Miami Heat
Season2026-272027-282028-292029-302030-31
The tax line sits at $263.3M (projected), and the Heat's tax payroll (contracts plus dead money; cap holds don't count) is $0K. They can add up to $263.3M in salary before paying tax.
Staying under the line also avoids repeater status, the higher rates charged to teams that pay tax in multiple recent seasons.
This is a forward look at 2030-31: it counts the contracts, options, and cap holds already on the Heat books for that season. Signings, trades, and option decisions between now and then will move these numbers.
The rule behind this
The luxury tax is a financial penalty line above the salary cap. Teams whose payroll (contracts plus dead money; cap holds don't count here) exceeds it pay a tax on the overage, at rates that escalate in brackets the deeper a team goes.
More Heat questions
Numbers come straight from the live Heat cap sheet, recomputed whenever the data updates.