Luke Farrell

San Francisco 49ers, Tight End

Age: 26y-5m-11d (Oct 14, 1998)

Exp: 4 Years

Country: US

College: Ohio State

Drafted: Round 5 (#145 overall), 2021

Agent(s): Shannon Polk, Andy Kabat, Daniel Connell, Mark Humenik (IHC Sports)

2025 Cap Hit

$2,584,000

2025 Cash

$6,000,000

Career Earnings

$3,838,020

2025-2027 Free Agent (CURRENT)

Luke Farrell signed a 3 year, $16,230,000 contract with the San Francisco 49ers, including $4,270,000 signing bonus, $11,000,000 guaranteed, and an average annual salary of $5,410,000. In 2025, Farrell will earn a base salary of $1,170,000, a signing bonus of $4,270,000 and a workout bonus of $50,000, while carrying a cap hit of $2,584,000 and a dead cap value of $1,730,000.

Contract Terms:

3 yr(s) / $16,230,000

Average Salary:

$5,410,000

Signing Bonus:

$4,270,000

GTD at Sign:

$6,000,000

Total GTD:

$11,000,000

Free Agent:

2028 / UFA

MANAGE CONTRACT

Year	Age	Status	Cap HitAnnual	Cap % League Cap	Cash Annual	Cash Cumulative	Dead Cap Annual
2025	27		$2,584,000	0.93%	$6,000,000	$6,000,000	$1,730,000
POTENTIAL OUT: 2026, 1 YR, $6,000,000; $0 DEAD CAP
2026	28		$3,390,000	1.10%	$5,040,000	$11,040,000	-
2027	29		$4,318,000	1.28%	$5,190,000	$16,230,000	-
2028	30	Void UFA	$2,068,000	0.56%	-	$16,230,000	-
2029		Void	$2,068,000	0.51%	-	$16,230,000	-
2030		Void	$1,214,000	0.27%	-	$16,230,000	-
2031		Void	$588,000	0.12%	-	$16,230,000	-
2032		Void	-	-	-	$16,230,000	-

