The Cubs spent all of 2018 carefully guarding their spending so they would stay under the $197 luxury tax limit for last season.
According to this Associated Press article, they succeeded. AP reports that Cubs expenditures subject to the luxury tax (which include things like benefits as well as salaries) totaled $193.3 million, just under the ceiling.
The Red Sox, at $239.5 million, and the Nationals, at $205 million, are the only teams that will pay luxury tax for 2018. Boston’s tax bill is $11,951,091 and Washington’s is $2,386,097.