A major point of contention this offseason is the lack of activity by the Atlanta Braves on the free-agent market.

Nine MLB teams went over the $237 million luxury tax threshold in 2024. The Braves ranked fourth at $276 million and had a tax bill of just over $14 million.

These numbers were confirmed by the Associated Press.

Let’s look at some of the top-paid players relative to the luxury tax. All numbers are based on what was listed on Spotrac because that matches the information from the tweet.

Their top five players all made $14.5 million or more last season.

In regards to the luxury tax, third baseman Austin Riley had the biggest hit at $21.2 million or 8.95%. First baseman Matt Olson had the at $21 million or 8.86%. Starting pitcher Charlie Morton came in second at $20 million or 8.44%. These are the only three players who were at least 8% of the luxury tax space.

To round out the top five, you have designated hitter Marcell Ozuna ($16.25 million or 6.86%), starting pitcher Max Fried ($15 million or 6.33%) and closer Raisel Iglesias ($14.5 million or 6.12%).

Ten total players made at least $10 million for luxury tax purposes. of those top players were acquired in trades (Olson, Iglesias and Murphy). were signed as free agents (Morton, Ozuna and Lopez). Four players were homegrown (Riley, Fried, Acuña and Strider).

Most of Chris Sale’s salary counted toward the luxury tax for the Boston Red Sox instead of the Braves. They retained much of his salary in the trade last offseason.

This should give an idea of how the Braves go about structuring their roster. They haven’t gone out and signed the biggest free agents, but they’ll pay talent. It makes sense that going over the threshold again isn’t a deterrent, but it also makes sense simultaneously that they try to be strategic about it.

As part of his contract with the Yankees, Fried will have a luxury tax hit of $27.25 million or 11.31%. For a team that has already gone $40 million over the threshold previously and still has holes to fill, that just wouldn’t work.

But even if they didn’t pay Fried and they haven’t made a splash yet this offseason, they aren’t afraid to spend money. You can’t have the fourth-highest tax payment if you are.

But it doesn’t hurt to be smart with how you handle the luxury tax threshold. Sale won the Cy Young and will once again be worth just $3 million toward the luxury tax. Fellow Cy Young finalist Zach Wheeler is worth $42 million or 17.43% toward the luxury tax for the Phillies

The Braves have their ways, and given that they have a World Series this decade and five of these nine teams that paid the tax do not, perhaps it’s not so bad of a way.