Year	Age	Status	Base P5 Salary	Signing Proration	Roster/Gm Bonus	Option Proration	Workout Bonus	Cap Hit	Cap % League Cap	Dead Cap
2025	27		$1,170,000	$854,000	$510,000	-	$50,000	$2,584,000	0.93%	$1,730,000	2025 Release/Trade PRE-6/1 RELEASE 2025 Dead Cap: $1,730,000 2025 Savings: $854,000 PRE-6/1 TRADE 2025 Dead Cap: $0 2025 Savings: $2,584,000 What is a Pre-6/1 Release or Trade? When a player is released or traded before June 1st, all of the dead cap remaining on his contract (including any guaranteed salary) accelerates into the current year. POST-6/1 RELEASE 2025 Dead Cap: $1,730,000 2026 Dead Cap: $0 2025 Savings: $854,000 POST-6/1 TRADE 2025 Dead Cap: $0 2026 Dead Cap: $0 2025 Savings: $2,584,000 What is a Post-6/1 Release or Trade? When a release or trade is processed after June 1st (including a Post June 1st Designation transaction), the remaining dead cap on the contract is allowed to split across the current year & the following year. Dead cap that is directly associated with the current year plus all future guaranteed salary remains as current year dead cap, while the remaining future year dead cap is allocated to the following season.
POTENTIAL OUT: 2026, 1 YR, $6,000,000; $0 DEAD CAP
2026	28		$1,350,000	$854,000	$510,000	$626,000	$50,000	$3,390,000	1.10%	-	2026 Release/Trade PRE-6/1 RELEASE 2026 Dead Cap: $0 2026 Savings: $3,390,000 PRE-6/1 TRADE 2026 Dead Cap: $0 2026 Savings: $3,390,000 What is a Pre-6/1 Release or Trade? When a player is released or traded before June 1st, all of the dead cap remaining on his contract (including any guaranteed salary) accelerates into the current year. POST-6/1 RELEASE 2026 Dead Cap: $0 2027 Dead Cap: $0 2026 Savings: $3,390,000 POST-6/1 TRADE 2026 Dead Cap: $0 2027 Dead Cap: $0 2026 Savings: $3,390,000 What is a Post-6/1 Release or Trade? When a release or trade is processed after June 1st (including a Post June 1st Designation transaction), the remaining dead cap on the contract is allowed to split across the current year & the following year. Dead cap that is directly associated with the current year plus all future guaranteed salary remains as current year dead cap, while the remaining future year dead cap is allocated to the following season.
2027	29		$1,690,000	$854,000	$510,000	$1,214,000	$50,000	$4,318,000	1.28%	-	2027 Release/Trade PRE-6/1 RELEASE 2027 Dead Cap: $0 2027 Savings: $4,318,000 PRE-6/1 TRADE 2027 Dead Cap: $0 2027 Savings: $4,318,000 What is a Pre-6/1 Release or Trade? When a player is released or traded before June 1st, all of the dead cap remaining on his contract (including any guaranteed salary) accelerates into the current year. POST-6/1 RELEASE 2027 Dead Cap: $0 2028 Dead Cap: $0 2027 Savings: $4,318,000 POST-6/1 TRADE 2027 Dead Cap: $0 2028 Dead Cap: $0 2027 Savings: $4,318,000 What is a Post-6/1 Release or Trade? When a release or trade is processed after June 1st (including a Post June 1st Designation transaction), the remaining dead cap on the contract is allowed to split across the current year & the following year. Dead cap that is directly associated with the current year plus all future guaranteed salary remains as current year dead cap, while the remaining future year dead cap is allocated to the following season.
2028	30	Void UFA	-	$854,000	-	$1,214,000	-	$2,068,000	0.56%	-	2028 Release/Trade PRE-6/1 RELEASE 2028 Dead Cap: $0 2028 Savings: $2,068,000 PRE-6/1 TRADE 2028 Dead Cap: $0 2028 Savings: $2,068,000 What is a Pre-6/1 Release or Trade? When a player is released or traded before June 1st, all of the dead cap remaining on his contract (including any guaranteed salary) accelerates into the current year. POST-6/1 RELEASE 2028 Dead Cap: $0 2029 Dead Cap: $0 2028 Savings: $2,068,000 POST-6/1 TRADE 2028 Dead Cap: $0 2029 Dead Cap: $0 2028 Savings: $2,068,000 What is a Post-6/1 Release or Trade? When a release or trade is processed after June 1st (including a Post June 1st Designation transaction), the remaining dead cap on the contract is allowed to split across the current year & the following year. Dead cap that is directly associated with the current year plus all future guaranteed salary remains as current year dead cap, while the remaining future year dead cap is allocated to the following season.
2029		Void	-	$854,000	-	$1,214,000	-	$2,068,000	0.51%	-	2029 Release/Trade PRE-6/1 RELEASE 2029 Dead Cap: $0 2029 Savings: $2,068,000 PRE-6/1 TRADE 2029 Dead Cap: $0 2029 Savings: $2,068,000 What is a Pre-6/1 Release or Trade? When a player is released or traded before June 1st, all of the dead cap remaining on his contract (including any guaranteed salary) accelerates into the current year. POST-6/1 RELEASE 2029 Dead Cap: $0 2030 Dead Cap: $0 2029 Savings: $2,068,000 POST-6/1 TRADE 2029 Dead Cap: $0 2030 Dead Cap: $0 2029 Savings: $2,068,000 What is a Post-6/1 Release or Trade? When a release or trade is processed after June 1st (including a Post June 1st Designation transaction), the remaining dead cap on the contract is allowed to split across the current year & the following year. Dead cap that is directly associated with the current year plus all future guaranteed salary remains as current year dead cap, while the remaining future year dead cap is allocated to the following season.
2030		Void	-	-	-	$1,214,000	-	$1,214,000	0.27%	-	2030 Release/Trade PRE-6/1 RELEASE 2030 Dead Cap: $0 2030 Savings: $1,214,000 PRE-6/1 TRADE 2030 Dead Cap: $0 2030 Savings: $1,214,000 What is a Pre-6/1 Release or Trade? When a player is released or traded before June 1st, all of the dead cap remaining on his contract (including any guaranteed salary) accelerates into the current year. POST-6/1 RELEASE 2030 Dead Cap: $0 2031 Dead Cap: $0 2030 Savings: $1,214,000 POST-6/1 TRADE 2030 Dead Cap: $0 2031 Dead Cap: $0 2030 Savings: $1,214,000 What is a Post-6/1 Release or Trade? When a release or trade is processed after June 1st (including a Post June 1st Designation transaction), the remaining dead cap on the contract is allowed to split across the current year & the following year. Dead cap that is directly associated with the current year plus all future guaranteed salary remains as current year dead cap, while the remaining future year dead cap is allocated to the following season.
2031		Void	-	-	-	$588,000	-	$588,000	0.12%	-	2031 Release/Trade PRE-6/1 RELEASE 2031 Dead Cap: $0 2031 Savings: $588,000 PRE-6/1 TRADE 2031 Dead Cap: $0 2031 Savings: $588,000 What is a Pre-6/1 Release or Trade? When a player is released or traded before June 1st, all of the dead cap remaining on his contract (including any guaranteed salary) accelerates into the current year. POST-6/1 RELEASE 2031 Dead Cap: $0 2032 Dead Cap: $0 2031 Savings: $588,000 POST-6/1 TRADE 2031 Dead Cap: $0 2032 Dead Cap: $0 2031 Savings: $588,000 What is a Post-6/1 Release or Trade? When a release or trade is processed after June 1st (including a Post June 1st Designation transaction), the remaining dead cap on the contract is allowed to split across the current year & the following year. Dead cap that is directly associated with the current year plus all future guaranteed salary remains as current year dead cap, while the remaining future year dead cap is allocated to the following season.
2032		Void	-	-	-	-	-	-	-	-	2032 Release/Trade PRE-6/1 RELEASE 2032 Dead Cap: $0 2032 Savings: $0 PRE-6/1 TRADE 2032 Dead Cap: $0 2032 Savings: $0 What is a Pre-6/1 Release or Trade? When a player is released or traded before June 1st, all of the dead cap remaining on his contract (including any guaranteed salary) accelerates into the current year. POST-6/1 RELEASE 2032 Dead Cap: $0 2033 Dead Cap: $0 2032 Savings: $0 POST-6/1 TRADE 2032 Dead Cap: $0 2033 Dead Cap: $0 2032 Savings: $0 What is a Post-6/1 Release or Trade? When a release or trade is processed after June 1st (including a Post June 1st Designation transaction), the remaining dead cap on the contract is allowed to split across the current year & the following year. Dead cap that is directly associated with the current year plus all future guaranteed salary remains as current year dead cap, while the remaining future year dead cap is allocated to the following season.

