If the Red Sox are more than 40 million over the first tax threshold this year, they pay 72.5% on every additional dollar (30+42.5 surtax). That would be about $9 million.
If the Red Sox are more than 40 million over the first tax threshold this year and next year, they will pay 95% on every additional dollar (50+45) next year. That would be about $11 million.