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 9,859,966 616,248 14,006,013 14,789,949 Philadelphia 38.6% -20,504,767 -42% 0 (14,789,949) Philadelphia 13,684,380 (1,105,569) (15,589,223) 799,274 (5,968,190) (8,821,759)         2,711,500
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 4,653,785 290,862 8,799,832 6,980,678 Houston 18.2% -15,298,586 -31% 0 (6,980,678) Houston 43,185,552 36,204,874 (9,770,232) 2,789,554 (1,988,076) (4,992,602)         2,475,375
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 3,260,630 203,789 7,406,677 4,890,945 Delmarva 12.8% -13,905,431 -28% 0 (4,890,945) Delmarva 52,219,087 47,328,142 0 (4,890,945) (36,775,364) 31,884,419         2,568,063
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 2,818,281 176,143 6,964,328 4,227,422 Washington 11.0% -13,463,082 -27% 0 (4,227,422) Washington 45,097,870 40,870,448 (10,575,596) 6,348,174 (3,127,587) (1,099,835)         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 2,674,880 167,180 6,820,927 4,012,320 Los Angeles 10.5% -13,319,681 -27% 0 (4,012,320) Los Angeles 32,402,888 28,390,568 (8,412,744) 4,400,424 (7,959,752) 3,947,432         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 2,499,000 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 1,920,122 120,008 6,066,169 2,880,183 Fort McMurray 7.5% -12,564,923 -26% 0 (2,880,183) Fort McMurray 68,429,378 65,549,195 (4,838,232) 1,958,049 (4,312,314) 1,432,131         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 2,350,625 745,000 4.5% 0 0.0% Texas 36,490,693 37,235,693 2,327,231 329,565 20,598 4,475,612 494,348 Texas 1.3% -10,974,366 -22% 0 (494,348) Texas 36,681,156 36,186,808 (7,317,744) 6,823,396 (2,925,377) 2,431,029         2,350,625
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 -329,560 -20,598 3,816,487 0 Baltimore 0.0% -10,315,241 -21% 0 0 Baltimore 37,543,411 37,543,411 (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 -1,937,995 -121,125 2,208,052 0 Florida 0.0% -8,706,806 -18% 0 0 Florida 78,674,532 78,674,532 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 -1,943,764 -121,485 2,202,283 0 New York 0.0% -8,701,037 -18% 0 0 New York 62,693,127 62,693,127 0 0 11,866,300 (11,866,300)         2,133,875
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 -4,643,003 -290,188 496,956 0 Vancouver Island 0.0% -6,001,798 -12% 0 0 Vancouver Island 64,391,915 64,391,915 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 -4,736,128 -296,008 590,081 0 Eugene 0.0% -5,908,673 -12% 0 0 Eugene 31,800,296 31,800,296 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 -6,218,878 -388,680 2,072,831 0 London 0.0% -4,425,923 -9% 0 0 London 45,911,729 45,911,729 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 -6,820,578 -426,286 2,674,531 0 Cascadian 0.0% -3,824,223 -8% 0 0 Cascadian 55,964,527 55,964,527 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 8.2% 0 0.0% Ruidoso 28,220,000 29,562,000 1,847,625 -7,344,128 -459,008 3,198,081 0 Ruidoso 0.0% -3,300,673 -7% 0 0 Ruidoso 64,872,385 64,872,385 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 -8,638,120 -539,883 4,492,073 0 Mexico City 0.0% -2,006,681 -4% 0 0 Mexico City 74,322,097 74,322,097 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 -10,093,604 -630,850 5,947,557 0 Green Bay 0.0% -551,197 -1% 0 0 Green Bay 34,805,887 34,805,887 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 -11,195,998 -699,750 7,049,951 0 Chicago 0.0% 551,197 1% 430,709 430,709 Chicago 112,406,336 112,837,045 316,981 113,728 0 430,709         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 1,471,125 73,000 0.4% 0 0.0% Portland 23,370,500 23,443,500 1,465,219 -13,462,628 -841,414 9,316,581 0 Portland 0.0% 2,817,827 6% 2,201,866 2,201,866 Portland 91,528,604 93,730,470 4,789,885 (2,588,019) 4,872,511 (2,670,645)         1,471,125
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 -14,215,733 -888,483 10,069,686 0 Richmond 0.0% 3,570,932 7% 2,790,347 2,790,347 Richmond 77,036,551 79,826,898 4,207,242 (1,416,895) 7,792,767 (5,002,420)         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 -17,213,245 -1,075,828 13,067,198 0 Columbus 0.0% 6,568,444 13% 5,132,620 5,132,620 Columbus 44,767,564 49,900,184 9,360,389 (4,227,769) 268,669 4,863,951         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 -19,892,870 -1,243,304 15,746,823 0 Indianapolis 0.0% 9,248,069 19% 7,226,494 7,226,494 Indianapolis 141,104,012 148,330,506 9,804,165 (2,577,671) 12,006,015 (4,779,521)         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 -23,462,128 -1,466,383 19,316,081 0 New Jersey 0.0% 12,817,327 26% 10,015,533 10,015,533 New Jersey 52,240,071 62,255,604 15,103,223 (5,087,690) 20,379,646 (10,364,113)            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 -24,054,320 -1,503,395 19,908,273 0 Honolulu 0.0% 13,409,519 27% 10,478,276 10,478,276 Honolulu 60,120,472 70,598,748 14,047,630 (3,569,354) 0 10,478,276            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 $1,856,805 16,465,350 3,786,561 TAX LINE $735,061,621 $1,914,223 -$94,818,614 $11,598,985 38,275,845 $1,913,792 cut line 38,275,845 0         1,856,805
MAX MIN 457,371 A 105,182 36,906,131 $30,627,568 $1,964,289 1,594,827 $79,741 26,261,327 $0.78 avg - recipients
2.24% 0.52% $31,428,625 $567,962 79,741 sum med - recipients
48,983,315 med - all
277,500 M 0 Projected league minimum for 2025 $153,000 spread pay/rec
2024 league minimum $134,000 11,525,563
20% Raise on PY Minimum $161,000
average 2,306,633
16-week 36,906,128
Annual avg player salary (30 players/tm) $1,020,919
Multiplier for League Min 15%
Multiplier for League Min $153,000