Red Sox owe nearly $12 million in luxury tax

NEW YORK — Boston should be happy to pay this tax bill.

The World Series champion Red Sox owe $11,951,091 in luxury tax for having baseball’s top payroll, according to final calculations by the commissioner’s office obtained by the Associated Press. The only other team that owes a luxury tax is the Washington Nationals, who must pay $2,386,097, their second straight year with a bill.

But good news for the Giants, who are beginning a new regime under President of Baseball Operations Farhan Zaidi: After three seasons of paying a luxury tax, 2018 will be tax-free for the team that had the third-highest payroll at $195.7 million.

The Los Angeles Dodgers were fourth at $195 million — up from $182 million on Opening Day.