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 pre-FAFFA change PY change SALARY
Green Bay 3,975,625 3,975,625 3,975,625 3,975,625 3,975,625 3,975,625 3,975,625 3,975,625 3,975,625 3,975,625 3,975,625 3,975,625 3,975,625 3,975,625 3,975,625 3,975,625 0.0% 5,533,334 33.9% Green Bay 63,610,000 69,143,334 4,321,458 27,490,998 1,718,187 57,443,312 41,236,497 Green Bay 28.3% -38,364,834 -117% 0 (41,236,497) Green Bay 30,138,611 (11,097,886) (11,151,992) (30,084,505) (9,871,640) (31,364,857)         3,975,625
Portland 3,923,625 3,923,625 3,923,625 3,923,625 3,923,625 3,923,625 3,923,625 3,923,625 3,923,625 3,923,625 3,923,625 3,923,625 3,923,625 3,923,625 3,923,625 3,923,625 0.0% 0.0% Portland 62,778,000 62,778,000 3,923,625 21,125,664 1,320,354 51,077,978 31,688,496 Portland 21.7% -31,999,500 -98% 0 (31,688,496) Portland 117,413,548 85,725,052 0 (31,688,496) 0 (31,688,496)         3,923,625
Delmarva 3,864,875 3,864,875 3,864,875 3,864,875 3,864,875 3,864,875 3,864,875 3,864,875 3,864,875 3,864,875 3,864,875 3,864,875 3,864,875 3,864,875 3,864,875 3,864,875 0.0% 0.0% Delmarva 61,838,000 61,838,000 3,864,875 20,185,664 1,261,604 50,137,978 30,278,496 Delmarva 20.8% -31,059,500 -95% 0 (30,278,496) Delmarva 107,097,440 76,818,944 (30,525,504) 247,008 0 (30,278,496)         3,864,875
Los Angeles 3,498,625 3,498,625 3,498,625 3,498,625 3,498,625 3,498,625 3,498,625 3,498,625 3,498,625 3,498,625 3,498,625 3,498,625 3,498,625 3,498,625 3,498,625 3,498,625 0.0% 0.0% Los Angeles 55,978,000 55,978,000 3,498,625 14,325,664 895,354 44,277,978 21,488,496 Los Angeles 14.7% -25,199,500 -77% 0 (21,488,496) Los Angeles 64,148,494 42,659,998 0 (21,488,496) (2,964,597) (18,523,899)         3,498,625
Houston 2,999,375 2,999,375 2,999,375 2,999,375 2,999,375 2,999,375 2,999,375 2,999,375 2,999,375 2,999,375 2,999,375 2,999,375 2,999,375 2,999,375 2,999,375 2,999,375 86,800 1.3% 5,166,667 31.7% Houston 47,990,000 53,243,467 3,327,717 11,591,131 724,446 41,543,445 17,386,697 Houston 11.9% -22,464,967 -69% 0 (17,386,697) Houston 39,851,112 22,464,415 (13,157,192) (4,229,505) (10,101,152) (7,285,545)         2,999,375
Texas 2,660,438 2,660,438 2,660,438 2,660,438 2,660,438 2,660,438 2,660,438 2,660,438 2,660,438 2,660,438 2,660,438 2,660,438 2,660,438 2,660,438 2,660,438 2,660,438 995,000 14.7% 0.0% Texas 42,567,008 43,562,008 2,722,626 1,909,672 119,355 31,861,986 2,864,508 Texas 2.0% -12,783,508 -39% 0 (2,864,508) Texas 58,179,207 55,314,699 (8,214,492) 5,349,984 (197,097) (2,667,411)         2,660,438
Florida 2,527,125 2,527,125 2,527,125 2,527,125 2,527,125 2,527,125 2,527,125 2,527,125 2,527,125 2,527,125 2,527,125 2,527,125 2,527,125 2,527,125 2,527,125 2,527,125 124,000 1.8% 1,666,667 10.2% Florida 40,434,000 42,224,667 2,639,042 572,331 35,771 30,524,645 858,497 Florida 0.6% -11,446,167 -35% 0 (858,497) Florida 97,770,004 96,911,507 (7,303,505) 6,445,008 (1,883,252) 1,024,755         2,527,125
Vancouver Island 2,567,500 2,567,500 2,567,500 2,567,500 2,567,500 2,567,500 2,567,500 2,567,500 2,567,500 2,567,500 2,567,500 2,567,500 2,567,500 2,567,500 2,567,500 2,567,500 0.0% 0.0% Vancouver Island 41,080,000 41,080,000 2,567,500 -572,336 -35,771 29,379,978 0 Vancouver Island 0.0% -10,301,500 -32% 0 0 Vancouver Island 97,939,346 97,939,346 (69,504) 69,504 0 0         2,567,500
