League tracker

Luxury tax and apron tracker, 2027-28

For 2027-28 (projected): 4 teams are in the luxury tax, 2 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.

Oklahoma City ThunderOKC-$46.7M-$38.1M-$24.2MNew York KnicksNYK-$11.7M-$3.1M+$10.8MCleveland CavaliersCLE-$6.9M+$1.7M+$15.6MBoston 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+$12.8M+$21.4M+$35.3MHouston RocketsHOU+$14.2M+$22.8M+$36.7MLos Angeles LakersLAL+$15.9M+$24.5M+$38.4MPhoenix SunsPHX+$16.3M+$24.9M+$38.8MDenver NuggetsDEN+$16.5M+$25.1M+$39.0MUtah JazzUTA+$23.9M+$32.5M+$46.4MToronto RaptorsTOR+$24.3M+$32.9M+$46.8MMiami HeatMIA+$24.6M+$33.2M+$47.1MWashington WizardsWAS+$25.1M+$33.7M+$47.6MDetroit PistonsDET+$26.6M+$35.2M+$49.1MDallas MavericksDAL+$27.8M+$36.4M+$50.3MNew Orleans PelicansNOP+$29.5M+$38.1M+$52.0MPortland Trail BlazersPOR+$33.5M+$42.1M+$56.0MAtlanta HawksATL+$68.9M+$77.5M+$91.4MCharlotte HornetsCHA+$70.5M+$79.1M+$93.0MChicago BullsCHI+$71.7M+$80.3M+$94.2MLA ClippersLAC+$72.8M+$81.4M+$95.3MGolden State WarriorsGSW+$79.5M+$88.1M+$102.0MSacramento KingsSAC+$84.7M+$93.3M+$107.2MBrooklyn NetsBKN+$86.7M+$95.3M+$109.2MMemphis GrizzliesMEM+$96.1M+$104.7M+$118.6MMilwaukee BucksMIL+$98.2M+$106.8M+$120.7M

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.