ABCDEFGHIJKLMNOPQRSTUVWXYZAAABACADAEAFAGAHAIAJAKALAMANAOAPAQARASATAUAVAWAXAYAZBABBBCBDBEBFBGBHBIBJBKBLBMBNBOBPBQBRBSBTBUBVBWBXBYBZCACBCCCDCECFCGCHCICJCKCLCMCNCOCPCQCRCSCTCUCV
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SAN DIEGO26-man OD payroll40-man CB Tax payrollTax SpaceProjected tax
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2023$248,919,895 ( 3rd)$280,490,527 ( 3rd)($47,490,527)$29,616,001
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PADRES2022$211,218,286 ( 5th)$235,082,125 ( 6th)($5,082,125)
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2021$174,118,220 ( 9th)$216,467,391 ( 2nd)($6,467,391)Estimates in italics
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PlayerPos.YearCountry /AgeMLSOpts Left 1/23AgentLength / Total Value26-man roster - Salaries & pro-rated signing bonuses40-man roster - Competitive Balance Tax - AAV
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SignedRdPick7/1/231/1/232023202420252026202720232024202520262027
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Bogaerts, Xanderss2009ABW30.2739.0423 / 3Boras Corp.11 yr/$280M (23-33)$25,454,545$25.455$25.455$25.455$25.455$25,454,545$25.455$25.455$25.455$25.455
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Darvish, Yurhp-s2012JPN36.31911.0003 / 3Wasserman6 yr/$108M (23-28)$25,000,000$16.000$21.000$16.000$15.000$18,000,000$18.000$18.000$18.000$18.000
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Soto, Juanlf2015DOM24.2494.1343 / 3Boras Corp.1 yr/$23M (23)$23,000,000A4$23,000,000
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Machado, Manny3b20101330.36010.0563 / 3MVP Spts11 yr/$350M (23-33)$21,090,909$17.091$17.091$25.091$39.091$31,818,182$31.818$31.818$31.818$31.818
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Musgrove, Joerhp-s20111s4630.2096.0632 / 3Full Circle Spts5 yr/$100M (23-27)$20,000,000$20.000$20.000$20.000$20.000$20,000,000$20.000$20.000$20.000$20.000
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Snell, Blakelhp-s20111s5230.2096.0721 / 3Boras Corp.5 yr/$50M (19-23)$16,600,000FA$10,000,000
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Hader, Joshlhp-c20121958229.0855.1152 / 3CAA1 yr/$14.1M (23)$14,100,000FA$14,100,000
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Martinez, Nickrhp-s20111856432.3304.0020 / 3RMG Baseball3 yr/$26M (23-25) incl p opts$10,000,000$8.000$8.000FA$8,666,667$8.666$8.666
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Pomeranz, Drewlhp20101534.22110.0130 / 3CAA4 yr/$34M (20-23)$10,000,000FA$8,500,000
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Suarez, Robertrhp2021JPN32.1221.0003 / 3Amuse Spts, Don Nomura5 yr/$46M (23-27), incl p opts$10,000,000$10.000$10.000$8.000$8.000$9,200,000$9.200$9.200$9.200$9.200
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Lugo, Sethrhp-s2011341,03233.2266.0822 / 3Ballengee2 yr/$15M (23-24)$7,500,000$7.500FA$7,500,000$7.500
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Wacha, Michaelrhp-s201211932.0009.0622 / 3CAA4 yr/$26M (23-26)$7,500,000$6.500$6.000$6.000$6,500,000$6.500$6.500$6.500
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Kim, Ha-Seong2b2020KOR27.2572.0003 / 3ISE4 yr/$28M (21-24)+25 m opt$7,000,000$8.000$2.000$7,000,000$7.000
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Tatis Jr., Fernandorf2015DOM24.1803.1273 / 3MVP Sports14 y/$340M (21-34)$6,923,963$11.714$20.714$20.714$25.714$24,285,714$24.286$24.286$24.286$24.286
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Carpenter, Mattdh-1b20091339937.21710.1452 / 3SSG2 yr/$12M (23-24)$6,500,000$5.500FA$6,000,000$6.000
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Cronenworth, Jake1b2015720829.1613.0003 / 3CAA1 y/$4.225M (23) 7 y/$80M (24-30)$4,225,000$7.286$11.286$12.286$12.286$4,225,000$11.429$11.429$11.429$11.429
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García, Luisrhp2004DOM36.1527.0070 / 3Topline Spts2 yr/$7M (22-23)$3,750,000$3,500,000
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Grisham, Trentcf201511526.2423.0603 / 3ISE1 yr/$3.175M (23)$3,175,000A2A3$3,175,000
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Nola, Austinc2012516733.1853.1062 / 3Paragon Spts1 yr/$2.35M (23)$2,350,000A2A3FA$2,350,000
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Hill, Timlhp20143296333.1414.1122 / 31 yr/$1.85M (23)$1,850,000A3FA$1,850,000
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Dahl, Davidlf201211029.0914.1161 / 3Apex1 yr/$1.25M (23)$1,250,000A4FA$1,250,000
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Cruz, Nelsondh-rf1998DOM43.00015.0820 / 3Bryce Dixon1 yr/$1M (23)$1,000,000FA$1,000,000
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Engel, Adamof20131957331.2045.0581 / 3Icon Spts1 yr/$1M (23)$1,000,000FA$1,000,000
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Morejon, Adrianlhp2016CUB24.1243.0132 / 3Boras Corp.1 yr/$800,000 (23)$800,000A2A3FA$800,000
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Odor, Rougned2b2011VEN29.1488.1212 / 3Beverly Hills SC1 yr/$800,000 (23)$800,000FA$800,000
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Crismatt, Nabilrhp2011COL28.1892.0330 / 31 yr/$750,000 (23)$750,000A1A2A3FA$750,000
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Tapia, Domingorhp2009DOM31.3310.1681 / 31 yr/$735,000 (23)$735,000$735,000
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Castillo, Josélhp2012VEN27.1723.1251 / 31 yr/$730,000 (23)$730,000A2A3FA$730,000
