Over the weekend, Bengals receiver Tee Higgins traded in a fully-guaranteed $26.16 million franchise tender and a shot at free agency in 2026 for a four-year deal.
So what did he get? Here are the details, per a source with knowledge of the terms:
1. 2025 offseason 90-man roster bonus: $20 million, not guaranteed but due five days after signing.
2. 2025 offseason workout bonus: $100,000.
3. 2025 base salary: $13.8 million, not guaranteed at signing.
4. 2025 active per-game roster bonus: $2 million total.
5. 2026 offseason 90-man roster bonus: $10 million, fully guaranteed, with offset language.
6. 2026 offseason workout bonus: $100,000.
7. 2026 base salary: $10.9 million, fully guaranteed on the fifth day of the 2026 league year.
8. 2026 active per-game roster bonus: $2 million total.
9. 2027 offseason 90-man roster bonus: $5 million.
10. 2027 offseason workout bonus: $100,000.
11. 2027 base salary: $19.2 million.
12. 2027 active per-game roster bonus: $2 million total.
13. 2028 offseason workout bonus: $500,000.
14. 2028 base salary: $27.3 million.
15. 2028 active per-game roster bonus: $2 million total.
The contract includes a two-tiered incentive package in each of the four seasons. If Higgins participates in 65 percent of the plays and the Bengals win the AFC Championship, he gets $1 million. If he participates in 65 percent of the plays and they win the Super Bowl, he gets $1.7 million.
Nothing in 2025 is guaranteed; however, the $20 million roster bonus is earned five days after Higgins puts pen to paper. The only true full guarantee at signing is the $10 million 2026 offseason roster bonus.
The Bengals have, as a practical matter, a year-to-year option. They can pay him $35.9 million for 2025 (if he dresses for every game and earns the $2 million in per-game roster bonuses), and they can move on before the 2026 base salary becomes fully guaranteed. (It’s not guaranteed for injury.)
Because the $10 million guaranteed 2026 roster bonus has offset language, they’d likely owe him nothing if they cut him after one year — since he’d likely make more elsewhere.
As a practical matter, it’s a two-year, $29.45 million per year contract. But they’re not fully committed to year two. It truly could be a one-year, $35.9 million deal.
Put simply, the contract gives Higgins $9.74 million more than the tag for 2025, and $10 million in (as a practical matter) injury insurance for 2026. While it’s his prerogative to take the deal, some would have opted to play on the tag in 2025 and hit unrestricted free agency in 2026.
One last point. Although per-game roster bonuses are regarded as part of the base package, this deal has a total of $8 million tied to Higgins being able to suit up every week. He has missed 10 games over the past two seasons; that would cost him $1.17 million under his new contract.
