Projected NBA Taxpayers For 2025/26
While seven NBA teams are still operating in luxury tax territory following the All-Star break, that total has been cut in half since the start of the month.
Prior to an eventful trade deadline week, a total of 14 teams projected to be taxpayers, per Bobby Marks of ESPN (Twitter link) observes, with the 16 non-taxpayers on track to receive about $13.8MM apiece in tax distribution money at that point.
However, the Celtics, Nuggets, Suns, Mavericks, Sixers, Magic, and Raptors all ducked below the tax line with their pre-deadline transactions, while a few other teams remained in the tax but took steps to significantly reduce their end-of-season bills.
Cleveland, for instance, had been projected to pay nearly $164MM in tax penalties, according to Marks. The Cavaliers will likely still have the NBA’s highest tax bill, but their deadline deals reduced their projected payment by more than $95MM, according to Eric Pincus of Sports Business Classroom.
Here are the current projected tax penalties, per Pincus’ data:
- Cleveland Cavaliers: $68.67MM
- Golden State Warriors: $65.67MM *
- New York Knicks: $44.44MM
- Los Angeles Lakers: $22.65MM *
- Houston Rockets: $7.07MM
- Los Angeles Clippers: $6.67MM *
- Minnesota Timberwolves: $5.48MM
Total: $220.65MM
Note: Teams marked with an asterisk are paying repeater tax rates.
These numbers may fluctuate a little before the end of the season. For instance, the Clippers recently increased their projected bill when they promoted Jordan Miller to their standard roster, while the Knicks did the same when they signed Jeremy Sochan. The Warriors, Rockets, and Timberwolves all have open roster spots that they could fill before the end of the season, which would increase their respective tax bills. Various contract incentives that go earned or unearned could also impact the end-of-season tax totals.
Based on the current figures from Pincus, each non-taxpayer is projected to receive a payout of about $4.8MM. That figure is determined by cutting the total league-wide tax penalties in half, then dividing them evenly among the non-taxpaying teams (in this case, 23 clubs).
While it’s no real surprise that that figure is far below the $13.8MM projection from a few weeks ago, it’s worth noting that it’s significantly less than what non-taxpayers received last year. In 2024/25, 10 taxpayers paid a total of $461.21MM in penalties and the 20 non-taxpayers received $11.53MM apiece, according to Pincus.
Assuming these are the seven teams that finish the season in tax territory, the Warriors, Lakers, and Clippers would all be subject to repeater penalties in 2026/27 if they’re taxpayers again next season. Additionally, the Bucks, Celtics, Suns, and Nuggets would pay repeater rates if they’re in the tax in ’26/27, since all four clubs were in the tax for three straight years from 2023-25. They’ll each need to spend one more season as a non-taxpayer in order to reset the repeater clock.
Injury Notes: Lakers, Booker, Flagg, Strus, Claxton
The Lakers expect to have a fully healthy roster when their post-All-Star schedule tips off on Friday vs. the Clippers, according to Benjamin Royer of the Southern California News Group (subscription required). Luka Doncic is set to return after missing the team’s past four games due to a hamstring strain, while Austin Reaves will no longer face a minutes restriction after having come back from a calf strain in early February.
It will be just the 11th time this season that Doncic, Reaves, and LeBron James have been active for the same game. The Lakers are 7-3 in their first 10 contests with that trio healthy.
“It’s funny, we were talking before the season about building continuity with those three guys, and we’ve had them available together for 10 games,” head coach JJ Redick said on Thursday, per Royer. “My messaging this morning to the players was this is going to be a sprint, these last 28 games. It’s another segment of the season where, starting (Friday), we won’t have more than a day between games until the end of March. So we’ve got an opportunity to, I think, play our best basketball after the All-Star break.”
Here are a few more health-related updates from across the NBA:
- Suns guard Devin Booker exited Thursday’s game vs. San Antonio early due to right hip soreness, as Duane Rankin of The Arizona Republic writes. Booker went to the locker room midway through the first quarter and attempted to return late in the second quarter before being ruled out for the second half. Injuries have been an issue as of late for Booker, who missed eight of 10 games prior to the All-Star break due to a right ankle sprain.
