2024-25 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
2028-29 2027-28 2026-27 2025-26 2024-25 2023-24
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 11 Bracket Range: 0-5.168M 5.168-10.336M 10.336-15.504M 15.504-20.672M 20.672-25.840M 25.840-31.008M 31.008-36.176M 36.176-41.344M 41.344-46.512M 46.512-51.680M 51.680-56.848M Standard Rate: 1.50x 1.75x 2.50x 3.25x 3.75x 4.25x 4.75x 5.25x 5.75x 6.25x 6.75x Repeater Rate: 2.50x 2.75x 3.50x 4.25x 4.75x 5.25x 5.75x 6.25x 6.75x 7.25x 7.75x ATL$2,939,613 $1,959,742 $2,939,613 - - - - - - - - - - BOS$118,887,736 ✓ $31,012,128 $12,920,000 $14,212,000 $18,088,000 $21,964,000 $24,548,000 $27,132,000 $23,736 - - - - BKN$9,195,098 ✓ $3,678,039 $9,195,098 - - - - - - - - - - CHA$0 $0 - - - - - - - - - - - CHI$897,149 $598,099 $897,149 - - - - - - - - - - CLE$17,041,073 $10,434,029 $7,752,000 $9,044,000 $245,073 - - - - - - - - DAL$14,287,737 $8,902,707 $7,752,000 $6,535,737 - - - - - - - - - DEN$32,117,103 ✓ $11,760,315 $12,920,000 $14,212,000 $4,985,103 - - - - - - - - DET$0 $0 - - - - - - - - - - - GSW$26,719,957 ✓ $10,186,166 $12,920,000 $13,799,957 - - - - - - - - - HOU$0 $0 - - - - - - - - - - - IND$5,661,735 $3,774,490 $5,661,735 - - - - - - - - - - LAC$17,364,971 ✓ $6,784,353 $12,920,000 $4,444,971 - - - - - - - - - LAL$72,417,664 ✓ $21,773,824 $12,920,000 $14,212,000 $18,088,000 $21,964,000 $5,233,664 - - - - - - MEM$1,823,604 $1,215,736 $1,823,604 - - - - - - - - - - MIA$39,063,364 $18,380,112 $7,752,000 $9,044,000 $12,920,000 $9,347,364 - - - - - - - MIL$96,168,933 ✓ $26,685,130 $12,920,000 $14,212,000 $18,088,000 $21,964,000 $24,548,000 $4,436,933 - - - - - MIN$116,798,691 $37,013,084 $7,752,000 $9,044,000 $12,920,000 $16,796,000 $19,380,000 $21,964,000 $24,548,000 $4,394,691 - - - NOP$6,516,648 $4,344,432 $6,516,648 - - - - - - - - - - NYK$47,533,043 $20,944,278 $7,752,000 $9,044,000 $12,920,000 $16,796,000 $1,021,043 - - - - - - OKC$0 $0 - - - - - - - - - - - ORL$0 $0 - - - - - - - - - - - PHI$32,161,349 $16,256,415 $7,752,000 $9,044,000 $12,920,000 $2,445,349 - - - - - - - PHX$285,435,777 ✓ $55,835,326 $12,920,000 $14,212,000 $18,088,000 $21,964,000 $24,548,000 $27,132,000 $29,716,000 $32,300,000 $34,884,000 $37,468,000 $32,203,777 POR$0 $0 - - - - - - - - - - - SAC$9,792,344 $6,333,911 $7,752,000 $2,040,344 - - - - - - - - - SAS$0 $0 - - - - - - - - - - - TOR$0 $0 - - - - - - - - - - - UTA$0 $0 - - - - - - - - - - - WAS$0 $0 - - - - - - - - - - -