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 2,677,125 2,686,500 2,699,000 2,711,500 2,711,500 3,615,275 22.0% 862,319 22.8% Philadelphia 42,288,500 46,766,094 2,922,881 9,880,590 617,537 10,931,333 14,820,885 Philadelphia 38.6% -20,504,767 -42% 0 (14,820,885) Philadelphia 14,442,915 (377,970) (15,589,223) 768,338 (5,968,190) (8,852,695)         2,686,500
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 2,531,625 2,467,563 2,437,875 2,437,875 2,437,875 2,475,375 2,475,375 11,725 0.1% 1,500,000 39.6% Houston 40,048,188 41,559,913 2,597,495 4,674,409 292,151 5,725,152 7,011,614 Houston 18.2% -15,298,586 -31% 0 (7,011,614) Houston 41,881,730 34,870,116 (9,770,232) 2,758,618 (1,988,076) (5,023,538)         2,473,250
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 2,580,563 2,580,563 2,580,563 2,568,063 2,568,063 59,000 0.4% 40,000 1.1% Delmarva 40,067,758 40,166,758 2,510,422 3,281,254 205,078 4,331,997 4,921,881 Delmarva 12.8% -13,905,431 -28% 0 (4,921,881) Delmarva 54,194,657 49,272,776 0 (4,921,881) (36,775,364) 31,853,483         2,567,625
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 2,449,750 2,341,000 2,341,000 2,341,000 2,341,000 2,341,000 850,000 5.2% 100,909 2.7% Washington 38,773,500 39,724,409 2,482,776 2,838,905 177,432 3,889,648 4,258,358 Washington 11.1% -13,463,082 -27% 0 (4,258,358) Washington 49,124,796 44,866,438 (10,575,596) 6,317,238 (3,127,587) (1,130,771)         2,341,000
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 1.8% 0 0.0% Los Angeles 39,283,008 39,581,008 2,473,813 2,695,504 168,469 3,746,247 4,043,256 Los Angeles 10.5% -13,319,681 -27% 0 (4,043,256) Los Angeles 35,082,950 31,039,694 (8,412,744) 4,369,488 (7,959,752) 3,916,496         2,463,563
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 2,499,000 2,499,000 2,499,000 2,499,000 2,499,000 0 0.0% 0 0.0% Fort McMurray 38,826,250 38,826,250 2,426,641 1,940,746 121,297 2,991,489 2,911,119 Fort McMurray 7.6% -12,564,923 -26% 0 (2,911,119) Fort McMurray 68,762,705 65,851,586 (4,838,232) 1,927,113 (4,312,314) 1,401,195         2,499,000
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 2,264,688 2,264,688 2,309,375 2,309,375 2,309,375 2,309,375 2,309,375 745,000 4.5% 0 0.0% Texas 36,449,443 37,194,443 2,324,653 308,939 19,309 1,359,682 463,409 Texas 1.2% -10,933,116 -22% 0 (463,409) Texas 36,485,914 36,022,505 (7,317,744) 6,854,335 (2,925,377) 2,461,968         2,321,875
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 2,246,875 2,246,875 2,259,375 2,259,375 2,259,375 0 0.0% 0 0.0% Baltimore 36,576,568 36,576,568 2,286,036 -308,936 -19,309 741,807 0 Baltimore 0.0% -10,315,241 -21% 0 0 Baltimore 37,466,356 37,466,356 (1,125,744) 1,125,744 0 0         2,259,375
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 2,125,938 2,125,938 2,125,938 2,125,938 2,125,938 350,000 2.1% 0 0.0% Florida 34,618,133 34,968,133 2,185,508 -1,917,371 -119,836 866,628 0 Florida 0.0% -8,706,806 -18% 0 0 Florida 77,218,898 77,218,898 0 0 0 0         2,125,938
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 2,125,500 2,125,500 2,117,125 2,125,500 2,133,875 2,133,875 549,300 3.3% 899,999 23.8% New York 33,513,065 34,962,364 2,185,148 -1,923,140 -120,196 872,397 0 New York 0.0% -8,701,037 -18% 0 0 New York 65,045,376 65,045,376 0 0 11,866,300 (11,866,300)         2,125,500
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 1,991,875 1,991,875 1,991,875 1,991,875 2,004,375 415,000 2.5% 0 0.0% Vancouver Island 31,848,125 32,263,125 2,016,445 -4,622,379 -288,899 3,571,636 0 Vancouver Island 0.0% -6,001,798 -12% 0 0 Vancouver Island 65,841,664 65,841,664 0 0 0 0         2,004,375
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 -4,715,504 -294,719 3,664,761 0 Eugene 0.0% -5,908,673 -12% 0 0 Eugene 30,459,975 30,459,975 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 7.0% 0 0.0% London 29,531,250 30,687,250 1,917,953 -6,198,254 -387,391 5,147,511 0 London 0.0% -4,425,923 -9% 0 0 London 45,278,199 45,278,199 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 1,838,250 1,838,250 1,829,875 1,829,875 1,829,875 246,800 1.5% 0 0.0% Cascadian 29,838,750 30,085,550 1,880,347 -6,799,954 -424,997 5,749,211 0 Cascadian 0.0% -3,824,223 -8% 0 0 Cascadian 54,791,556 54,791,556 0 0 0 0         1,829,875