- Mavericks forward Cooper Flagg won’t play on Friday due to his left mid-foot sprain, but head coach Jason Kidd shared a positive update on the rookie star on Thursday, as Eddie Sefko of Mavs.com relays. “He got some shots up,” Kidd said. “He’s out of the boot right now, so we’ll see how that goes.” Asked if Flagg might be able to return during the team’s three-game road trip that will conclude on Tuesday in Brooklyn, Kidd replied, “We’re going to take it day by day.”
- It has been roughly six-and-a-half weeks since the Cavaliers announced that Max Strus was due for a follow-up evaluation on his surgically repaired left foot within the next four weeks and that next steps would be determined after that exam. While there have been no official updates since then and no indications that Strus is nearing his season debut, head coach Kenny Atkinson confirmed on Thursday that he still anticipates the veteran wing playing at some point this season, per Chris Fedor of Cleveland.com (Twitter link).
- Nets center Nic Claxton was inactive on Thursday after spraining his right ankle during Tuesday’s practice, writes Jared Schwartz of The New York Post. Day’Ron Sharpe earned the start in Claxton’s place in the blowout loss to Cleveland.
Lakers Notes: Doncic, Injuries, Ayton, Front Office
Luka Doncic believes the trade that sent him from Dallas to the Lakers last year put him in a better position to compete for championships, writes Grant Afseth of Dallas Hoops Journal (subscription required). After making a brief appearance in Sunday’s All-Star game, Doncic conducted an interview with Slovenia’s SportKlub in which he was asked to compare the two teams.
“I think the organization here is better,” Doncic replied. “The Lakers are a truly legendary club, and the organization is legendary too.”
The Lakers have won 17 NBA titles and are regularly filled with star power, so there’s plenty of history to back up Doncic’s claim. The Mavericks reached the Finals with Doncic in 2024, but have gone sharply downhill since the trade and appear likely to miss the playoffs for a second straight season.
Sources close to Doncic told Afseth that it’s unlikely he’ll ever consider returning to Dallas. Doncic and other members of his camp were unhappy with negative comments from the Mavs regarding his conditioning and other internal rationale for the trade. Afseth states that Doncic remains close to some of his former teammates and staff members, including interim co-general manager Matt Riccardi, but points out that he hasn’t embraced Dallas coach Jason Kidd since being dealt.
There’s more from Los Angeles:
- It’s not easy to determine if the Lakers are legitimate contenders this season, states Law Murray of The Athletic. L.A. entered the break at 33-21 despite only having Doncic, LeBron James and Austin Reaves together for 10 games. All three of their stars have been sidelined for extended stretches, with 12 missed games for Doncic, 18 for James and 26 for Reaves. Despite being 12 games over .500, the Lakers have a negative point differential and have relied on a league-best 15-3 record in clutch games to build their winning record.
- Deandre Ayton was briefly detained but not arrested Tuesday at an airport in the Bahamas on suspicion of being in possession of a small amount of marijuana, according to Jasper Ward of Reuters. “The investigators saw that the actual very small amount of marijuana wasn’t in Deandre’s bag, but they still went through their investigations and he was released expeditiously,” said Ayton’s attorney, Devard Francis, who added that the substance was actually in someone else’s luggage.
- President of business operations Tim Harris told staff members Monday that this is his last season with the team, per Dan Woike of The Athletic (Twitter link). Woike notes that Harris has been with the organization for more than 35 years and describes him as the “driving force” behind the Lakers’ “massive” local TV deal with Spectrum SportsNet.
Jeanie Buss Says Father Would’ve Supported Lakers Sale
Back in 2022, Jeanie Buss told The Los Angeles Times that she hadn’t given any thought to selling the Lakers, explaining that her late father Jerry Buss always wanted to keep the team in the family. However, Jeanie had a change of heart in the years since then, spearheading a 2025 effort to sell majority control of the franchise to minority stakeholder Mark Walter.
