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-FAFFA change PY change SALARY
Green Bay 2,814,313 2,814,313 2,814,313 2,814,313 2,814,313 2,814,313 2,814,313 2,814,313 2,814,313 2,814,313 2,814,313 2,814,313 2,814,313 2,814,313 2,814,313 2,814,313 208,000 2.1% 2,000,001 26.8% Green Bay 45,029,008 47,237,009 2,952,313 7,224,993 451,562 11,232,458 10,837,490 Green Bay 27.9% -19,646,761 -60% 0 (10,837,490) Green Bay 39,923,669 29,086,179 0 (10,837,490) 0 (10,837,490)         2,814,313
Washington 2,854,125 2,854,125 2,854,125 2,854,125 2,854,125 2,854,125 2,854,125 2,854,125 2,854,125 2,854,125 2,854,125 2,854,125 2,854,125 2,854,125 2,854,125 2,854,125 800,000 8.0% 90,909 1.2% Washington 45,666,000 46,556,909 2,909,807 6,544,893 409,056 10,552,358 9,817,340 Washington 25.3% -18,966,661 -58% 0 (9,817,340) Washington 60,864,711 51,047,371 (15,884,852) 6,067,512 (4,070,846) (5,746,494)         2,854,125
Houston 2,778,125 2,778,125 2,778,125 2,778,125 2,778,125 2,778,125 2,778,125 2,778,125 2,778,125 2,778,125 2,778,125 2,778,125 2,778,125 2,778,125 2,778,125 2,778,125 55,800 0.6% 333,334 4.5% Houston 44,450,000 44,839,134 2,802,446 4,827,118 301,695 8,834,583 7,240,677 Houston 18.6% -17,248,886 -53% 0 (7,240,677) Houston 45,018,770 37,778,093 (15,115,701) 7,875,024 (11,646,602) 4,405,925         2,778,125
Los Angeles 2,758,125 2,758,125 2,758,125 2,758,125 2,758,125 2,758,125 2,758,125 2,758,125 2,758,125 2,758,125 2,758,125 2,758,125 2,758,125 2,758,125 2,758,125 2,758,125 0 0.0% 0 0.0% Los Angeles 44,130,000 44,130,000 2,758,125 4,117,984 257,374 8,125,449 6,176,976 Los Angeles 15.9% -16,539,752 -51% 0 (6,176,976) Los Angeles 47,161,174 40,984,198 (6,237,000) 60,024 (3,855,744) (2,321,232)         2,758,125
Texas 2,559,625 2,559,625 2,559,625 2,559,625 2,559,625 2,559,625 2,559,625 2,559,625 2,559,625 2,559,625 2,559,625 2,559,625 2,559,625 2,559,625 2,559,625 2,559,625 370,000 3.7% 0 0.0% Texas 40,954,000 41,324,000 2,582,750 1,311,984 81,999 5,319,449 1,967,976 Texas 5.1% -13,733,752 -42% 0 (1,967,976) Texas 49,717,490 47,749,514 (6,925,488) 4,957,512 (275,897) (1,692,079)         2,559,625
Florida 2,471,188 2,471,188 2,471,188 2,471,188 2,471,188 2,471,188 2,471,188 2,471,188 2,471,188 2,471,188 2,471,188 2,471,188 2,471,188 2,471,188 2,471,188 2,471,188 0 0.0% 1,666,667 22.3% Florida 39,539,008 41,205,675 2,575,355 1,193,659 74,604 5,201,124 1,790,489 Florida 4.6% -13,615,427 -42% 0 (1,790,489) Florida 85,476,371 83,685,882 0 (1,790,489) 0 (1,790,489)         2,471,188
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 2,542,438 666,992 41,687 4,674,457 1,000,488 Portland 2.6% -13,088,760 -40% 0 (1,000,488) Portland 105,884,667 104,884,179 0 (1,000,488) 2,727,343 (3,727,831)         2,542,438
Baltimore 2,459,063 2,459,063 2,459,063 2,459,063 2,459,063 2,459,063 2,459,063 2,459,063 2,459,063 2,459,063 2,459,063 2,459,063 2,459,063 2,459,063 2,459,063 2,459,063 0 0.0% 0 0.0% Baltimore 39,345,008 39,345,008 2,459,063 -667,008 -41,688 3,340,457 0 Baltimore 0.0% -11,754,760 -36% 0 0 Baltimore 51,048,829 51,048,829 (2,352,000) 2,352,000 0 0         2,459,063
New York 2,321,813 2,321,813 2,321,813 2,321,813 2,321,813 2,321,813 2,321,813 2,321,813 2,321,813 2,321,813 2,321,813 2,321,813 2,321,813 2,321,813 2,321,813 2,321,813 175,000 1.8% 900,000 12.0% New York 37,149,008 38,224,008 2,389,001 -1,788,008 -111,751 2,219,457 0 New York 0.0% -10,633,760 -33% 0 0 New York 79,988,344 79,988,344 (3,026,988) 3,026,988 0 0         2,321,813
