Today the MLSPA released the salary guide for the 2026 season, making it the perfect time for a mid-season update on General Allocation Money (GAM) and Targeted Allocation Money (TAM) figures. When I began my estimations for where SDFC would land in each category, MLS had just released the initial GAM numbers at the start of the season. San Diego started with $5.5 million in GAM (January 2025), but that number has since decreased to $4.2 million (February 2025). This $4.2 million matches my initial estimation for what San Diego will have for the remainder of the season. It is important to determine how the club reached this point and whether they possess enough GAM, TAM, and roster flexibility for summer moves.
Designated Players
Designated Players are straightforward because they can be paid any amount while maintaining a Salary Budget Charge of $803,125 for the year. Currently, San Diego has Hirving Lozano on the books with a total salary of $9.3 million, while Anders Dreyer is earning $3.5 million. Dreyer received a well-deserved raise of about one million due to a contract extension. Conversely, Lozano has not played a single minute for San Diego FC, and the front office was unable to move him during the winter window. While the front office will attempt to transfer Lozano this summer, nothing is guaranteed since he has the power to waive any transfer. This situation may force the front office to either buy out his contract or transition the roster from a U-22 profile to a three-Designated Player profile, a decision that depends on the next roster category.
U-22 Initiative
The initial GAM/TAM preview predicted three U-22 players, but that is currently not the case. Tomas Angel was released on a free transfer to join America de Cali in Colombia. Furthermore, while Osvald Soe was predicted to be a U-22 player due to his $500k transfer fee, SDFC instead designated him as a senior player occupying one of the 20 senior roster spots. This leaves Pedro Soma as the lone U-22 player. This is a notable strategic choice because changing the roster profile requires having no more than three U-22 players and having used less than $1 million in U-22 profile funds. Heading into the summer, San Diego still has a Designated Player spot and a couple of U-22 spots available for new signings.
TAM Players
TAM was difficult to predict, with a total budget of $2,125,000 for players earning over the maximum budget charge or having fees that require TAM coverage. Four out of five initial predictions were correct, with Jeppe Tverskov replacing Amahl Pellegrino on the list. Tverskov received a raise of about $300k over the winter, bringing his guaranteed compensation to just over one million, which is nearing the $1.7 million Cristian Roldan earns in Seattle. Marcus Ingvartsen and Andres Reyes are earning similar amounts to last year, while Onni Valakari is a TAM player due to an estimated $1.5 million transfer fee, even though his base salary is below the budget charge.
Lewis Morgan is a complex case with a total salary of $1,868,508. When he was acquired, it was stated that the New York Red Bulls would cover a portion of his budget charge to find TAM relief. The Red Bulls needed this relief following the acquisition of Gustav Berggren, who took up nearly half of their TAM budget. By taking Morgan, San Diego did New York a favor, for which New York received $450,000 in GAM. If New York is paying half of Morgan’s salary, San Diego only needs to account for $131k in TAM. With roughly $1.9 million in TAM already committed, the club only has about $127k left to work with, making it difficult to bring in another high-budget player unless it is a loan or a player with a lower salary and transfer fee.
Senior and Supplemental Roster
There were not many surprises regarding the rest of the roster. Amahl Pellegrino took a pay cut from roughly $900,000 to $645,000 to remain in San Diego. The only salary not officially listed was for Jacob Jackson, who signed with the squad last week and is likely earning near the league minimum. For roster spots 9 through 19, the total salary budget charge currently sits at $3.6 million.
Previously, the senior budget charge for spots 1 through 20 was estimated to be around $9.7 million, but updated figures show it is actually less at approximately $9.4 million. Because of this, San Diego will need roughly $2.9 million in GAM to cover the difference and remain in compliance with the $6,425,000 Salary Budget charge.
The supplemental roster—which consists mostly of young players and has no impact on the Salary Budget charge—saw one change since the last update: Leo Duru has left the team to return to Blackburn Rovers.
Summer GAM Outlook
San Diego FC began January with $5.5 million in GAM, which was reduced by $200,000 for Bombino’s buy option 1and $170,000 for a trade with Charlotte. Another $2.9 million is required for the current roster. However, there could be gains in U-22 GAM for maintaining a U-22 roster profile, likely amounting to just under one million (estimated at $950,000). Additionally, while the fee for the Paddy McNair transfer was undisclosed, if San Diego received $1 million in cash, they could had converted 90% of that into an additional $900,000 in GAM.
With all that said, San Diego should have about $4 million in GAM to play with for the summer transfer window. GAM helps expand the salary cap; the more you have, the more you can expand your roster. San Diego is in a healthy position to add players this summer. With Andres Reyes back in training, he provides depth at center back, but the club could still look for additional depth at right back. In the midfield, a solid, creative attacking midfielder who can take on defenders and pass effectively in the final third is needed. Left wing is also a dire need that should be upgraded. If an U-22 player is brought in, it could be a striker to learn the system from Marcus Ingvartsen for the future of that position. To bring in these players, SDFC must open roster spots. There is currently one spot available on the senior roster. Moving Lozano via buyout or transfer would open another. Osvald Soe, who has been a healthy scratch lately, could be loaned out to open a third spot, and Ema Boateng might also be moved during the summer window.
- Back in January I included Bombino’s buy option. It shouldn’t have been included in January’s numbers because that transaction hadn’t happened yet to be included in the $5.5 million total GAM that MLS released. My estimations were off by $182,000 and I said that it could have been due to some CONCACAF money. Not sure when that money gets here but it would be nice to have it. ↩︎
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