2025 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 pre-FAFFA change PY change SALARY
Green Bay 2,704,000 2,704,000 2,704,000 2,704,000 2,704,000 2,704,000 2,704,000 2,704,000 2,704,000 2,704,000 2,704,000 2,704,000 2,704,000 2,704,000 2,704,000 2,704,000 208,000 2.2% 2,000,001 26.8% Green Bay 43,264,000 45,472,001 2,842,000 6,179,985 386,249 9,467,450 9,269,978 Green Bay 26.5% -18,419,249 -54% 0 (9,269,978) Green Bay 39,923,669 30,653,691 0 (9,269,978) 0 (9,269,978)         2,704,000
Houston 2,778,125 2,778,125 2,778,125 2,778,125 2,778,125 2,778,125 2,778,125 2,778,125 2,778,125 2,778,125 2,778,125 2,778,125 2,778,125 2,778,125 2,778,125 2,778,125 55,800 0.6% 333,334 4.5% Houston 44,450,000 44,839,134 2,802,446 5,547,118 346,695 8,834,583 8,320,677 Houston 23.8% -17,786,382 -52% 0 (8,320,677) Houston 45,018,770 36,698,093 (15,115,701) 6,795,024 (11,646,602) 3,325,925         2,778,125
Washington 2,744,750 2,744,750 2,744,750 2,744,750 2,744,750 2,744,750 2,744,750 2,744,750 2,744,750 2,744,750 2,744,750 2,744,750 2,744,750 2,744,750 2,744,750 2,744,750 800,000 8.4% 90,909 1.2% Washington 43,916,000 44,806,909 2,800,432 5,514,893 344,681 8,802,358 8,272,340 Washington 23.7% -17,754,157 -52% 0 (8,272,340) Washington 60,864,711 52,592,371 (15,884,852) 7,612,512 (4,070,846) (4,201,494)         2,744,750
Los Angeles 2,642,813 2,642,813 2,642,813 2,642,813 2,642,813 2,642,813 2,642,813 2,642,813 2,642,813 2,642,813 2,642,813 2,642,813 2,642,813 2,642,813 2,642,813 2,642,813 0 0.0% 0 0.0% Los Angeles 42,285,008 42,285,008 2,642,813 2,992,992 187,062 6,280,457 4,489,488 Los Angeles 12.9% -15,232,256 -45% 0 (4,489,488) Los Angeles 47,736,174 43,246,686 (6,237,000) 1,747,512 (3,855,744) (633,744)         2,642,813
Texas 2,528,375 2,528,375 2,528,375 2,528,375 2,528,375 2,528,375 2,528,375 2,528,375 2,528,375 2,528,375 2,528,375 2,528,375 2,528,375 2,528,375 2,528,375 2,528,375 370,000 3.9% 0 0.0% Texas 40,454,000 40,824,000 2,551,500 1,531,984 95,749 4,819,449 2,297,976 Texas 6.6% -13,771,248 -41% 0 (2,297,976) Texas 49,967,490 47,669,514 (6,925,488) 4,627,512 (275,897) (2,022,079)         2,528,375
Florida 2,423,688 2,423,688 2,423,688 2,423,688 2,423,688 2,423,688 2,423,688 2,423,688 2,423,688 2,423,688 2,423,688 2,423,688 2,423,688 2,423,688 2,423,688 2,423,688 0 0.0% 1,666,667 22.3% Florida 38,779,008 40,445,675 2,527,855 1,153,659 72,104 4,441,124 1,730,489 Florida 5.0% -13,392,923 -39% 0 (1,730,489) Florida 85,476,371 83,745,882 0 (1,730,489) 0 (1,730,489)         2,423,688
Portland 2,478,688 2,478,688 2,478,688 2,478,688 2,478,688 2,478,688 2,478,688 2,478,688 2,478,688 2,478,688 2,478,688 2,478,688 2,478,688 2,478,688 2,478,688 2,478,688 0 0.0% 0 0.0% Portland 39,659,008 39,659,008 2,478,688 366,992 22,937 3,654,457 550,488 Portland 1.6% -12,606,256 -37% 0 (550,488) Portland 105,884,667 105,334,179 0 (550,488) 2,727,343 (3,277,831)         2,478,688
Baltimore 2,432,813 2,432,813 2,432,813 2,432,813 2,432,813 2,432,813 2,432,813 2,432,813 2,432,813 2,432,813 2,432,813 2,432,813 2,432,813 2,432,813 2,432,813 2,432,813 0 0.0% 0 0.0% Baltimore 38,925,008 38,925,008 2,432,813 -367,008 -22,938 2,920,457 0 Baltimore 0.0% -11,872,256 -35% 0 0 Baltimore 51,048,829 51,048,829 (2,352,000) 2,352,000 0 0         2,432,813
