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
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 2,979,750 2,979,750 2,979,750 2,979,750 2,979,750 2,979,750 2,979,750 2,930,800 12.7% 340,909 3.0% Washington 47,274,439 50,546,148 3,159,134 10,226,644 639,165 25,006,351 15,339,966 Washington 39.9% -23,088,959 -70% 0 (15,339,966) Washington 56,597,319 41,257,353 (9,817,340) (5,522,626) (4,070,846) (11,269,120)         2,979,750
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 6,225,013 389,063 21,004,720 9,337,520 Houston 24.3% -19,087,328 -58% 0 (9,337,520) Houston 41,335,578 31,998,058 (7,240,677) (2,096,843) (11,646,602) 2,309,082         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 2,543,063 2,543,063 2,543,063 2,543,063 2,543,063 2,543,063 240,000 1.0% 4,000,001 35.6% Green Bay 40,689,008 44,929,009 2,808,063 4,609,505 288,094 19,389,212 6,914,258 Green Bay 18.0% -17,471,820 -53% 0 (6,914,258) Green Bay 36,162,755 29,248,497 (10,837,490) 3,923,232 0 (6,914,258)         2,543,063
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 2,664,375 127,125 0.6% 0 0.0% Los Angeles 42,630,626 42,757,751 2,672,359 2,438,247 152,390 17,217,954 3,657,371 Los Angeles 9.5% -15,300,562 -46% 0 (3,657,371) Los Angeles 56,291,492 52,634,121 (6,176,976) 2,519,605 (3,855,744) 198,373         2,664,375
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 1,246,413 77,901 16,026,120 1,869,620 Florida 4.9% -14,108,728 -43% 0 (1,869,620) Florida 85,761,395 83,891,775 (1,790,489) (79,131) 0 (1,869,620)         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 2,531,500 2,531,500 2,531,500 2,531,500 2,531,500 370,000 1.6% 0 0.0% Texas 40,504,000 40,874,000 2,554,625 554,496 34,656 15,334,203 831,744 Texas 2.2% -13,416,811 -41% 0 (831,744) Texas 52,226,160 51,394,416 (1,967,976) 1,136,232 (275,897) (555,847)         2,531,500
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 2,542,438 359,504 22,469 15,139,211 539,256 Portland 1.4% -13,221,819 -40% 0 (539,256) Portland 106,199,139 105,659,883 (1,000,488) 461,232 2,727,343 (3,266,599)         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 -359,504 -22,469 14,420,203 0 Baltimore 0.0% -12,502,811 -38% 0 0 Baltimore 56,858,949 56,858,949 0 0 0 0         2,497,500
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 2,333,750 2,333,750 2,333,750 2,333,750 2,333,750 2,333,750 2,333,750 722,750 3.1% 900,000 8.0% New York 37,195,376 38,818,126 2,426,133 -1,501,378 -93,836 13,278,329 0 New York 0.0% -11,360,937 -34% 0 0 New York 89,851,845 89,851,845 0 0 0 0         2,333,750
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 -3,218,978 -201,186 11,560,729 0 Cascadian 0.0% -9,643,337 -29% 0 0 Cascadian 78,093,785 78,093,785 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 2,300,063 2,300,063 2,300,063 2,300,063 2,300,063 2,300,063 415,000 1.8% 0 0.0% Vancouver Island 36,405,882 36,820,882 2,301,305 -3,498,622 -218,664 11,281,085 0 Vancouver Island 0.0% -9,363,693 -28% 0 0 Vancouver Island 87,906,339 87,906,339 0 0 0 0         2,300,063
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 -5,004,496 -312,781 9,775,211 0 Fort McMurray 0.0% -7,857,819 -24% 0 0 Fort McMurray 88,541,416 88,541,416 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 1,735,313 1,735,313 1,735,313 1,735,313 1,735,313 1,735,313 5,247,626 22.8% 0 0.0% Richmond 27,929,381 33,177,007 2,073,563 -7,142,497 -446,406 7,637,210 0 Richmond 0.0% -5,719,818 -17% 0 0 Richmond 96,614,403 96,614,403 0 0 3,434,645 (3,434,645)         1,735,313
