Nationals' luxury tax bill is nearly $2.4 million

The Nationals' luxury tax bill this season is slightly less than $2.4 million, a not-insignificant amount to pay for exceeding Major League Baseball's pseudo-salary cap, but probably not a steep enough penalty to deter the club from making an offer to Bryce Harper that would catapult it over the threshold again in 2019.

The Nationals' final payroll for luxury tax purposes was roughly $205 million, according to a report over the weekend by the Associated Press, $8 million above MLB's 2018 threshold of $197 million.

Because this is the second straight year the Nats have exceeded the threshold, they are subject to a 30 percent tax. That works out to a tax of exactly $2,386,097, per the AP report.

The payment is due to the commissioner's office by Jan. 21 and will be redistributed in parts to fund player benefits and retirement accounts, as well as the 28 franchises that did not exceed the tax threshold this season. The World Series champion Red Sox, the only other club to top the Nationals in payroll, owe more than $11.9 million after finishing the season at $239.5 million.

For an organization that paid $1 million to 40-year-old reliever Joaquin Benoit (who never threw a pitch this season due to a shoulder injury), not to mention $13.5 million in deferred payments to retired players Jayson Werth, Rafael Soriano and Joe Blanton, the luxury tax bill amounts to a relatively small percentage of the Nationals' overall operating costs.

Ownership, however, has made it known it would prefer to get back under the threshold - it goes up to $206 million in 2019 - because as a three-time offender the Nats would be subject to a 50 percent tax on the first $20 million they exceed the figure, a 62 percent tax on the next $20 million they exceed and a 95 percent tax for any amount over $246 million.

That said, club sources have indicated the luxury tax is not an impediment toward any attempts to re-sign Harper this winter to what almost certainly would be a record-setting contract.

As things currently stand, the Nationals' 2019 payroll (for luxury tax purposes) is projected to be roughly $196 million. They still are in the market for at least one (possibly two) starting pitchers, plus a second baseman and a left-handed reliever. So even if Harper leaves town, they still could find themselves approaching the threshold next season.

If Harper returns, it would be nearly impossible for the Nationals to keep their payroll under $206 million without making unexpected, major cuts elsewhere.