League tracker

Luxury tax and apron tracker, 2027-28

For 2027-28 (projected): 5 teams are in the luxury tax, 3 over the first apron, and 1 over the second. Sorted deepest into the aprons first.

One or more teams include a projected signing that is not yet official, so those figures are an estimate.

Los Angeles LakersLAL-$37.5M-$28.9M-$15.0MOklahoma City ThunderOKC-$21.8M-$13.2M+$0.7MNew York KnicksNYK-$11.7M-$3.1M+$10.8MCleveland CavaliersCLE-$8.5M+$0.1M+$14.0MBoston CelticsBOS-$4.7M+$3.9M+$17.8MIndiana PacersIND+$1.0M+$9.6M+$23.5MMinnesota TimberwolvesMIN+$2.9M+$11.5M+$25.4MPhiladelphia 76ersPHI+$6.2M+$14.8M+$28.7MOrlando MagicORL+$7.8M+$16.4M+$30.3MSan Antonio SpursSAS+$13.3M+$21.9M+$35.8MHouston RocketsHOU+$14.2M+$22.8M+$36.7MPhoenix SunsPHX+$16.3M+$24.9M+$38.8MDenver NuggetsDEN+$16.5M+$25.1M+$39.0MWashington WizardsWAS+$25.1M+$33.7M+$47.6MDallas MavericksDAL+$27.8M+$36.4M+$50.3MPortland Trail BlazersPOR+$33.5M+$42.1M+$56.0MMiami HeatMIA+$35.2M+$43.8M+$57.7MNew Orleans PelicansNOP+$49.3M+$57.9M+$71.8MUtah JazzUTA+$52.6M+$61.2M+$75.1MCharlotte HornetsCHA+$66.0M+$74.6M+$88.5MBrooklyn NetsBKN+$66.5M+$75.1M+$89.0MChicago BullsCHI+$67.1M+$75.7M+$89.6MAtlanta HawksATL+$69.6M+$78.2M+$92.1MLA ClippersLAC+$72.8M+$81.4M+$95.3MSacramento KingsSAC+$84.7M+$93.3M+$107.2MDetroit PistonsDET+$87.8M+$96.4M+$110.3MToronto RaptorsTOR+$90.7M+$99.3M+$113.2MMemphis GrizzliesMEM+$96.1M+$104.7M+$118.6MMilwaukee BucksMIL+$98.2M+$106.8M+$120.7MGolden State WarriorsGSW+$154.1M+$162.7M+$176.6M

Positive numbers are room under the line; negative numbers are over it. Tax and apron payroll counts contracts, dead money, and drafted rookies (booked as signed); free-agent cap holds never count. The apron columns also count each team's unlikely bonuses, incentive money a player probably won't earn that counts against the aprons but not the tax. Learn what crossing each line costs: luxury tax, first apron, second apron.