -1,558,008 -4% 0 0 London 100,000 100,000 107,395 (107,395)         1,641,563
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 90,000 1.5% 0.0% Columbus 26,510,000 26,600,000 1,662,500 -11,452,672 -715,792 9,284,542 0 Columbus 0.0% -1,478,000 -4% 0 0 Columbus 2,400,000 2,400,000 0 0         1,656,875
Delmarva 1,610,875 1,610,875 1,610,875 1,610,875 1,610,875 1,610,875 1,610,875 1,610,875 1,610,875 1,610,875 1,610,875 1,610,875 1,610,875 1,610,875 1,610,875 1,610,875 0.0% 0.0% Delmarva 25,774,000 25,774,000 1,610,875 -12,278,672 -767,417 10,110,542 0 Delmarva 0.0% -652,000 -2% 0 0 Delmarva 2,000,000 2,000,000 0 0         1,610,875
Ruidoso 1,529,375 1,529,375 1,529,375 1,529,375 1,529,375 1,529,375 1,529,375 1,529,375 1,529,375 1,529,375 1,529,375 1,529,375 1,529,375 1,529,375 1,529,375 1,529,375   0.0%   0.0% Ruidoso 24,470,000 24,470,000 1,529,375 -13,582,672 -848,917 11,414,542 0 Ruidoso 0.0% 652,000 2% 757,311 757,311 Ruidoso 0 757,311 1,829,737 (1,072,426)         1,529,375
Chicago 1,501,813 1,501,813 1,501,813 1,501,813 1,501,813 1,501,813 1,501,813 1,501,813 1,501,813 1,501,813 1,501,813 1,501,813 1,501,813 1,501,813 1,501,813 1,501,813 0.0% 0.0% Chicago 24,029,008 24,029,008 1,501,813 -14,023,664 -876,479 11,855,534 0 Chicago 0.0% 1,092,992 3% 1,269,532 1,269,532 Chicago 580,000 1,849,532 2,508,953 (1,239,421)         1,501,813
Chattanooga 1,362,188 1,362,188 1,362,188 1,362,188 1,362,188 1,362,188 1,362,188 1,362,188 1,362,188 1,362,188 1,362,188 1,362,188 1,362,188 1,362,188 1,362,188 1,362,188 0.0% 0.0% Chattanooga 21,795,008 21,795,008 1,362,188 -16,257,664 -1,016,104 14,089,534 0 Chattanooga 0.0% 3,326,992 9% 3,864,367 3,864,367 Chattanooga 0 3,864,367 6,426,480 (2,562,113)         1,362,188
Boston 1,013,500 1,013,500 1,013,500 1,013,500 1,013,500 1,013,500 1,013,500 1,013,500 1,013,500 1,013,500 1,013,500 1,013,500 1,013,500 1,013,500 1,013,500 1,013,500 1,934,000 33.2% 1,000,000 15.4% Boston 16,216,000 19,150,000 1,196,875 -18,902,672 -1,181,417 16,734,542 0 Boston 0.0% 5,972,000 17% 6,936,597 6,936,597 Boston 0 6,936,597 6,735,794 200,803         1,013,500
Philadelphia 1,143,125 1,143,125 1,143,125 1,143,125 1,143,125 1,143,125 1,143,125 1,143,125 1,143,125 1,143,125 1,143,125 1,143,125 1,143,125 1,143,125 1,143,125 1,143,125 534,000 9.2% 0.0% Philadelphia 18,290,000 18,824,000 1,176,500 -19,228,672 -1,201,792 17,060,542 0 Philadelphia 0.0% 6,298,000 17% 7,315,252 7,315,252 Philadelphia 0 7,315,252 0 7,315,252         1,143,125
Indianapolis 1,109,063 1,109,063 1,109,063 1,109,063 1,109,063 1,109,063 1,109,063 1,109,063 1,109,063 1,109,063 1,109,063 1,109,063 1,109,063 1,109,063 1,109,063 1,109,063 0.0% 0.0% Indianapolis 17,745,008 17,745,008 1,109,063 -20,307,664 -1,269,229 18,139,534 0 Indianapolis 0.0% 7,376,992 20% 8,568,523 8,568,523 Indianapolis 0 8,568,523 8,033,914 534,609         1,109,063
Sioux City 855,000 855,000 855,000 855,000 855,000 855,000 855,000 855,000 855,000 855,000 855,000 855,000 855,000 855,000 855,000 855,000   0.0%   0.0% Sioux City 13,680,000 13,680,000 855,000 -24,372,672 -1,523,292 22,204,542 0 Sioux City 0.0% 11,442,000 32% 13,290,110 13,290,110 Sioux City 0 13,290,110 6,426,480 6,863,630            855,000
$1,899,399 $1,899,399 $1,899,399 $1,899,399 $1,899,399 $1,899,399 $1,899,399 $1,899,399 $1,899,399 $1,899,399 $1,899,399 $1,899,399 $1,899,399 $1,899,399 $1,899,399 $1,899,399 5,829,800 6,499,999 TAX LINE $741,698,887 $1,931,508 -$91,092,767 $15,324,832 42,001,692 $2,100,085 cut line 42,001,692 0         1,899,399
MAX MAX MAX MAX MAX MAX MAX MAX MAX MAX MAX MAX MAX MAX MAX MAX 161,939 A 180,556 38,052,671 $30,904,120 $1,853,532 1,750,071 $87,504 25,122,000 $1.16 avg - recipients
0.79% 0.88% $29,656,504 $577,481 87,504 sum med - recipients
% of "cap" 86% 36,160,976 med - all
370,000 M 333,333 Projected league minimum for 2027 $169,000 spread pay/rec
2026 league minimum $169,000 15,097,341
20% Raise on PY Minimum $203,000
average 2,378,292
16-week 38,052,672
Annual avg player salary (30 players/tm) $1,030,137
Multiplier for League Min 15%
Multiplier for League Min $155,000