The Los Angeles Dodgers have incurred a record $103 million in luxury tax penalties, leading Major League Baseball in this regard. The New York Mets follow closely with a $97.1 million tax, bringing their total under owner Steve Cohen to nearly $229 million.

This marks the fourth consecutive year the Dodgers are subject to the tax, with their payroll reaching $353 million. Other teams, including the New York Yankees and Philadelphia Phillies, also face significant penalties.