Cascadian 2,342,500 2,342,500 2,342,500 2,342,500 2,342,500 2,342,500 2,342,500 2,342,500 2,342,500 2,342,500 2,342,500 2,342,500 2,342,500 2,342,500 2,342,500 2,342,500 0 0.0% 333,334 4.5% Cascadian 37,480,000 37,813,334 2,363,333 -2,198,682 -137,418 1,808,783 0 Cascadian 0.0% -10,223,086 -31% 0 0 Cascadian 67,549,029 67,549,029 0 0 0 0         2,342,500
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 2,202,188 2,202,188 2,202,188 2,202,188 2,202,188 2,202,188 2,202,188 2,202,188 0 0.0% 0 0.0% Fort McMurray 35,235,008 35,235,008 2,202,188 -4,777,008 -298,563 769,543 0 Fort McMurray 0.0% -7,644,760 -23% 0 0 Fort McMurray 81,798,066 81,798,066 0 0 (3,173,607) 3,173,607         2,202,188
Richmond 1,942,813 1,942,813 1,942,813 1,942,813 1,942,813 1,942,813 1,942,813 1,942,813 1,942,813 1,942,813 1,942,813 1,942,813 1,942,813 1,942,813 1,942,813 1,942,813 3,726,000 37.4% 0 0.0% Richmond 31,085,008 34,811,008 2,175,688 -5,201,008 -325,063 1,193,543 0 Richmond 0.0% -7,220,760 -22% 0 0 Richmond 91,776,597 91,776,597 3,743,136 (3,743,136) 3,434,645 (3,434,645)         1,942,813
Vancouver Island 2,102,500 2,102,500 2,102,500 2,102,500 2,102,500 2,102,500 2,102,500 2,102,500 2,102,500 2,102,500 2,102,500 2,102,500 2,102,500 2,102,500 2,102,500 2,102,500 415,000 4.2% 0 0.0% Vancouver Island 33,640,000 34,055,000 2,128,438 -5,957,016 -372,314 1,949,551 0 Vancouver Island 0.0% -6,464,752 -20% 0 0 Vancouver Island 82,850,632 82,850,632 (761,988) 761,988 0 0         2,102,500
London 1,987,500 1,987,500 1,987,500 1,987,500 1,987,500 1,987,500 1,987,500 1,987,500 1,987,500 1,987,500 1,987,500 1,987,500 1,987,500 1,987,500 1,987,500 1,987,500 365,000 3.7% 0 0.0% London 31,800,000 32,165,000 2,010,313 -7,847,016 -490,439 3,839,551 0 London 0.0% -4,574,752 -14% 0 0 London 57,042,760 57,042,760 0 0 0 0         1,987,500
Philadelphia 1,826,875 1,826,875 1,826,875 1,826,875 1,826,875 1,826,875 1,826,875 1,826,875 1,826,875 1,826,875 1,826,875 1,826,875 1,826,875 1,826,875 1,826,875 1,826,875 1,531,000 15.4% 862,318 11.5% Philadelphia 29,230,000 31,623,318 1,976,457 -8,388,698 -524,294 4,381,233 0 Philadelphia 0.0% -4,033,070 -12% 0 0 Philadelphia 29,275,261 29,275,261 7,370,401 (7,370,401) (16,808,373) 16,808,373         1,826,875
Delmarva 1,852,813 1,852,813 1,852,813 1,852,813 1,852,813 1,852,813 1,852,813 1,852,813 1,852,813 1,852,813 1,852,813 1,852,813 1,852,813 1,852,813 1,852,813 1,852,813 0 0.0% 40,000 0.5% Delmarva 29,645,008 29,685,008 1,855,313 -10,327,008 -645,438 6,319,543 0 Delmarva 0.0% -2,094,760 -6% 0 0 Delmarva 67,021,049 67,021,049 0 0 (4,734,369) 4,734,369         1,852,813
Eugene 1,740,656 1,740,656 1,740,656 1,740,656 1,740,656 1,740,656 1,740,656 1,740,656 1,740,656 1,740,656 1,740,656 1,740,656 1,740,656 1,740,656 1,740,656 1,740,656 0 0.0% 250,000 3.3% Eugene 27,850,496 28,100,496 1,756,281 -11,911,520 -744,470 7,904,055 0 Eugene 0.0% -510,248 -2% 0 0 Eugene 43,717,448 43,717,448 0 0 0 0         1,740,656
Columbus 1,685,000 1,685,000 1,685,000 1,685,000 1,685,000 1,685,000 1,685,000 1,685,000 1,685,000 1,685,000 1,685,000 1,685,000 1,685,000 1,685,000 1,685,000 1,685,000 120,000 1.2% 0 0.0% Columbus 26,960,000 27,080,000 1,692,500 -12,932,016 -808,251 8,924,551 0 Columbus 0.0% 510,248 2% 608,010 608,010 Columbus 58,974,406 59,582,416 83,531 524,479 4,002,986 (3,394,976)         1,685,000
