Scherzer will receive $105 million from 2015-21 and another $105 million from 2022-28.
The Nationals offer ended up being $66 million more than the seven-year offer the Tigers made to Scherzer last spring. The deferrals make the value less than $210 million, but there is no income tax for non-residents in Washington D.C., according to Heyman.
Scherzer is headed back to the NL after spending the last five seasons pitching in the AL for the Tigers. The two-time All-Star is 91-50 with a 3.58 ERA in seven MLB seasons. Scherzer, who won the AL Cy Young in 2013, is set to join a Nationals rotation that features Stephen Strasburg, Jordan Zimmermann, Doug Fister and Gio Gonzalez.