Year	Age	Status	Base P5 Salary	Signing Bonus	Roster/Gm Bonus	Option Bonus	Workout Bonus	Cash Total	Cash Cumulative	Cash Remaining
2025	27		$1,170,000	$4,270,000	$510,000	-	$50,000	$6,000,000	$6,000,000	$16,230,000
POTENTIAL OUT: 2026, 1 YR, $6,000,000; $0 DEAD CAP
2026	28		$1,350,000	-	$510,000	$3,130,000	$50,000	$5,040,000	$11,040,000	$10,230,000
2027	29		$1,690,000	-	$510,000	$2,940,000	$50,000	$5,190,000	$16,230,000	$5,190,000
2028	30	Void	-	-	-	-	-	-	$16,230,000	-
2029	31	Void	-	-	-	-	-	-	$16,230,000	-
2030	32	Void	-	-	-	-	-	-	$16,230,000	-
2031	33	Void	-	-	-	-	-	-	$16,230,000	-
2032	34	Void	-	-	-	-	-	-	$16,230,000	-

Contract Notes

$6M guaranteed at signing (signing bonus + 2025 compensation)
$5.04M of 2026 compensation fully guarantees 4/1/2026 (injury guaranteed at sign)
$440,00 of 2027 salary fully guarantees 4/1/2027 (injury guaranteed at sign)
Per Game Active Bonus: $30,000 ($510,000)
2028-2032 years automatically void the day after the 2027-28 Super Bowl
Playing Time Incentives (non-cumulative)
(requires a playoff berth)
40%: $200,000
50%: $400,000
60%: $750,000
Receptions (non-cumulative)
(requires a playoff berth)
25: $200,000
32: $400,000
40: $750,000

Source: NFL contract specifics generally collected from verified reports.

2021-2024 Rookie

Contract Terms:

4 yr(s) / $3,838,020

Average Salary:

$959,505

Signing Bonus:

$358,020

GTD at Sign:

$358,020

Total GTD:

$358,020

Free Agent:

2025 / UFA

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Seasons

4 Years

Career Earnings thru 2025

$3,838,020

Earnings w/ Different Teams

1 team

Earnings Per Year

Year	Age	Status	Cash Total	Cash Cumulative
2021	23	Active	$1,018,020	$1,018,020
2022	24	Active	$825,000	$1,843,020
2023	25	Active	$940,000	$2,783,020
2024	26	Active	$1,055,000	$3,838,020
Total			$3,838,020	$3,838,020
2025	27	Active	$6,000,000
2026	28	Active	$5,040,000
2027	29	Active	$5,190,000
Total			$20,068,020

Earnings Per Team

Years	Team	Base	Signing	Roster	Restructure	Option	Incentives	Cash Cumulative
4		$3,480,000	$358,020	-	-	-	-	$3,838,020

