The Atlanta Braves front office had fans fooled early on in 2025, stating there was "dry powder" to spend on the roster. Unfortunately, this wasn't the truth, and fans realized very quickly the team didn't want to go over the CBT tax threshold for a third straight season.
If they had gone over, every dollar amount over the $241 million threshold would have been taxed at 50%. By not doing that, the penalty resets and gives Atlanta much more comfort in exceeding the CBT next season, where the penalty is back to 20%.
After resetting the luxury tax penalties, the Braves have some real money to play with
The threshold for 2026 is set at $244 million. According to Spotrac, the Braves currently have an estimated payroll of $204,500,000. However, this includes players with options that may or may not return.
The guaranteed contracts equal $142,033,334 of the payroll. When you add in minor league salaries, player benefits, and the pre-arbitration bonus pool, it brings the total tax payroll to $164,400,000. If this number is correct, it gives Atlanta around $80 million to play with before exceeding the threshold.
This amount would give the Braves a lot to work with in an offseason with so many needs addressed. Ha-Seong Kim needs to be an immediate priority if he declines his player option. He has been a great fit for Atlanta and would solve one of their biggest needs quickly.
Hopefully, they will consider adding another starting pitcher to give them reliable depth. The bullpen needs to be rebuilt a bit, so I expect they'll spend a decent chunk on that. Designated hitter will be an area they can look to improve as well. Marcell Ozuna was great for Atlanta, but he regressed a good bit in 2025. Kyle Schwarber would be available, but he'd be very expensive. There are other options they could look to fill that role, whether that be internally or externally.
The good news is that the team won't be handcuffed as much, worrying about a massive tax penalty if they exceed the threshold. However, this does mean the front office has no excuses if they don't successfully address every need and improve the team. Fans will be watching closely.