The three teams in the two biggest markets will pay more than 84 percent of the $311.31 million in luxury taxes assessed by Major League Baseball.

Front Office Sports reported Tuesday that while nine teams owe a tax, it’s the World Series champion Los Angeles Dodgers ($103 million) and the New York teams — Mets ($97.1 million) and Yankees ($62.5 million) — who are receiving the biggest tax bills for 2024.

The amount of the tax exceeds the previous record of $237 million, set last season, and also sets a record for the number of teams owing a tax, per the report.

Teams have until Jan. 21 to pay the bill.

Also owing money, according to Front Office Sports, are the Philadelphia Phillies ($14.3 million), Atlanta Braves ($14 million), Texas Rangers ($10.8 million), Houston Astros ($6.5 million), San Francisco Giants ($2.4 million) and Chicago Cubs ($600,000).

The Dodgers’ standing atop the list is no surprise, given their spending spree ahead of the 2024 season. They signed Shohei Ohtani, who won National League MVP honors, to a $10-year, $700 million contract, and right-hander Yoshinobu Yamamoto for 12 years and $325 million.

The Mets likely can expect a tax hike next year after signing free agent Juan Soto to a 15-year, $765 million contract earlier this month.

The luxury tax, officially known as the competitive balance tax, is assessed to teams that have a payroll above a predetermined threshold. The tax rate goes up based on how many consecutive seasons a club goes over the threshold, which was $237 million in 2024.

That amount will rise to $241 million next season.