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 pre-bonuses 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% 1,333,334 6.5% Houston 46,124,383 47,544,517 2,971,532 6,734,101 420,881 11,659,975 10,101,152 Houston 31.5% -18,563,422 -45% 0 (10,101,152) Houston 1,000,000 (9,101,152) (8,601,152) (1,500,000) (11,646,602) 1,545,450         2,890,500
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% 5,900,001 28.9% Green Bay 41,251,508 47,391,509 2,961,969 6,581,093 411,318 11,506,967 9,871,640 Green Bay 30.8% -18,410,414 -44% 0 (9,871,640) Green Bay 1,558,000 (8,313,640) (7,021,640) (2,850,000) 0 (9,871,640)         2,668,063
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 1.7% Washington 40,029,755 43,317,131 2,707,321 2,506,715 156,670 7,432,589 3,760,073 Washington 11.7% -14,336,036 -35% 0 (3,760,073) Washington 0 (3,760,073) (3,760,073) 0 (4,070,846) 310,773         1,834,438
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% 1,060,000 5.2% New York 41,221,626 43,004,376 2,687,774 2,193,960 137,123 7,119,834 3,290,940 New York 10.3% -14,023,281 -34% 0 (3,290,940) New York 160,000 (3,130,940) (3,050,940) (240,000) 0 (3,290,940)         2,983,125
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 6,902,272 2,964,597 Los Angeles 9.2% -13,805,719 -33% 0 (2,964,597) Los Angeles 0 (2,964,597) (2,964,597) 0 (3,855,744) 891,147         2,687,250
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% 2,166,667 10.6% Florida 38,425,250 42,065,917 2,629,120 1,255,501 78,469 6,181,375 1,883,252 Florida 5.9% -13,084,822 -32% 0 (1,883,252) Florida 500,000 (1,383,252) (1,133,252) (750,000) 0 (1,883,252)         2,406,750
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 5,057,272 197,097 Texas 0.6% -11,960,719 -29% 0 (197,097) Texas 0 (197,097) (197,097) 0 (275,897) 78,800         2,851,438
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 4,794,466 0 Portland 0.0% -11,697,913 -28% 0 0 Portland 0 0 0 0 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% 250,000 1.2% Baltimore 39,960,000 40,210,000 2,513,125 -600,416 -37,526 4,325,458 0 Baltimore 0.0% -11,228,905 -27% 0 0 Baltimore 250,000 250,000 0 0 0 0         2,498,688
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% 250,000 1.2% Vancouver Island 36,464,004 37,129,004 2,320,563 -3,681,412 -230,088 1,244,462 0 Vancouver Island 0.0% -8,147,909 -20% 0 0 Vancouver Island 250,000 250,000 0 0 0 0         2,311,125
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 1.6% Cascadian 36,147,192 37,100,526 2,318,783 -3,709,890 -231,868 1,215,984 0 Cascadian 0.0% -8,119,431 -20% 0 0 Cascadian 0 0 0 0 0 0         2,554,938
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 -343,463 569,534 0 Fort McMurray 0.0% -6,333,913 -15% 0 0 Fort McMurray 0 0 0 0 (3,173,607) 3,173,607         2,212,750
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 2,390,537 0 Richmond 0.0% -4,512,910 -11% 0 0 Richmond 0 0 0 0 3,434,645 (3,434,645)         1,976,875
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 11.6% Philadelphia 24,103,192 30,566,260 1,910,391 -10,244,156 -640,260 5,318,282 0 Philadelphia 0.0% -1,585,165 -4% 0 0 Philadelphia 0 0 0 0 (16,808,373) 16,808,373         1,682,500
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 1.2% Eugene 29,919,065 30,169,065 1,885,567 -10,641,351 -665,084 5,715,477 0 Eugene 0.0% -1,187,970 -3% 0 0 Eugene 0 0 0 0 0 0         2,172,938
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% 2,040,000 10.0% Delmarva 27,810,000 30,067,000 1,879,188 -10,743,416 -671,464 5,817,542 0 Delmarva 0.0% -1,085,905 -3% 0 0 Delmarva 2,000,000 2,000,000 0 0 (4,734,369) 4,734,369         1,739,000
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% 2,400,000 11.8% Columbus 26,510,000 29,120,000 1,820,000 -11,690,416 -730,651 6,764,542 0 Columbus 0.0% -138,905 0% 0 0 Columbus 2,400,000 2,400,000 543,585 (543,585) 4,002,986 (4,002,986)         1,656,875
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% 100,000 0.5% London 27,912,190 28,842,190 1,802,637 -11,968,226 -748,014 7,042,352 0 London 0.0% 138,905 0% 107,395 107,395 London 100,000 207,395 0 107,395 0 107,395         1,686,500
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 9,270,034 0 Ruidoso 0.0% 2,366,587 6% 1,829,737 1,829,737 Ruidoso 0 1,829,737 628,728 1,201,009 0 1,829,737         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% 580,000 2.8% Chicago 25,101,008 25,736,008 1,608,501 -15,074,408 -942,151 10,148,534 0 Chicago 0.0% 3,245,087 8% 2,508,953 2,508,953 Chicago 580,000 3,088,953 1,805,890 703,063 562,334 1,946,619         1,570,563
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% 50,000 0.2% Mexico City 24,163,128 24,213,128 1,513,321 -16,597,288 -1,037,331 11,671,414 0 Mexico City 0.0% 4,767,967 11% 3,686,374 3,686,374 Mexico City   3,686,374 2,607,248 1,079,126 0 3,686,374 #REF!
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 4.9% Boston 15,952,000 20,269,000 1,266,813 -20,541,416 -1,283,839 15,615,542 0 Boston 0.0% 8,712,095 21% 6,735,794 6,735,794 Boston 0 6,735,794 5,750,216 985,578 12,773,883 (6,038,089)         1,013,500
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 17,294,534 0 Indianapolis 0.0% 10,391,087 25% 8,033,914 8,033,914 Indianapolis 0 8,033,914 7,105,338 928,576 8,834,621 (800,707)         1,146,563
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 18,759,534 0 New Jersey 0.0% 11,856,087 29% 9,166,585 9,166,585 New Jersey   9,166,585 8,287,746 878,839 12,229,626 (3,063,041) #REF!
$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 20,416,563 TAX LINE $812,291,804 $2,115,343 -$101,025,708 $5,391,891 32,068,751 $1,603,438 cut line 32,068,752 1 #REF!
MIN MIN MAX 641,667 A 567,127 40,810,411 $33,845,492 $2,150,282 1,336,198 $66,810 28,981,095 $0.77 avg - recipients
2.84% 2.51% $34,404,507 $560,059 66,810 sum med - recipients
% of "cap" 94% 41,477,815 med - all
392,500 M 250,000 Projected league minimum for 2026 $169,000 spread pay/rec
2025 league minimum $155,000 12,099,624
20% Raise on PY Minimum $186,000
average 2,550,651
16-week 40,810,416
Annual avg player salary (30 players/tm) $1,128,183
Multiplier for League Min 15%
Multiplier for League Min $169,000