2027-28 Luxury Tax Tracker
- Taxed amount is the difference between the team salary excluding any holds, and the luxury tax limit (taxed amount = team salary - holds - luxury tax limit)
- Beginning in 2024-25 the tax bracket span will increase at the same rate as the salary cap (beginning with $5M spans). [2023 CBA Article VII (2)]
- Beginning in 2025-26 the tax rates will change. The first two brackets will decrease, all other brackets will increase. [2023 CBA Article VII (2)]
- A "Repeater" is a team who has had no luxury tax room in 3 of the 4 immediately preceding seasons, where the first season considered is the current season (since the tax is calculated after the season ends).
Season
| Team | Luxury Tax | Repeater | Taxed Amount | Bracket 1 | Bracket 2 | Bracket 3 | Bracket 4 | Bracket 5 | Bracket 6 | Bracket 7 | Bracket 8 | Bracket 9 | Bracket 10 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Bracket Range: | 0-6.605M | 6.605-13.210M | 13.210-19.815M | 19.815-26.420M | 26.420-33.025M | 33.025-39.630M | 39.630-46.235M | 46.235-52.840M | 52.840-59.445M | 59.445-66.050M | |||
| Standard Rate: | 1.00x | 1.25x | 3.50x | 4.75x | 5.25x | 5.75x | 6.25x | 6.75x | 7.25x | 7.75x | |||
| Repeater Rate: | 3.00x | 3.25x | 5.50x | 6.75x | 7.25x | 7.75x | 8.25x | 8.75x | 9.25x | 9.75x | |||
 ATL | $0 | $0 | - | - | - | - | - | - | - | - | - | - | |
 BOS | $1,167,090 | ✓ | $389,030 | $1,167,090 | - | - | - | - | - | - | - | - | - |
 BKN | $0 | $0 | - | - | - | - | - | - | - | - | - | - | |
 CHA | $0 | $0 | - | - | - | - | - | - | - | - | - | - | |
 CHI | $0 | $0 | - | - | - | - | - | - | - | - | - | - | |
 CLE | $0 | ✓ | $0 | - | - | - | - | - | - | - | - | - | - |
 DAL | $0 | $0 | - | - | - | - | - | - | - | - | - | - | |
 DEN | $0 | ✓ | $0 | - | - | - | - | - | - | - | - | - | - |
 DET | $0 | $0 | - | - | - | - | - | - | - | - | - | - | |
 GSW | $0 | $0 | - | - | - | - | - | - | - | - | - | - | |
 HOU | $0 | $0 | - | - | - | - | - | - | - | - | - | - | |
 IND | $0 | $0 | - | - | - | - | - | - | - | - | - | - | |
 LAC | $0 | $0 | - | - | - | - | - | - | - | - | - | - | |
 LAL | $0 | ✓ | $0 | - | - | - | - | - | - | - | - | - | - |
 MEM | $0 | $0 | - | - | - | - | - | - | - | - | - | - | |
 MIA | $0 | ✓ | $0 | - | - | - | - | - | - | - | - | - | - |
 MIL | $0 | $0 | - | - | - | - | - | - | - | - | - | - | |
 MIN | $0 | ✓ | $0 | - | - | - | - | - | - | - | - | - | - |
 NOP | $0 | $0 | - | - | - | - | - | - | - | - | - | - | |
 NYK | $0 | $0 | - | - | - | - | - | - | - | - | - | - | |
 OKC | $0 | $0 | - | - | - | - | - | - | - | - | - | - | |
 ORL | $0 | $0 | - | - | - | - | - | - | - | - | - | - | |
 PHI | $0 | $0 | - | - | - | - | - | - | - | - | - | - | |
 PHX | $0 | ✓ | $0 | - | - | - | - | - | - | - | - | - | - |
 POR | $0 | $0 | - | - | - | - | - | - | - | - | - | - | |
 SAC | $0 | $0 | - | - | - | - | - | - | - | - | - | - | |
 SAS | $0 | $0 | - | - | - | - | - | - | - | - | - | - | |
 TOR | $0 | $0 | - | - | - | - | - | - | - | - | - | - | |
 UTA | $0 | $0 | - | - | - | - | - | - | - | - | - | - | |
 WAS | $0 | $0 | - | - | - | - | - | - | - | - | - | - |
SalarySwish
SalarySwish