According to Alex Sherman and Jessica Golden of CNBC, Jeanie insists that Jerry would’ve supported the family’s decision to sell the team.
“What was important to him was that the Lakers stay at the top of the NBA, and to stay at the top of the NBA, you need to have the resources,” she said. “You need to have everybody pulling together. And he would want (that for) the Lakers, because the Lakers are his legacy.”
Although an NBA team’s ability to spend is restricted to some extent by the league’s salary cap, it’s a soft cap, so having a deep-pocketed owner who is willing to repeatedly pay luxury tax penalties can give a club a leg up on its competition. That sort of owner may also be more inclined to invest in a team’s infrastructure and personnel beyond its roster.
Walter’s net worth far exceeded that of the Buss family, which was one factor Jeanie and her siblings considered when they decided to sell to the Los Angeles Dodgers owner, who previously controlled a 27% share of the Lakers.
“It’s about the Lakers and the greatness and what the fans expect, and you need resources and you need a direction,” she explained. “I think it’s fair to say that my family — we all have our different opinions and (are) living our lives, choosing what we want to do with our time, and this was the best decision for all six of us.”
As Sherman and Golden write, as part of the sale process, the Buss family retained a 15% stake in the franchise, which will allow Jeanie to continue to operate as governor going forward. The team announced when the sale was finalized that she will remain in that role for another five years, though she didn’t explicitly confirm to CNBC that she plans to see out the full term.
“That’s what I agreed to,” Buss said. “Mark Walter and I are very comfortable with the way things are set up. And I expect things to go on and be successful. And you know, I’m not going anywhere.”
Buss also told CNBC that the Lakers intend to build around Luka Doncic this summer and beyond. That doesn’t necessarily mean LeBron James‘ time with the club will come to an end this offseason, but Buss said the four-time MVP, who was the centerpiece of the roster for several years prior to the Doncic trade, hasn’t conveyed to management that he plans to continue playing in Los Angeles beyond this 2025/26.
“Never say never, but you know, he certainly hasn’t given an indication,” she said. “He’s earned the right to decide how his career will go, and you know, he continues to impress.”
Lakers Rumors: Doncic, LeBron, Offseason Targets, Giannis
It was a relatively quiet trade deadline for the Lakers, who were linked to a myriad of potential targets but ended up making just one relatively minor deal, sending Gabe Vincent and a second-round pick to Atlanta for Luke Kennard. As Dave McMenamin of ESPN writes, general manager Rob Pelinka described the Lakers as being “aggressive” at the deadline while using a nontraditional definition of the term.
“One form of being aggressive is saying no to moves that come your way that might not be best for the short- and long-term future,” Pelinka said. “That’s like being aggressive, even though you end up doing nothing, because it’s hard to say no sometimes to getting a good player that could be a quick short-term fix, but could have implications for the long term where it doesn’t fit into the overall vision you have for the team.”
A source close to Luka Doncic tells ESPN that the All-Star guard supported the team’s focus on the “long-term picture” at the trade deadline. That “adherence to discipline” at the deadline could lead to an eventful summer, according to McMenamin, who notes that the club preserved its most valuable trade assets and its future cap flexibility and is in position to create more than $50MM in cap room even if Deandre Ayton and Marcus Smart pick up their respective player options.
Here’s more from McMenamin on the Lakers’ plans going forward:
- That $50MM+ cap projection doesn’t account for LeBron James, but if he wants to continue his career in 2026/27, the Lakers would welcome him back, sources tell McMenamin. Pelinka has said before that he’d love for James to retire as a Laker, and that would apply in 2027, not just 2026, McMenamin writes. Still, one Eastern Conference executive who spoke to ESPN believes it would be in the team’s best long-term interests to move on from LeBron and focus on building around Doncic this offseason. “Let him walk and use the space to retool around Luka,” that exec said. “Keeping (Austin) Reaves is critical. (Doncic) plays best with another ball handler/creator like with Kyrie (Irving) and (Jalen) Brunson.”
