2023 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
Philadelphia 2,577,125 2,577,125 2,577,125 2,569,875 2,569,875 2,569,875 2,586,625 2,660,500 2,660,500 2,727,125 2,727,125 2,727,125 2,727,125 2,727,125 2,727,125 2,727,125 3,527,775 21.9% 862,319 22.8% Philadelphia 42,438,500 46,828,594 2,926,787 10,125,906 632,869 21,286,369 15,188,859 Philadelphia 37.9% -19,783,525 -35% 0 (15,188,859) Philadelphia 20,034,754 4,845,895 (15,589,223) 400,364 (5,968,190) (9,220,669)         2,727,125
Houston 2,514,875 2,514,875 2,514,875 2,540,000 2,540,000 2,540,000 2,540,000 2,540,000 2,540,000 2,540,000 2,540,000 2,540,000 2,540,000 2,540,000 2,540,000 2,540,000 0 0.0% 1,500,000 39.6% Houston 40,564,625 42,064,625 2,629,039 5,361,937 335,121 16,522,400 8,042,906 Houston 20.0% -15,019,556 -27% 0 (8,042,906) Houston 51,064,153 43,021,247 (9,770,232) 1,727,326 (1,988,076) (6,054,830)         2,540,000
Washington 2,461,875 2,461,875 2,461,875 2,461,875 2,461,875 2,461,875 2,461,875 2,461,875 2,461,875 2,461,875 2,461,875 2,461,875 2,461,875 2,461,875 2,461,875 2,461,875 850,000 5.3% 100,909 2.7% Washington 39,390,000 40,340,909 2,521,307 3,638,221 227,389 14,798,684 5,457,332 Washington 13.6% -13,295,840 -24% 0 (5,457,332) Washington 52,580,193 47,122,861 (10,575,596) 5,118,264 (3,127,587) (2,329,745)         2,461,875
Delmarva 2,471,813 2,471,813 2,471,813 2,471,813 2,471,813 2,471,813 2,471,813 2,471,813 2,471,813 2,471,813 2,471,813 2,471,813 2,471,813 2,471,813 2,471,813 2,471,813 54,000 0.3% 40,000 1.1% Delmarva 39,549,008 39,643,008 2,477,688 2,940,320 183,770 14,100,783 4,410,480 Delmarva 11.0% -12,597,939 -22% 0 (4,410,480) Delmarva 60,168,888 55,758,408 0 (4,410,480) (36,775,364) 32,364,884         2,471,813
Los Angeles 2,455,188 2,455,188 2,455,188 2,455,188 2,455,188 2,455,188 2,455,188 2,455,188 2,455,188 2,455,188 2,455,188 2,455,188 2,455,188 2,455,188 2,455,188 2,455,188 298,000 1.9% 0 0.0% Los Angeles 39,283,008 39,581,008 2,473,813 2,878,320 179,895 14,038,783 4,317,480 Los Angeles 10.8% -12,535,939 -22% 0 (4,317,480) Los Angeles 37,216,360 32,898,880 (8,412,744) 4,095,264 (7,959,752) 3,642,272         2,455,188
Fort McMurray 2,393,750 2,393,750 2,393,750 2,393,750 2,393,750 2,393,750 2,393,750 2,393,750 2,393,750 2,393,750 2,393,750 2,393,750 2,393,750 2,393,750 2,393,750 2,393,750 0 0.0% 0 0.0% Fort McMurray 38,300,000 38,300,000 2,393,750 1,597,312 99,832 12,757,775 2,395,968 Fort McMurray 6.0% -11,254,931 -20% 0 (2,395,968) Fort McMurray 77,908,305 75,512,337 (4,838,232) 2,442,264 (4,312,314) 1,916,346         2,393,750
Texas 2,255,313 2,263,688 2,263,688 2,280,438 2,272,063 2,263,688 2,263,688 2,255,313 2,255,313 2,255,313 2,255,313 2,255,313 2,255,313 2,255,313 2,255,313 2,255,313 745,000 4.6% 0 0.0% Texas 36,160,383 36,905,383 2,306,586 202,695 12,668 11,363,158 304,043 Texas 0.8% -9,860,314 -17% 0 (304,043) Texas 45,347,116 45,043,073 (7,317,744) 7,013,701 (2,925,377) 2,621,334         2,255,313
Baltimore 2,314,063 2,314,063 2,314,063 2,314,063 2,314,063 2,314,063 2,314,063 2,314,063 2,314,063 2,239,063 2,239,063 2,239,063 2,239,063 2,239,063 2,239,063 2,239,063 0 0.0% 0 0.0% Baltimore 36,500,008 36,500,008 2,281,251 -202,680 -12,668 10,957,783 0 Baltimore 0.0% -9,454,939 -17% 0 0 Baltimore 44,891,365 44,891,365 (1,125,744) 1,125,744 0 0         2,239,063
