Menu
Home

Baseball

2012 Luxury Tax Payrolls

Final 2012 payrolls for the 30 major league teams for purposes of the luxury tax, as defined by baseball's collective bargaining agreement and sent to clubs by the commissioner's office.

Figures are for 40-man rosters and include the average annual values of contracts and $10,799,590 per club for benefits and extended benefits, which include items such as health and pension benefits; club medical costs; insurance; workman's compensation, payroll, unemployment and Social Security taxes; spring training allowances; meal and tip money; All-Star game expenses; travel and moving expenses; postseason pay; and college scholarships.

Salaries include earned incentive bonuses, non-cash compensation, buyouts of unexercised options and cash transactions. In some cases, parts of salaries that are deferred are discounted to reflect present-day values.

The luxury tax is assessed on the amount above $178 million. As a team that paid at a 40 percent rate on the amount over the threshold in 2011, the Yankees pay at a 42.5 percent rate on the amount over the threshold in 2012.

N.Y. Yankees$223,439,158
Boston177,952,823
L.A. Angels176,652,838
Philadelphia174,523,432
San Francisco160,399,128
L.A. Dodgers158,258,570
Texas148,513,970
Detroit145,231,588
St. Louis125,811,271
Milwaukee120,865,321
Washington118,978,939
Cincinnati118,770,061
Chicago White Sox114,459,560
Chicago Cubs112,711,841
Miami111,824,633
Colorado106,202,187
Minnesota105,860,445
N.Y. Mets105,704,018
Atlanta105,318,027
Toronto103,726,534
Baltimore97,056,240
Arizona88,891,716
Seattle88,389,993
Kansas City83,462,428
Cleveland82,626,016
Tampa Bay81,206,178
Pittsburgh80,317,027
San Diego78,817,495
Oakland73,073,503
Houston72,265,379
Total3,541,310,317