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 8.1% 0 0.0% Ruidoso 28,220,000 29,562,000 1,847,625 -7,323,504 -457,719 6,272,761 0 Ruidoso 0.0% -3,300,673 -7% 0 0 Ruidoso 63,765,539 63,765,539 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 0.7% 0 0.0% Mexico City 28,145,008 28,268,008 1,766,751 -8,617,496 -538,594 7,566,753 0 Mexico City 0.0% -2,006,681 -4% 0 0 Mexico City 73,233,338 73,233,338 0 0 0 0         1,759,063
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 1,279,375 1,279,375 1,279,375 1,279,375 1,279,375 257,000 1.6% 333,334 8.8% Green Bay 26,222,190 26,812,524 1,675,783 -10,072,980 -629,561 9,022,237 0 Green Bay 0.0% -551,197 -1% 0 0 Green Bay 35,539,108 35,539,108 0 0 5,870,752 (5,870,752)         1,279,375
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 1,569,063 1,569,063 1,569,063 1,569,063 1,569,063 1,569,063 1,569,063 83,000 0.5% 50,000 1.3% Chicago 25,577,130 25,710,130 1,606,883 -11,175,374 -698,461 10,124,631 0 Chicago 0.0% 551,197 1% 432,365 432,365 Chicago 112,773,376 113,205,741 316,981 115,384 0 432,365         1,569,063
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 1,471,125 1,471,125 1,471,125 1,471,125 1,471,125 1,459,250 75,375 0.5% 0 0.0% Portland 23,358,625 23,434,000 1,464,625 -13,451,504 -840,719 12,400,761 0 Portland 0.0% 2,827,327 6% 2,217,787 2,217,787 Portland 91,509,167 93,726,954 4,789,885 (2,572,098) 4,872,511 (2,654,724)         1,459,250
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 1,108,000 1,181,438 1,152,313 1,152,313 1,152,313 1,152,313 4,597,200 27.9% 0 0.0% Richmond 18,093,195 22,690,395 1,418,150 -14,195,109 -887,194 13,144,366 0 Richmond 0.0% 3,570,932 7% 2,801,080 2,801,080 Richmond 76,773,182 79,574,262 4,207,242 (1,406,162) 7,792,767 (4,991,687)         1,152,313
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 1,203,688 1,203,688 1,203,688 1,203,688 1,203,688 526,000 3.2% 0 0.0% Columbus 19,166,883 19,692,883 1,230,805 -17,192,621 -1,074,539 16,141,878 0 Columbus 0.0% 6,568,444 13% 5,152,362 5,152,362 Columbus 45,637,391 50,789,753 9,360,389 (4,208,027) 268,669 4,883,693         1,203,688
Indianapolis 994,063 994,063 994,063 994,063 994,063 994,063 994,063 994,063 994,063 994,063 1,002,438 1,002,438 1,002,438 1,002,438 1,002,438 1,002,438 1,058,000 6.4% 0 0.0% Indianapolis 15,955,258 17,013,258 1,063,329 -19,872,246 -1,242,015 18,821,503 0 Indianapolis 0.0% 9,248,069 19% 7,254,291 7,254,291 Indianapolis 141,815,900 149,070,191 9,804,165 (2,549,874) 12,006,015 (4,751,724)         1,002,438
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 -23,441,504 -1,465,094 22,390,761 0 New Jersey 0.0% 12,817,327 26% 10,054,057 10,054,057 New Jersey 52,056,725 62,110,782 15,103,223 (5,049,166) 20,379,646 (10,325,589)            840,250
Honolulu 729,188 729,188 729,188 729,188 729,188 729,188 729,188 729,188 729,188 729,188 729,188 945,813 945,813 945,813 945,813 937,438 110,050 0.7% 0 0.0% Honolulu 12,741,758 12,851,808 803,238 -24,033,696 -1,502,106 22,982,953 0 Honolulu 0.0% 13,409,519 27% 10,518,579 10,518,579 Honolulu 59,681,156 70,199,735 14,047,630 (3,529,051) 0 10,518,579            937,438
$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 $1,861,698 $1,862,745 $1,853,133 $1,851,961 $1,853,003 $1,854,914 $1,854,591 16,467,725 3,786,561 TAX LINE $735,010,871 $1,914,091 -$94,663,937 $11,753,662 38,430,522 $1,921,526 cut line 38,430,521 (1)         1,853,964
MAX MIN 457,437 A 105,182 36,885,506 $30,625,453 $1,964,289 1,601,272 $80,064 26,261,327 $0.78 avg - recipients
2.24% 0.52% $31,428,625 $567,901 80,064 sum med - recipients
% of "cap" 85% 48,992,815 med - all
277,500 M 0 Projected league minimum for 2025 $153,000 spread pay/rec
2024 league minimum $134,000 11,484,313
20% Raise on PY Minimum $161,000
average 2,305,344
16-week 36,885,504
Annual avg player salary (30 players/tm) $1,020,848
Multiplier for League Min 15%
Multiplier for League Min $153,000