The Boston Red Sox and Washington Nationals were the only two clubs to exceed the $197 million luxury tax threshold this season.
The Red Sox are believed to have passed the threshold by $40 million, while the Nationals exceeded it by a little over $6 million.
Washington also passed the line last year, which means their tax bill will consist of 30 percent of every dollar spent in overage. Boston, meanwhile, got under the threshold last year so they'll be taxed at the first-timer rate of 20 percent of every dollar spent in overage.
However, since they surpassed the threshold by more than $40 million they'll face a 62.5 percent surcharge on the overage.