Chicago 1,686,313 1,686,313 1,686,313 1,686,313 1,686,313 1,686,313 1,686,313 1,686,313 1,686,313 1,686,313 1,686,313 1,686,313 1,686,313 1,686,313 1,686,313 1,686,313 55,000 0.6% 0 0.0% Chicago 26,981,008 27,036,008 1,689,751 -12,976,008 -811,001 8,968,543 0 Chicago 0.0% 554,240 2% 660,431 660,431 Chicago 124,838,126 125,498,557 0 660,431 562,334 98,097         1,686,313
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 1,627,813 1,627,813 1,627,813 1,627,813 1,627,813 882,000 8.9% 0 0.0% Ruidoso 26,045,008 26,927,008 1,682,938 -13,085,008 -817,813 9,077,543 0 Ruidoso 0.0% 663,240 2% 790,315 790,315 Ruidoso 77,475,512 78,265,827 0 790,315 0 790,315         1,627,813
Boston 1,262,625 1,262,625 1,262,625 1,262,625 1,262,625 1,262,625 1,262,625 1,262,625 1,262,625 1,262,625 1,262,625 1,262,625 1,262,625 1,262,625 1,262,625 1,262,625 393,000 3.9% 1,000,000 13.4% Boston 20,202,000 21,595,000 1,349,688 -18,417,016 -1,151,064 14,409,551 0 Boston 0.0% 5,995,248 18% 7,143,923 7,143,923 Boston 85,856,495 93,000,418 13,612,620 (6,468,697) 12,773,883 (5,629,960)         1,262,625
Mexico City 1,348,750 1,348,750 1,348,750 1,348,750 1,348,750 1,348,750 1,348,750 1,348,750 1,348,750 1,348,750 1,348,750 1,348,750 1,348,750 1,348,750 1,348,750 1,348,750 0 0.0% 0 0.0% Mexico City 21,580,000 21,580,000 1,348,750 -18,432,016 -1,152,001 14,424,551 0 Mexico City 0.0% 6,010,248 18% 7,161,796 7,161,796 Mexico City 84,697,899 91,859,695 4,463,016 2,698,780 0 7,161,796         1,348,750
New Jersey 1,112,250 1,112,250 1,112,250 1,112,250 1,112,250 1,112,250 1,112,250 1,112,250 1,112,250 1,112,250 1,112,250 1,112,250 1,112,250 1,112,250 1,112,250 1,112,250 375,000 3.8% 0 0.0% New Jersey 17,796,000 18,171,000 1,135,688 -21,841,016 -1,365,064 17,833,551 0 New Jersey 0.0% 9,419,248 29% 11,223,952 11,223,952 New Jersey 76,574,171 87,798,123 12,753,923 (1,529,971) 12,229,626 (1,005,674)         1,112,250
Indianapolis 1,104,063 1,104,063 1,104,063 1,104,063 1,104,063 1,104,063 1,104,063 1,104,063 1,104,063 1,104,063 1,104,063 1,104,063 1,104,063 1,104,063 1,104,063 1,104,063 490,000 4.9% 0 0.0% Indianapolis 17,665,008 18,155,008 1,134,688 -21,857,008 -1,366,063 17,849,543 0 Indianapolis 0.0% 9,435,240 29% 11,243,008 11,243,008 Indianapolis 162,709,800 173,952,808 8,277,389 2,965,619 8,834,621 2,408,387         1,104,063
$2,057,645 $2,057,645 $2,057,645 $2,057,645 $2,057,645 $2,057,645 $2,057,645 $2,057,645 $2,057,645 $2,057,645 $2,057,645 $2,057,645 $2,057,645 $2,057,645 $2,057,645 $2,057,645 9,960,800 7,476,563 TAX LINE $807,572,947 $2,103,055 -$94,263,023 $12,154,576 38,831,436 $1,941,572 cut line 38,831,435 (1)         2,057,645
MAX MAX MAX MAX MAX MAX MAX MAX MAX MAX MAX MAX MAX MAX MAX MAX 276,689 A 207,682 40,012,008 $33,648,873 $2,152,063 1,617,977 $80,899 27,590,248 $1.19 avg - recipients
1.23% 0.93% $34,433,004 $550,130 80,899 sum med - recipients
% of "cap" 93% 32,587,712 med - all
147,500 M 0 Projected league minimum for 2026 $168,000 spread pay/rec
2025 league minimum $155,000 13,599,008
20% Raise on PY Minimum $186,000
average 2,500,751
16-week 40,012,016
Annual avg player salary (30 players/tm) $1,121,629
Multiplier for League Min 15%
Multiplier for League Min $168,000