Major League Baseball finalized its luxury tax calculations for 2024. ESPNs Je se Rogers was the list of payors, while reports the details. A record nine teams surpa sed the $237MM competitive balance tax threshold. In a separate post, lists the finalized CBT numbers for all 30 teams. The payments are as follows: Dodgers: $103MM Mets: $97.1MM Yankees: $62.5MM Phillies: $14.4MM Braves: $14MM Rangers: $10.8MM Astros: $6.5MM Giants: $2.4MM Cubs: $570K Teams pay escalating penalties for exceeding the threshold in consecutive seasons. The Dodgers, Mets, Yankees, and Phillies have all paid Aaron Brooks Jersey the tax in at least three straight years subjecting them to the highest escalator fees. Texas and Atlanta are second-time payors. Houston, San Francisco, and the Cubs did not exceed the threshold in 2023 and are marked as first-time payors. The Dodgers ($353MM), Mets ($348MM), and Yankees ($316MM) all had CBT numbers above $277MM, which marked the third tax bracket. All three teams will see their first-round pick in the 2025 draft dropped by 10 spots. Considering they each advanced at least as far as the LCS and the Dodgers won the World Series, those clubs wont have any regrets about that penalty. Atlanta narrowly stayed below the $277MM threshold to avoid any impact on their draft. Teams that paid the CBT are entitled to the lowest level of compensation for losing free agents who declined a qualifying offer. They receive a draft choice after the fourth round for each qualified free agent who walks. Theyre charged the heaviest penalty their second- and fifth-highest picks in 2025 and $1MM from their 26 international bonus pool for signing a qualified free agent from another team. The Mets ( ), Yankees ( ), Giants ( ), and Astros ( ) have already signed or agreed to terms with qualified free agents. The Mets ( ), Yankees (Soto), and Braves (Fried) have lost qualified free agents. Houston is likely to see walk. The Mets ( , ) and Dodgers ( ) still have unsigned qualified free agents of their own. The top eight luxury payors were all clearly above the base threshold, while the three biggest spenders blew beyond every surcharge marker. The only source of CBT intrigue late in the season concerned the Cubs and Blue Jays, both of whom were hovering right around the tax line. When it became clear that neither team would make the playoffs, they each attempted to dip below $237MM by shedding money via waivers. The Cubs were unsucce sful and landed around $239.9MM; Toronto dropped just below $234MM. The tax impact for the Cubs is negligible a $570K bill is le s than the cost of one player on a league minimum salary but it places a higher penalty for signing qualified free agents and could incentivize them to stay under the threshold in 2025 to reset their status. Six of the nine payors made the postseason. Texas, San Francisco, and Chicago were the exceptions. Last year, a then-record eight teams surpa sed the CBT threshold. The Padres are the only team that was above the line in 2023 and got below it this year. San Diego finished with an approximate $228MM mark that ranked 11th in the majors behind the nine payors and the Blue Jays. The Red Sox, Diamondbacks, Cardinals, and Angels were the other teams above the median in payroll. On the other side of the equation, the five bottom spenders were as follows: Athletics ($84MM), Rays ($107MM), Tigers ($110MM), Marlins ($122MM), and Pirates ($123MM). The teams that exceeded the threshold have until January 21 to pay MLB. The first $3.5MM will be used to fund player benefits. Half the remaining money goes to players retirement accounts, while the other half is used for revenue sharing distribution from MLB to teams. Next years base threshold climbs to $241MM. Andrew Miller Jersey