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Cody Bellinger will cost the Yankees more toward the luxury tax payroll in 2026
than Aaron Judge — a lot more.
Cody Bellinger在 2026年計入豪華稅的薪資成本，會比 Aaron Judge 還要高，而且是高出
不少
There are intricate rules in the collective bargaining agreement that have a nea
r poison pill type impact for the Yankees when it comes to Bellinger.
由於勞資協議（CBA）中存在一些相當複雜的規定，Bellinger 的合約對洋基而言，幾乎產
生了「毒藥丸」般的不利影響。
For example, whether Bellinger re-signed or not, the Yankees were going to be ch
arged $3.8 million toward the 2026 payroll in a “true up” from his now complet
ed contract.
舉例來說，不論 Bellinger 是否重新簽約，洋基在 2026 年的薪資計算中，都必須因為他
已結束的上一份合約而被列入一筆「結算補帳（true up）」費用，金額為 380 萬美元。
And due to the front-loaded shape plus opt-outs in his recently signed five-year
, $162.5 million deal, a “valley charge” provision means that his 2026 salary
will be $44.75 million toward the luxury tax payroll.
此外，由於他最近簽下的 5 年 1 億 6,250 萬美元 合約採取前高後低（front-loaded）的
結構，並且包含跳脫條款（opt-out），依據所謂的「谷底計價（valley charge）」條款，
他在 2026 年計入豪華稅的薪資金額將高達 4,475 萬美元。
Thus, Bellinger will count as $48.55 million in total for the 2026 season for lu
xury tax purposes.
因此，Bellinger 在 2026 年豪華稅計算上的總成本將是 4,855 萬美元。
Judge — the highest paid Yankee ever in total dollars and annual value — costs
$40 million each year for luxury tax purposes.
相比之下，儘管 Judge 是洋基隊史總金額與年均價值最高的球員，他在豪華稅上的年度計
算金額僅為 4,000 萬美元。
The Bellinger contract projects the Yankees payroll for luxury tax payroll beyon
d $330 million for the 2026 season, which would be a record for the franchise.
Bellinger 的這份合約，預估會讓洋基在 2026 年的豪華稅薪資總額突破 3.3 億美元，將
創下球隊歷史新高。
Hal Steinbrenner has consistently said he wants to bring the payroll under $300
million, but even with a trade of, say, Jazz Chisholm Jr. ($10.2 million), they
would not get close to that level.
Hal Steinbrenner 一直表示希望將薪資控制在 3 億美元以下，但即使交易掉像 Jazz Chis
holm Jr.（約 1,020 萬美元）這樣的球員，距離這個目標仍然差得很遠。
The Yankees luxury tax payroll in 2025 was a franchise record of approximately $
320 million, which cost an additional $61.8 million in tax.
洋基在 2025 年的豪華稅薪資約為 3.2 億美元，同樣創下隊史新高，並因此額外支付了 6,
180 萬美元的豪華稅。
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