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Weathers, Ryanlhp20181723.1961.0012 / 31 yr/$727,600 (23)$727,600A1A2A3$727,600
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Wilson, Stevenrhp2018823128.3111.0003 / 31 yr/$726,400 (23)$726,400A1A2A3$726,400
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Honeywell, Brentrhp20142s7228.0920.1660 / 3Jet Sports1 yr/$725,000 (23)$725,000$725,000
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Azocar, Josélf-cf2012VEN27.0510.1492 / 31 yr/$723,700 (23)$723,700$723,700
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Campusano, Luisc201723924.2750.1441 / 3Ballengee1 yr/$722,700 (23)$722,700$722,700
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Rosario, Eguy2b2015DOM23.3100.0412 / 31 yr/$720,400 (23)$720,400$720,400
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Avila, Pedrorhp2014VEN26.1690.0251 / 31 yr (23)
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Batten, Matthew2b20173294828.0090.0582 / 31 yr (23)
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Cosgrove, Tomlhp20171234827.0170.0003 / 31 yr (23)
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Dixon, Brandon2b-lf201339231.1541.1512 / 3SSG Baseball1 yr (23)A1A2A3A4
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Felipe, Angelrhp2015DOM24.3050.0002 / 31 yr (23)
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Groome, Jaylhp201611224.3120.0001 / 31 yr (23)
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Kerr, Raylhp2017USA28.2940.0372 / 31 yr (23)
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Knehr, Reissrhp20182059126.2400.0791 / 31 yr (23)
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Sullivan, Brettc-of20151750829.1290.0002 / 31 yr (23)
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Darvish, Yuadjustment for re-worked 2023$4,000,000
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Tatis Jr., Fernandosuspended 20 games, 21/186 days($790,322)($2,742,048)
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Hosmer, Eric$12,280,000$12.260$12.240$12,280,000$12.260$12.240
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0- to 3-year bonus pool
$1,666,667$1.667$1.667$1.667$1.667
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40-man players-minors
$2,250,000$2.250$2.250$2.250$2.250
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Estimated Player Benefits
$16,500,000$17.000$17.500$18.000$18.500
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2023202420252026202720232024202520262027
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Projected 40-man CB Tax Payroll
$280,490,527$209.031$189.011$168.605$162.605
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CB Tax Threshold$233 / $253 / $273 / $293$233,000,000$237.000$241.000$244.000$244.000
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Amount under threshold($47,490,527)$27.969$51.989$75.395$81.395
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Projected CB Tax (third-time payor in 2023)Rates 50% / 62% / 95% / 110%$29,616,001
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Projected 26-man Opening Day Payroll$248,919,895$155.306$153.786$133.546$145.546
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Padres CBT History
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2022: $1,524,638 tax on CBT payroll of $235,082,125 with $230M threshold and 30 percent rate as a second-time payor.
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2021: $1,293,478 tax on CBT payroll of $216,467,391 with $210M threshold and 20 percent rate as a first-time payor.
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Prior to 2021, the Padres payroll had never exceeded the threshold for MLB's competitive balance tax.
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Notes on Competitive Balance Tax
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* Projected payroll for purposes of the Competitive Balance Tax under Article XXIII of MLB collective bargaining agreement. Estimated figures in italics.
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* Figures include the average annual values of contracts for players on the 40-man roster, plus about $16M for benefits and $1.667M for 0- to 3-year player bonus pool.
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* Tax Thresholds: 2022: $230M $250/$270/$290. 2023: $233M $253/$273/$293. 2024: $237M $257/$277/$297. 2025: $241M $261/$281/$301. 2026: $244M $264/$284/$304.
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* Tax rate based on number of consecutive seasons a club has exceeded the base tax threshold. Rate resets if club payroll falls below tax threshold for one season.
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* First-Time Payor tax rates: 20% for exceeding threshold by $20M or less, 32% for exceeding by $20-$40M, 62.5% for exceeding by $40M-$60M, 80% for exceeding by $60M or more.
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* Second-Time Payor tax rates: 30% for exceeding threshold by $20M or less, 42% for exceeding by $20-$40M, 75% for exceeding by $40M or more, 90% for exceeding by $60M or more.
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* Third-Time Payor tax rates: 50% for exceeding threshold by $20M or less, 62% for exceeding by $20-$40M, 95% for exceeding by $40M or more, 110% for exceeding by $60M or more.
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