SAN DIEGO — After not paying the luxury tax for the first time since its 2003 inception based on the 2018 season, the Yankees will again pay for last year.

The numbers have been finalized by the Commissioner’s Office and based on payroll for competitive balance tax purposes, the Yanks were at $234 million and will have to pay a $7 million tax, The Post has learned.

They had the third-highest payroll for 2019. The Red Sox were at $244 million and will be charged $13 million, and the Cubs were at $237 million and will be charged $8 million.

Both the Red Sox and Cubs are trying to cut payroll for 2020. The Yankees, with the signings of Gerrit Cole and Brett Gardner, project to be over the highest threshold of $248 million. It is why they are contemplating trying to trade as much as possible of J.A. Happ’s $17 million contract for the 2020 season.