Teams generally prefer to stay under the NBA\u2019s luxury tax threshold ($200,474,000) unless they\u2019re a championship contender.<\/p>\n
Some may have begun rebuilding (or aren\u2019t as good as they had hoped), but still have large contracts on the books that will soon expire.<\/p>\n
Tax is calculated based on a team\u2019s roster as of the last day of the regular season. The bill comes at the end of June, with half of the amount paid going to the NBA, in part to fund the NBA\u2019s revenue-sharing program. The remaining half is sent in equal shares to the teams below the luxury tax line.<\/p>\n
The following shows how close each team is to the luxury tax line, and if it is exceeded, what they project to pay in penalties. Check back, as playoff incentives or late-executed trades (triggering any trade kickers) may swing the balance up until the final day of the postseason.<\/p>\n
Under Tax<\/p>\n
Atlanta Hawks: $163,894,051 (-$36,579,949)
\nBoston Celtics $190,719,020 (-$9,754,980)
\nBrooklyn Nets: $131,811,858 (-$68,401,969)
\nCharlotte Hornets: $157,888,978 (-$42,585,022)
\nChicago Bulls: $65,917,713 (-$89,454,760)
\nDallas Mavericks: $161,783,989 (-$38,429,838)
\nDetroit Pistons: $139,206,589 (-$61,267,411)
\nGolden State Warriors: $187,577,336 (-$12,896,664)
\nHouston Rockets: $187,510,080 (-$12,963,920)
\nLos Angeles Clippers (R): $171,841,380 (-$28,632,620)
\nLos Angeles Lakers (R):$110,651,257 (-$89,822,743)
\nMemphis Grizzlies: $159,305,224 (-$37,004,726)
\nMiami Heat: $170,651,522 (-$29,562,305)
\nMilwaukee Bucks: $188,308,755 (-$12,165,245)
\nMinnesota Timberwolves: $193,358,225 ($7,115,775)
\nNew Orleans Pelicans: $196,330,791 (-$4,143,209)
\nPhiladelphia 76ers: $186,152,322 (-$14,321,678)
\nPhoenix Suns: $185,670,476 (-$14,803,524)
\nPortland Trail Blazers: $170,198,098 (-$30,275,902)
\nSan Antonio Spurs: $157,372,286 (-$43,101,714)
\nToronto Raptors: $197,126,675 (-$3,347,325)
\nUtah Jazz: $155,357,350 (-$44,769,755)
\nWashington Wizards: $189,379,019 (-$11,094,981)<\/p>\n
Taxpayers<\/p>\n
Cleveland Cavaliers: $212,345,289 ($24,450,289), $68,671,517 penalty
\nDenver Nuggets (R): $216,880,688 ($16,406,688), $61,428,026 penalty
\nIndiana Pacers: $200,752,776 ($278,776), $278,776 penalty
\nNew York Knicks: $208,776,828 ($8,302,828), $8,862,284 penalty
\nOklahoma City Thunder: $259,653,470 ($59,179,470), $288,820,845
\nOrlando Magic: $29,126,074 ($16,552,808), $29,126,074
\nSacramento Kings: $213,182,977 ($12,969,150), $16,583,271<\/p>\n
Note: The final numbers may differ slightly (+\/- $3.00) based on rounding. Repeat-eligible taxpayers are indicated with \u201c(R).\u201d Any set-off will be calculated at the end of the NBA year (June 30).<\/p>\n
Totals<\/p>\n
Total taxable payroll: $5,598,284,276
\nSeven taxpayers: $221,156,542 penalty
\n$110,578,271 kickback for 23 under tax: $4,807,751<\/p>\n
Email Yossi Gozlan. Follow him on Twitter @YossiGozlan<\/a>.<\/p>\n (Updated on 6\/17\/26)<\/p>\n