New York 2,291,813 2,291,813 2,291,813 2,291,813 2,291,813 2,291,813 2,291,813 2,291,813 2,291,813 2,291,813 2,291,813 2,291,813 2,291,813 2,291,813 2,291,813 2,291,813 175,000 1.8% 900,000 12.0% New York 36,669,008 37,744,008 2,359,001 -1,548,008 -96,751 1,739,457 0 New York 0.0% -10,691,256 -31% 0 0 New York 79,813,344 79,813,344 (3,026,988) 3,026,988 0 0         2,291,813
Cascadian 2,278,750 2,278,750 2,278,750 2,278,750 2,278,750 2,278,750 2,278,750 2,278,750 2,278,750 2,278,750 2,278,750 2,278,750 2,278,750 2,278,750 2,278,750 2,278,750 0 0.0% 333,334 4.5% Cascadian 36,460,000 36,793,334 2,299,583 -2,498,682 -156,168 788,783 0 Cascadian 0.0% -9,740,582 -29% 0 0 Cascadian 67,549,029 67,549,029 0 0 0 0         2,278,750
Fort McMurray 2,160,938 2,160,938 2,160,938 2,160,938 2,160,938 2,160,938 2,160,938 2,160,938 2,160,938 2,160,938 2,160,938 2,160,938 2,160,938 2,160,938 2,160,938 2,160,938 0 0.0% 0 0.0% Fort McMurray 34,575,008 34,575,008 2,160,938 -4,717,008 -294,813 1,429,543 0 Fort McMurray 0.0% -7,522,256 -22% 0 0 Fort McMurray 81,798,066 81,798,066 0 0 (3,173,607) 3,173,607         2,160,938
Vancouver Island 2,075,000 2,075,000 2,075,000 2,075,000 2,075,000 2,075,000 2,075,000 2,075,000 2,075,000 2,075,000 2,075,000 2,075,000 2,075,000 2,075,000 2,075,000 2,075,000 415,000 4.4% 0 0.0% Vancouver Island 33,200,000 33,615,000 2,100,938 -5,677,016 -354,814 2,389,551 0 Vancouver Island 0.0% -6,562,248 -19% 0 0 Vancouver Island 82,350,632 82,350,632 (761,988) 761,988 0 0         2,075,000
Richmond 1,855,625 1,855,625 1,855,625 1,855,625 1,855,625 1,855,625 1,855,625 1,855,625 1,855,625 1,855,625 1,855,625 1,855,625 1,855,625 1,855,625 1,855,625 1,855,625 3,726,000 39.4% 0 0.0% Richmond 29,690,000 33,416,000 2,088,500 -5,876,016 -367,251 2,588,551 0 Richmond 0.0% -6,363,248 -19% 0 0 Richmond 91,776,597 91,776,597 3,743,136 (3,743,136) 3,434,645 (3,434,645)         1,855,625
London 1,905,313 1,905,313 1,905,313 1,905,313 1,905,313 1,905,313 1,905,313 1,905,313 1,905,313 1,905,313 1,905,313 1,905,313 1,905,313 1,905,313 1,905,313 1,905,313 365,000 3.9% 0 0.0% London 30,485,008 30,850,008 1,928,126 -8,442,008 -527,626 5,154,543 0 London 0.0% -3,797,256 -11% 0 0 London 56,542,760 56,542,760 0 0 0 0         1,905,313
Philadelphia 1,773,750 1,773,750 1,773,750 1,773,750 1,773,750 1,773,750 1,773,750 1,773,750 1,773,750 1,773,750 1,773,750 1,773,750 1,773,750 1,773,750 1,773,750 1,773,750 1,181,000 12.5% 862,318 11.5% Philadelphia 28,380,000 30,423,318 1,901,457 -8,868,698 -554,294 5,581,233 0 Philadelphia 0.0% -3,370,566 -10% 0 0 Philadelphia 30,225,261 30,225,261 7,370,401 (7,370,401) (16,808,373) 16,808,373         1,773,750
Delmarva 1,832,813 1,832,813 1,832,813 1,832,813 1,832,813 1,832,813 1,832,813 1,832,813 1,832,813 1,832,813 1,832,813 1,832,813 1,832,813 1,832,813 1,832,813 1,832,813 0 0.0% 40,000 0.5% Delmarva 29,325,008 29,365,008 1,835,313 -9,927,008 -620,438 6,639,543 0 Delmarva 0.0% -2,312,256 -7% 0 0 Delmarva 67,271,049 67,271,049 0 0 (4,734,369) 4,734,369         1,832,813
Eugene 1,688,156 1,688,156 1,688,156 1,688,156 1,688,156 1,688,156 1,688,156 1,688,156 1,688,156 1,688,156 1,688,156 1,688,156 1,688,156 1,688,156 1,688,156 1,688,156 0 0.0% 250,000 3.3% Eugene 27,010,496 27,260,496 1,703,781 -12,031,520 -751,970 8,744,055 0 Eugene 0.0% -207,744 -1% 0 0 Eugene 43,717,448 43,717,448 0 0 0 0         1,688,156
Columbus 1,670,313 1,670,313 1,670,313 1,670,313 1,670,313 1,670,313 1,670,313 1,670,313 1,670,313 1,670,313 1,670,313 1,670,313 1,670,313 1,670,313 1,670,313 1,670,313 120,000 1.3% 0 0.0% Columbus 26,725,008 26,845,008 1,677,813 -12,447,008 -777,938 9,159,543 0 Columbus 0.0% 207,744 1% 213,509 213,509 Columbus 58,974,406 59,187,915 83,531 129,978 4,002,986 (3,789,477)         1,670,313