Richmond 2,349,063 2,349,063 2,349,063 2,349,063 2,349,063 2,349,063 2,349,063 2,349,063 2,349,063 2,349,063 2,349,063 2,349,063 2,349,063 2,349,063 2,349,063 2,349,063 1,189,000 17.5% 0.0% Richmond 37,585,008 38,774,008 2,423,376 -2,878,328 -179,896 27,073,986 0 Richmond 0.0% -7,995,508 -24% 0 0 Richmond 107,671,758 107,671,758 0 0 0 0         2,349,063
Cascadian 2,348,750 2,348,750 2,348,750 2,348,750 2,348,750 2,348,750 2,348,750 2,348,750 2,348,750 2,348,750 2,348,750 2,348,750 2,348,750 2,348,750 2,348,750 2,348,750 155,000 2.3% 333,333 2.0% Cascadian 37,580,000 38,068,333 2,379,271 -3,584,003 -224,000 26,368,311 0 Cascadian 0.0% -7,289,833 -22% 0 0 Cascadian 88,002,440 88,002,440 0 0 0 0         2,348,750
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 -3,837,328 -239,833 26,114,986 0 Ruidoso 0.0% -7,036,508 -22% 0 0 Ruidoso 107,883,821 107,883,821 7,134,269 (7,134,269) 1,829,737 (1,829,737)         2,363,438
Philadelphia 2,287,875 2,287,875 2,287,875 2,287,875 2,287,875 2,287,875 2,287,875 2,287,875 2,287,875 2,287,875 2,287,875 2,287,875 2,287,875 2,287,875 2,287,875 2,287,875 734,000 10.8% 0.0% Philadelphia 36,606,000 37,340,000 2,333,750 -4,312,336 -269,521 25,639,978 0 Philadelphia 0.0% -6,561,500 -20% 0 0 Philadelphia 52,207,984 52,207,984 6,972,783 (6,972,783) 0 0         2,287,875
Tokyo 2,387,813 2,387,813 2,387,813 2,387,813 2,387,813 2,387,813 2,387,813 2,387,813 2,387,813 2,387,813 2,387,813 2,387,813 2,387,813 2,387,813 2,387,813 2,387,813 0.0% 250,700 1.5% Tokyo 38,205,008 38,455,708 2,403,482 -3,196,628 -199,789 26,755,686 0 Tokyo 0.0% -7,677,208 -23% 0 0 Tokyo 52,100,732 52,100,732 0 0 0 0         2,387,813
New York 2,244,688 2,244,688 2,244,688 2,244,688 2,244,688 2,244,688 2,244,688 2,244,688 2,244,688 2,244,688 2,244,688 2,244,688 2,244,688 2,244,688 2,244,688 2,244,688 32,000 0.5% 0.0% New York 35,915,008 35,947,008 2,246,688 -5,705,328 -356,583 24,246,986 0 New York 0.0% -5,168,508 -16% 0 0 New York 85,254,792 85,254,792 (5,628,504) 5,628,504 (3,290,940) 3,290,940         2,244,688
Baltimore 2,095,125 2,095,125 2,095,125 2,095,125 2,095,125 2,095,125 2,095,125 2,095,125 2,095,125 2,095,125 2,095,125 2,095,125 2,095,125 2,095,125 2,095,125 2,095,125 0.0% 0.0% Baltimore 33,522,000 33,522,000 2,095,125 -8,130,336 -508,146 21,821,978 0 Baltimore 0.0% -2,743,500 -8% 0 0 Baltimore 67,849,969 67,849,969 0 0 0 0         2,095,125
Chicago 1,880,063 1,880,063 1,880,063 1,880,063 1,880,063 1,880,063 1,880,063 1,880,063 1,880,063 1,880,063 1,880,063 1,880,063 1,880,063 1,880,063 1,880,063 1,880,063 0.0% 1,100,000 6.7% Chicago 30,081,008 31,181,008 1,948,813 -10,471,328 -654,458 19,480,986 0 Chicago 0.0% -402,508 -1% 0 0 Chicago 149,417,181 149,417,181 2,591,478 (2,591,478) 2,508,953 (2,508,953)         1,880,063
Washington 1,786,875 1,786,875 1,786,875 1,786,875 1,786,875 1,786,875 1,786,875 1,786,875 1,786,875 1,786,875 1,786,875 1,786,875 1,786,875 1,786,875 1,786,875 1,786,875 1,023,000 15.1% 1,250,000 7.7% Washington 28,590,000 30,863,000 1,928,938 -10,789,336 -674,334 19,162,978 0 Washington 0.0% -84,500 0% 0 0 Washington 82,191,961 82,191,961 0 0 (3,760,073) 3,760,073         1,786,875