Florida 2,210,313 2,210,313 2,210,313 2,210,313 2,210,313 2,210,313 2,210,313 2,129,063 2,129,063 2,129,063 2,129,063 2,129,063 2,129,063 2,129,063 2,129,063 2,129,063 350,000 2.2% 0 0.0% Florida 34,633,758 34,983,758 2,186,485 -1,718,930 -107,433 9,441,533 0 Florida 0.0% -7,938,689 -14% 0 0 Florida 80,726,035 80,726,035 0 0 0 0         2,129,063
New York 2,051,063 2,051,063 2,059,438 2,059,438 2,061,438 2,040,750 2,116,500 2,104,000 2,104,000 2,104,000 2,104,000 2,104,000 2,104,000 2,104,000 2,104,000 2,104,000 549,300 3.4% 899,999 23.8% New York 33,375,690 34,824,989 2,176,562 -1,877,699 -117,356 9,282,764 0 New York 0.0% -7,779,920 -14% 0 0 New York 66,299,520 66,299,520 0 0 11,866,300 (11,866,300)         2,104,000
Vancouver Island 1,988,750 1,988,750 1,988,750 1,988,750 1,988,750 1,988,750 1,988,750 1,988,750 1,988,750 1,988,750 1,988,750 1,988,750 1,988,750 1,988,750 1,988,750 1,988,750 415,000 2.6% 0 0.0% Vancouver Island 31,820,000 32,235,000 2,014,688 -4,467,688 -279,231 6,692,775 0 Vancouver Island 0.0% -5,189,931 -9% 0 0 Vancouver Island 77,070,265 77,070,265 0 0 0 0         1,988,750
Eugene 2,010,625 2,010,625 2,010,625 2,010,625 2,010,625 2,010,625 2,010,625 2,010,625 2,010,625 2,010,625 2,010,625 2,010,625 2,010,625 2,010,625 2,010,625 2,010,625 0 0.0% 0 0.0% Eugene 32,170,000 32,170,000 2,010,625 -4,532,688 -283,293 6,627,775 0 Eugene 0.0% -5,124,931 -9% 0 0 Eugene 38,506,632 38,506,632 0 0 0 0         2,010,625
London 1,878,750 1,878,750 1,878,750 1,878,750 1,878,750 1,878,750 1,878,750 1,820,000 1,820,000 1,820,000 1,820,000 1,820,000 1,820,000 1,820,000 1,820,000 1,820,000 1,156,000 7.2% 0 0.0% London 29,531,250 30,687,250 1,917,953 -6,015,438 -375,965 5,145,025 0 London 0.0% -3,642,181 -6% 0 0 London 50,954,349 50,954,349 0 0 0 0         1,820,000
Cascadian 1,865,625 1,865,625 1,865,625 1,865,625 1,865,625 1,890,750 1,890,750 1,890,750 1,890,750 1,890,750 1,890,750 1,890,750 1,890,750 1,890,750 1,890,750 1,890,750 246,800 1.5% 0 0.0% Cascadian 30,126,375 30,373,175 1,898,323 -6,329,513 -395,595 4,830,950 0 Cascadian 0.0% -3,328,106 -6% 0 0 Cascadian 57,790,333 57,790,333 0 0 0 0         1,890,750
Green Bay 1,785,625 1,785,625 1,785,625 1,785,625 1,785,625 1,785,625 1,775,313 1,834,063 1,834,063 1,834,063 1,834,063 1,834,063 1,834,063 1,834,063 1,834,063 1,834,063 257,000 1.6% 333,334 8.8% Green Bay 28,995,630 29,585,964 1,849,123 -7,116,724 -444,795 4,043,739 0 Green Bay 0.0% -2,540,895 -5% 0 0 Green Bay 34,338,240 34,338,240 0 0 5,870,752 (5,870,752)         1,834,063
Ruidoso 1,763,750 1,763,750 1,763,750 1,763,750 1,763,750 1,763,750 1,763,750 1,763,750 1,763,750 1,763,750 1,763,750 1,763,750 1,763,750 1,763,750 1,763,750 1,763,750 1,342,000 8.3% 0 0.0% Ruidoso 28,220,000 29,562,000 1,847,625 -7,140,688 -446,293 4,019,775 0 Ruidoso 0.0% -2,516,931 -4% 0 0 Ruidoso 67,372,182 67,372,182 0 0 0 0         1,763,750
Mexico City 1,759,063 1,759,063 1,759,063 1,759,063 1,759,063 1,759,063 1,759,063 1,759,063 1,759,063 1,759,063 1,759,063 1,759,063 1,759,063 1,759,063 1,759,063 1,759,063 123,000 0.8% 0 0.0% Mexico City 28,145,008 28,268,008 1,766,751 -8,434,680 -527,168 2,725,783 0 Mexico City 0.0% -1,222,939 -2% 0 0 Mexico City 78,854,965 78,854,965 0 0 0 0         1,759,063
