The Boston Red Sox and Washington Nationals are the only teams on track to pay luxury tax this year, according to Opening Day payroll totals.

The Red Sox opened the season with a $233.9 million payroll for tax purposes, which would cost the club a $9.4 million tax bill. Washington's payroll was $201 million, which would result in a tax of $1.2 million.

The San Francisco Giants just missed the threshold of $197 million at $196.6 million.