Ruidoso 1,560,625 1,560,625 1,560,625 1,560,625 1,560,625 1,560,625 1,560,625 1,560,625 1,560,625 1,560,625 1,560,625 1,560,625 1,560,625 1,560,625 1,560,625 1,560,625 882,000 9.3% 0 0.0% Ruidoso 24,970,000 25,852,000 1,615,750 -13,440,016 -840,001 10,152,551 0 Ruidoso 0.0% 1,200,752 4% 1,234,074 1,234,074 Ruidoso 77,475,512 78,709,586 0 1,234,074 0 1,234,074         1,560,625
Chicago 1,559,125 1,559,125 1,559,125 1,559,125 1,559,125 1,559,125 1,559,125 1,559,125 1,559,125 1,559,125 1,559,125 1,559,125 1,559,125 1,559,125 1,559,125 1,559,125 55,000 0.6% 0 0.0% Chicago 24,946,000 25,001,000 1,562,563 -14,291,016 -893,189 11,003,551 0 Chicago 0.0% 2,051,752 6% 2,108,689 2,108,689 Chicago 124,838,126 126,946,815 0 2,108,689 562,334 1,546,355         1,559,125
Honolulu 1,264,188 1,264,188 1,264,188 1,264,188 1,264,188 1,264,188 1,264,188 1,264,188 1,264,188 1,264,188 1,264,188 1,264,188 1,264,188 1,264,188 1,264,188 1,264,188 250,000 2.6% 1,000,000 13.4% Honolulu 20,227,008 21,477,008 1,342,313 -17,815,008 -1,113,438 14,527,543 0 Honolulu 0.0% 5,575,744 16% 5,730,475 5,730,475 Honolulu 85,759,495 91,489,970 13,612,620 (7,882,145) 12,773,883 (7,043,408)         1,264,188
Mexico City 1,313,125 1,313,125 1,313,125 1,313,125 1,313,125 1,313,125 1,313,125 1,313,125 1,313,125 1,313,125 1,313,125 1,313,125 1,313,125 1,313,125 1,313,125 1,313,125 0 0.0% 0 0.0% Mexico City 21,010,000 21,010,000 1,313,125 -18,282,016 -1,142,626 14,994,551 0 Mexico City 0.0% 6,042,752 18% 6,210,442 6,210,442 Mexico City 84,697,899 90,908,341 4,463,016 1,747,426 0 6,210,442         1,313,125
New Jersey 1,090,375 1,090,375 1,090,375 1,090,375 1,090,375 1,090,375 1,090,375 1,090,375 1,090,375 1,090,375 1,090,375 1,090,375 1,090,375 1,090,375 1,090,375 1,090,375 375,000 4.0% 0 0.0% New Jersey 17,446,000 17,821,000 1,113,813 -21,471,016 -1,341,939 18,183,551 0 New Jersey 0.0% 9,231,752 27% 9,487,939 9,487,939 New Jersey 76,574,171 86,062,110 12,753,923 (3,265,984) 12,229,626 (2,741,687)         1,090,375
Indianapolis 1,055,313 1,055,313 1,055,313 1,055,313 1,055,313 1,055,313 1,055,313 1,055,313 1,055,313 1,055,313 1,055,313 1,055,313 1,055,313 1,055,313 1,055,313 1,055,313 490,000 5.2% 0 0.0% Indianapolis 16,885,008 17,375,008 1,085,938 -21,917,008 -1,369,813 18,629,543 0 Indianapolis 0.0% 9,677,744 28% 9,946,308 9,946,308 Indianapolis 162,709,800 172,656,108 8,277,389 1,668,919 8,834,621 1,111,687         1,055,313
$2,004,520 $2,004,520 $2,004,520 $2,004,520 $2,004,520 $2,004,520 $2,004,520 $2,004,520 $2,004,520 $2,004,520 $2,004,520 $2,004,520 $2,004,520 $2,004,520 $2,004,520 $2,004,520 9,467,800 7,476,563 TAX LINE $786,679,947 $2,048,646 -$98,163,023 $8,254,576 34,931,436 $1,746,572 cut line 34,931,436 0         2,004,520
MAX MAX MAX MAX MAX MAX MAX MAX MAX MAX MAX MAX MAX MAX MAX MAX 262,994 A 207,682 39,292,008 $32,778,331 $2,094,719 1,455,477 $72,774 27,052,752 $1.03 avg - recipients
1.20% 0.95% $33,515,500 $540,110 72,774 sum med - recipients
% of "cap" 91% 33,988,240 med - all
147,500 M 0 Projected league minimum for 2026 $164,000 spread pay/rec
2025 league minimum $155,000 12,814,000
20% Raise on PY Minimum $186,000
average 2,455,751
16-week 39,292,016
Annual avg player salary (30 players/tm) $1,092,611
Multiplier for League Min 15%
Multiplier for League Min $164,000