Year	Age	Base	Signing	Option	Workout	Cash Total	Cash Cumulative
2021	23	$660,000	$358,020			$1,018,020	$1,018,020
2022	24	$825,000				$825,000	$1,843,020
2023	25	$940,000				$940,000	$2,783,020
2024	26	$1,055,000				$1,055,000	$3,838,020
Total		$3,480,000	$358,020			$3,838,020	$3,838,020
2025	27	$1,170,000	$4,270,000		$50,000	$6,000,000
2026	28	$1,350,000		$3,130,000	$50,000	$5,040,000
2027	29	$1,690,000		$2,940,000	$50,000	$5,190,000
Total		$7,690,000	$4,628,020	$6,070,000	$150,000	$20,068,020

Earnings Per Team

Years	Team	Base	Signing	Roster	Restructure	Option	Incentives	Cash Cumulative
4		$3,480,000	$358,020	-	-	-	-	$3,838,020

Injuries

Year		Weeks	Reason
2021	JAX	17 - 17	COVID-19

Mar 10, 2025 Signed a 3 year $16.23 million contract with San Francisco (SF)
May 20, 2021 Signed a 4 year $3.83 million contract with Jacksonville (JAC)
May 01, 2021 Drafted by Jacksonville (JAC): Round 5 (#145 overall)

Year	Team	GP	GS	Snaps	Snaps%	Rec Targets	Rec Receptions	Rec Yards	Rec Yards/Rec	Rec Yards/Gm	Fum
2024	JAX	17	8	390	37.80	17	12	67	5.6	3.9	0
2023	JAX	17	8	411	35.20	15	13	155	11.9	9.1	0
2022	JAX	17	0	97	8.60	4	4	40	10.0	2.4	0
2021	JAX	15	4	254	23.40	11	7	56	8.0	3.7	1

Calculated Market Value

$1.5M Avg. Annual Salary

Market Value

1 years, $1,459,584
Avg. Salary: $1,459,584
NFL Rank: 890
TE Rank: 48

Current Contract

Free Agent: 2028
Avg. Salary: $5,410,000
NFL Rank: 435
TE Rank: 24

Comparable Players

We've selected the following players based on their age, contract status, and statistical production to compare Luke Farrell to.

Player	Length	Value	Avg. Salary	Age When Signed
MyCole Pruitt	1	$1,260,000	$1,260,000	32
Ian Thomas	1	$1,300,000	$1,300,000	27
Josiah Deguara	1	$1,125,000	$1,125,000	27
Pharaoh Brown	1	$3,200,000	$3,200,000	29
Averages	1	$1,721,250	$1,721,250	28.8

Base Calculated Value

After adjusting the above contracts as if signed at Farrell's current age (26), a linear regression is performed, providing us with the following initial value.

Length	Value	Avg. Salary
4	$6,720,000	$1,680,000

Statistical Comparisons

Now we'll compare our variables and Farrell statistically over the two seasons prior to their signing. In this case we're analyzing: GP%, Rec Tgt/Gm, Rec/Gm, Rec Yds/Gm, Rec TD/Gm, YAC/GM, Drops/Gm, Rating

Player	GP%	Rec Tgt/Gm	Rec/Gm	Rec Yds/Gm	Rec TD/Gm	YAC/GM	Drops/Gm	Rating
MyCole Pruitt 2022-2023	88.24	1.10	0.83	8.67	0.17	4.47	0.03	67.65
Ian Thomas 2022-2023	85.29	1.34	0.90	8.72	0.00	7.79	0.07	53.25
Josiah Deguara 2022-2023	94.12	0.72	0.66	5.59	0.00	3.42	0.00	55.20
Pharaoh Brown 2022-2023	97.06	1.06	0.76	9.85	0.03	6.24	0.06	66.20
Average	91.18	1.06	0.79	8.21	0.05	5.48	0.04	60.58
Luke Farrell 2023-2024	100.00	0.94	0.74	6.53	0.00	3.76	0.03	57.90
Pct Change	9.67	-11.32	-6.33	-20.46	-100.00	-31.39	25.00	-4.42
Median Prime % Change								-8.83%
Average Prime % Change								-17.41%

Calculated Market Value: Luke Farrell

After applying our Prime % figures into our base calculated value, we're given two values. The average of these values becomes our current calculated market value.

Terms	Avg. Salary
1 years, $1,459,584	$1,459,584

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Luke Farrell

2025 Cap Hit

2025 Cash

Career Earnings

2025-2027 Free Agent (CURRENT)

2021-2024 Rookie

Seasons

Career Earnings thru 2025

Earnings w/ Different Teams

Earnings Per Year

Earnings Per Team

Earnings Per Team

Injuries

Calculated Market Value

Market Value

Current Contract

Comparable Players

Base Calculated Value

Statistical Comparisons

Calculated Market Value: Luke Farrell

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