Chicago 1,637,750 1,637,750 1,637,750 1,637,750 1,637,750 1,637,750 1,589,063 1,589,063 1,589,063 1,589,063 1,589,063 1,589,063 1,589,063 1,589,063 1,589,063 1,589,063 55,000 0.3% 50,000 1.3% Chicago 25,717,130 25,822,130 1,613,883 -10,880,558 -680,035 279,905 0 Chicago 0.0% 1,222,939 2% 868,889 868,889 Chicago 112,505,432 113,374,321 316,981 551,908 0 868,889         1,589,063
Portland 1,454,375 1,454,375 1,454,375 1,454,375 1,454,375 1,454,375 1,454,375 1,454,375 1,454,375 1,454,375 1,454,375 1,454,375 1,454,375 1,454,375 1,454,375 1,454,375 73,000 0.5% 0 0.0% Portland 23,270,000 23,343,000 1,458,938 -13,359,688 -834,981 2,199,225 0 Portland 0.0% 3,702,069 7% 2,630,292 2,630,292 Portland 94,230,465 96,860,757 4,789,885 (2,159,593) 4,872,511 (2,242,219)         1,454,375
Richmond 1,141,813 1,141,813 1,150,188 1,150,188 1,150,188 1,150,188 1,150,188 1,053,313 1,053,313 1,053,313 1,053,313 1,053,313 1,053,313 1,053,313 1,053,313 1,053,313 4,347,200 27.0% 0 0.0% Richmond 17,514,383 21,861,583 1,366,349 -14,841,105 -927,569 3,680,642 0 Richmond 0.0% 5,183,486 9% 3,682,828 3,682,828 Richmond 79,674,186 83,357,014 4,207,242 (524,414) 7,792,767 (4,109,939)         1,053,313
Columbus 1,195,313 1,195,313 1,195,313 1,195,313 1,195,313 1,195,313 1,195,313 1,195,313 1,195,313 1,195,313 1,195,313 1,195,313 1,195,313 1,195,313 1,195,313 1,195,313 526,000 3.3% 0 0.0% Columbus 19,125,008 19,651,008 1,228,188 -17,051,680 -1,065,730 5,891,217 0 Columbus 0.0% 7,394,061 13% 5,253,425 5,253,425 Columbus 45,240,577 50,494,002 9,360,389 (4,106,964) 268,669 4,984,756         1,195,313
Indianapolis 994,063 994,063 994,063 994,063 994,063 994,063 994,063 994,063 994,063 994,063 994,063 994,063 994,063 994,063 994,063 994,063 1,058,000 6.6% 0 0.0% Indianapolis 15,905,008 16,963,008 1,060,188 -19,739,680 -1,233,730 8,579,217 0 Indianapolis 0.0% 10,082,061 18% 7,163,229 7,163,229 Indianapolis 141,493,983 148,657,212 9,804,165 (2,640,936) 12,006,015 (4,842,786)            994,063
New Jersey 840,250 840,250 840,250 840,250 840,250 840,250 840,250 840,250 840,250 840,250 840,250 840,250 840,250 840,250 840,250 840,250 0 0.0% 0 0.0% New Jersey 13,444,000 13,444,000 840,250 -23,258,688 -1,453,668 12,098,225 0 New Jersey 0.0% 13,601,069 24% 9,663,458 9,663,458 New Jersey 49,405,811 59,069,269 15,103,223 (5,439,765) 20,379,646 (10,716,188)            840,250
Honolulu 729,188 729,188 729,188 729,188 729,188 729,188 729,188 729,188 729,188 729,188 729,188 729,188 729,188 729,188 729,188 729,188 100,000 0.6% 0 0.0% Honolulu 11,667,008 11,767,008 735,438 -24,935,680 -1,558,480 13,775,217 0 Honolulu 0.0% 15,278,061 27% 10,854,948 10,854,948 Honolulu 59,310,328 70,165,276 14,047,630 (3,192,682) 0 10,854,948            729,188
$1,864,597 $1,864,946 $1,865,643 $1,867,086 $1,866,821 $1,866,656 $1,868,052 $1,862,839 $1,862,839 $1,862,490 $1,862,490 $1,862,490 $1,862,490 $1,862,490 $1,862,490 $1,862,490 16,073,075 3,786,561 TAX LINE $735,705,416 $1,915,900 -$92,977,391 $13,440,208 40,117,068 $2,005,853 cut line 40,117,069 1         1,862,490
MAX MIN MIN MIN MIN MIN MIN MIN 446,474 A 105,182 36,702,696 $30,654,392 $1,964,289 1,671,545 $83,577 27,045,069 $0.71 avg - recipients
2.18% 0.51% $31,428,625 $574,366 83,577 sum med - recipients
56,463,746 med - all
277,500 M 0 Projected league minimum for 2025 $153,000 spread pay/rec
2024 league minimum $134,000 11,083,253
20% Raise on PY Minimum $161,000
average 2,293,918
16-week 36,702,688
Annual avg player salary (30 players/tm) $1,021,813
Multiplier for League Min 15%
Multiplier for League Min $153,000