2025-26 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).

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-$6M	$6M-$11M	$11M-$17M	$17M-$22M	$22M-$28M	$28M-$34M	$34M-$39M	$39M-$45M	$45M-$50M	$50M-$56M
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	$0	✓	$0	-	-	-	-	-	-	-	-	-	-
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	$16,309,451		$12,248,986	$5,592,000	$6,990,000	$3,727,451	-	-	-	-	-	-	-
NOP	$0		$0	-	-	-	-	-	-	-	-	-	-
NYK	$0		$0	-	-	-	-	-	-	-	-	-	-
OKC	$0		$0	-	-	-	-	-	-	-	-	-	-
ORL	$0		$0	-	-	-	-	-	-	-	-	-	-
PHI	$0		$0	-	-	-	-	-	-	-	-	-	-
PHX	$147,451,872	✓	$28,406,177	$16,776,000	$18,174,000	$30,756,000	$37,746,000	$40,542,000	$3,457,872	-	-	-	-
POR	$0		$0	-	-	-	-	-	-	-	-	-	-
SAC	$0		$0	-	-	-	-	-	-	-	-	-	-
SAS	$0		$0	-	-	-	-	-	-	-	-	-	-
TOR	$0		$0	-	-	-	-	-	-	-	-	-	-
UTA	$0		$0	-	-	-	-	-	-	-	-	-	-
WAS	$0		$0	-	-	-	-	-	-	-	-	-	-