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 1,795,000 1,795,000 1,795,000 1,795,000 1,795,000 830,000 3.6% 0 0.0% London 28,720,000 29,550,000 1,846,875 -10,769,504 -673,094 4,010,203 0 London 0.0% -2,092,811 -6% 0 0 London 61,594,688 61,594,688 0 0 0 0         1,795,000
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 1,357,188 1,357,188 1,357,188 1,357,188 1,357,188 1,357,188 4,083,250 17.7% 2,362,318 21.0% Philadelphia 22,404,757 28,850,325 1,803,145 -11,469,179 -716,824 3,310,528 0 Philadelphia 0.0% -1,393,136 -4% 0 0 Philadelphia 40,652,017 40,652,017 0 0 (16,808,373) 16,808,373         1,357,188
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 -12,252,504 -765,782 2,527,203 0 Delmarva 0.0% -609,811 -2% 0 0 Delmarva 78,888,467 78,888,467 0 0 (4,734,369) 4,734,369         1,738,125
Eugene 1,740,656 1,715,031 1,734,406 1,734,406 1,734,406 1,734,406 1,734,406 1,734,406 1,734,406 1,734,406 1,734,406 1,734,406 1,734,406 1,734,406 1,734,406 1,734,406 0 0.0% 250,000 2.2% Eugene 27,737,371 27,987,371 1,749,211 -12,332,133 -770,758 2,447,574 0 Eugene 0.0% -530,182 -2% 0 0 Eugene 52,090,216 52,090,216 0 0 0 0         1,734,406
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 3.8% 0 0.0% Ruidoso 26,045,008 26,927,008 1,682,938 -13,392,496 -837,031 1,387,211 0 Ruidoso 0.0% 530,182 2% 617,383 617,383 Ruidoso 86,457,640 87,075,023 790,315 (172,932) 0 617,383         1,627,813
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 -13,599,504 -849,969 1,180,203 0 Columbus 0.0% 737,190 2% 858,439 858,439 Columbus 67,086,168 67,944,607 608,010 250,429 4,002,986 (3,144,547)         1,656,875
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 -15,163,496 -947,719 383,789 0 Chicago 0.0% 2,301,182 7% 2,679,668 2,679,668 Chicago 138,197,749 140,877,417 660,431 2,019,237 562,334 2,117,334         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 1,522,500 1,522,500 1,522,500 1,522,500 1,522,500 1,522,500 0 0.0% 0 0.0% Mexico City 24,360,000 24,360,000 1,522,500 -15,959,504 -997,469 1,179,797 0 Mexico City 0.0% 3,097,190 9% 3,606,600 3,606,600 Mexico City 93,877,809 97,484,409 7,161,796 (3,555,196) 0 3,606,600         1,522,500
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 -20,050,504 -1,253,157 5,270,797 0 Boston 0.0% 7,188,190 22% 8,370,467 8,370,467 Boston 98,738,417 107,108,884 7,143,923 1,226,544 12,773,883 (4,403,416)            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 -21,729,496 -1,358,094 6,949,789 0 Indianapolis 0.0% 8,867,182 27% 10,325,611 10,325,611 Indianapolis 172,722,280 183,047,891 11,243,008 (917,397) 8,834,621 1,490,990         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 -23,194,496 -1,449,656 8,414,789 0 New Jersey 0.0% 10,332,182 31% 12,031,567 12,031,567 New Jersey 88,660,922 100,692,489 11,223,952 807,615 12,229,626 (198,059)         1,024,438
$1,998,327 $1,999,890 $2,000,176 $1,998,327 $1,999,785 $1,999,785 $1,999,785 $2,001,231 $2,002,077 $2,002,533 $2,002,533 $2,002,533 $2,002,533 $2,002,533 $2,002,533 $2,002,533 23,052,351 11,226,563 TAX LINE $802,689,627 $2,090,338 -$94,604,724 $11,812,875 38,489,735 $1,924,487 cut line 38,489,735 0         2,002,533
MIN MIN MAX MAX MAX MAX MAX MAX MAX 640,343 A 311,849 40,319,504 $33,445,401 $2,140,375 1,603,739 $80,187 27,457,190 $1.16 avg - recipients
2.87% 1.40% $34,246,008 $575,534 80,187 sum med - recipients
% of "cap" 131% 33,053,295 med - all
392,500 M 0 Projected league minimum for 2026 $167,000 spread pay/rec
2025 league minimum $155,000 13,752,000
20% Raise on PY Minimum $186,000
average 2,519,969
16-week 40,319,504
Annual avg player salary (30 players/tm) $1,114,847
Multiplier for League Min 15%
Multiplier for League Min $167,000