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 -10,958,336 -684,896 18,993,978 0 Fort McMurray 0.0% 84,500 0% 376,922 376,922 Fort McMurray 103,082,881 103,459,803 0 376,922 0 376,922         1,918,375
London 1,874,000 1,874,000 1,874,000 1,874,000 1,874,000 1,874,000 1,874,000 1,874,000 1,874,000 1,874,000 1,874,000 1,874,000 1,874,000 1,874,000 1,874,000 1,874,000 415,000 6.1% 0.0% London 29,984,000 30,399,000 1,899,938 -11,253,336 -703,334 18,698,978 0 London 0.0% 379,500 1% 1,692,803 1,692,803 London 74,998,656 76,691,459 0 1,692,803 107,395 1,585,408         1,874,000
Columbus 1,749,938 1,749,938 1,749,938 1,749,938 1,749,938 1,749,938 1,749,938 1,749,938 1,749,938 1,749,938 1,749,938 1,749,938 1,749,938 1,749,938 1,749,938 1,749,938 90,000 1.3% 0.0% Columbus 27,999,008 28,089,008 1,755,563 -13,563,328 -847,708 16,388,986 0 Columbus 0.0% 2,689,492 8% 11,996,783 11,996,783 Columbus 80,124,729 92,121,512 0 11,996,783 0 11,996,783         1,749,938
Chattanooga 1,751,813 1,751,813 1,751,813 1,751,813 1,751,813 1,751,813 1,751,813 1,751,813 1,751,813 1,751,813 1,751,813 1,751,813 1,751,813 1,751,813 1,751,813 1,751,813 0.0% 0.0% Chattanooga 28,029,008 28,029,008 1,751,813 -13,623,328 -851,458 16,328,986 0 Chattanooga 0.0% 2,749,492 8% 12,264,420 12,264,420 Chattanooga 11,700,000 23,964,420 6,743,994 5,520,426 6,426,480 5,837,940         1,751,813
Boston 1,372,000 1,372,000 1,372,000 1,372,000 1,372,000 1,372,000 1,372,000 1,372,000 1,372,000 1,372,000 1,372,000 1,372,000 1,372,000 1,372,000 1,372,000 1,372,000 1,934,000 28.5% 1,000,000 6.1% Boston 21,952,000 24,886,000 1,555,375 -16,766,336 -1,047,896 13,185,978 0 Boston 0.0% 5,892,500 18% 26,284,163 26,284,163 Boston 124,926,454 151,210,617 14,041,657 12,242,506 6,735,794 19,548,369         1,372,000
Sioux City 1,393,813 1,393,813 1,393,813 1,393,813 1,393,813 1,393,813 1,393,813 1,393,813 1,393,813 1,393,813 1,393,813 1,393,813 1,393,813 1,393,813 1,393,813 1,393,813 0.0% 0.0% Sioux City 22,301,008 22,301,008 1,393,813 -19,351,328 -1,209,458 10,600,986 0 Sioux City 0.0% 8,477,492 26% 37,814,812 37,814,812 Sioux City 11,200,000 49,014,812 22,344,783 15,470,029 6,426,480 31,388,332         1,393,813
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 -23,287,328 -1,455,458 6,664,986 0 Indianapolis 0.0% 12,413,492 38% 55,371,785 55,371,785 Indianapolis 197,624,204 252,995,989 16,221,729 39,150,056 8,033,914 47,337,871         1,147,813
$2,373,693 $2,373,693 $2,373,693 $2,373,693 $2,373,693 $2,373,693 $2,373,693 $2,373,693 $2,373,693 $2,373,693 $2,373,693 $2,373,693 $2,373,693 $2,373,693 $2,373,693 $2,373,693 6,777,800 16,300,701 TAX LINE $934,576,581 $2,433,793 $12,707,229 $119,124,827 145,801,687 $7,290,084 cut line 145,801,688 1         2,373,693
MAX MAX MAX MAX MAX MAX MAX MAX MAX MAX MAX MAX MAX MAX MAX MAX 282,408 A 679,196 41,652,334 $38,940,691 $2,348,594 6,075,070 $303,754 30,778,500 $4.46 avg - recipients
0.73% 1.74% $37,577,504 $822,210 303,754 sum med - recipients
% of "cap" 333% 32,686,468 med - all
415,000 M 1,175,000 Projected league minimum for 2027 $195,000 spread pay/rec
2026 league minimum $169,000 11,530,667
20% Raise on PY Minimum $203,000
average 2,603,271
16-week 41,652,336
Annual avg player salary (30 players/tm) $1,298,023
Multiplier for League Min 15%
Multiplier for League Min $195,000