- Heat forward Andrew Wiggins and Rockets wing Tari Eason are among the potential 2026 free agent targets the Lakers have discussed internally, per McMenamin, though it remains to be seen if either will actually be available — Wiggins holds a 2026/27 player option, while Eason will be a restricted free agent. Peyton Watson is another player the Lakers have on their radar, since the cap-strapped Nuggets would have to shed salary or go into second-apron territory to match an aggressive offer sheet for the RFA-to-be. “We felt like creating optionality or having optionality now is really a positive thing for us this coming offseason,” Pelinka said earlier this month. “Because there’s some teams that maybe have gotten too deep into the aprons. And I think players, we see around the league, become available when teams get in that position.”
- One rival front office member who spoke to ESPN suggested the Lakers need to “get as many defenders with length that can knock down a shot as possible.” Tobias Harris, Quentin Grimes, and Dean Wade are among the other players who fit that bill and who will be unrestricted free agents in 2026, McMenamin notes.
- Of course, while the Lakers would like to add quality role players to complement Doncic, they also believe they could be among the top suitors for Giannis Antetokounmpo if the Bucks explore moving the star forward again this summer, team sources tell McMenamin. Los Angeles will have the ability to trade up to three first-round picks (2026, 2031, and 2033) in the offseason and one Western Conference executive told ESPN that he thinks Giannis is the “big prize” the club has its eye on.
LeBron James Discusses Past, Lakers’ Present, Future
LeBron James spoke about a range of topics on All-Star Sunday, reflecting on his journey over the years, the Lakers‘ status this season, and his future.
The 21-time All-Star was particularly sentimental when it came to discussing his time spent playing with and competing against Stephen Curry and Kevin Durant, Joaquin Ruiz writes for NBC Sports.
“It’s always a pleasure and an honor to see those guys,” James said. “We’ve had so much of an unbelievable journey throughout our individual careers… When it comes to me, Steph, and KD, we’ll be interlocked for the rest of our careers, for sure. And it’s been great to be able to have some moments with those guys, versus those guys, teaming up with those guys.”
Although Curry sat out the All-Star game with a knee injury, James and Durant helped take their team to the All-Star championship game, losing to the younger American stars led by Anthony Edwards.
Discussing the Lakers’ rest-of-season outlook, James was hesitant to project how the team will play at full strength.
“It’s hard to say [what the team is capable of accomplishing] because this is a new group,” James said, per Athlon’s Mark Medina (Twitter video link). “… It’s too hard to really say what we’re really capable of. I know that when we’ve played some of our best basketball this season, we’ve looked really good. On the other side, when we’ve been terrible, we’ve looked disgusting. So I think the most important is like, if we can get healthy, how many minutes we can be on the floor, how much chemistry we can build with the sprint starting.”
He added that the regular season is meant for playoff teams to build chemistry, and he’s hopeful that the Lakers can get healthy enough to start doing that while integrating the newly acquired Luke Kennard into the mix.
As for his plans for the 2026/27 season, James remained noncommittal, Dan Woike writes for The Athletic.
“When I know, you guys will know,” he said. “I don’t know. I have no idea. Just want to, just wanna live. That’s all.”
He added that his upcoming free agency doesn’t impact his approach or thinking about what the future will bring.
“It has nothing to do with that,” James said. “Same motivation, same mind factor. Just, we’ve got past the marathon, and now the sprint is about to start.”
Anthony Edwards Named 2026 All-Star MVP
Timberwolves guard Anthony Edwards was named All-Star MVP after his team – the USA Stars – defeated the rival U.S. squad – USA Stripes – 47-21 in the All-Star championship game. It’s Edwards’ first All-Star MVP award and his third All-Star appearance overall.
The first three games of the All-Star game rewarded the choice of format, with all three matchups decided by one possession.
In game one between USA Stars and Team World, Victor Wembanyama (Spurs) set the tone early, recording 14 points and three blocks while his teammate Karl-Anthony Towns (Knicks) contributed 10 points. Edwards led the Stars attack with 13 points, but it was Scottie Barnes (Raptors) who knocked down the game-winning three-pointer, completing a comeback to defeat his head coach, Darko Rajakovic, who was coaching Team World.
After the game, Edwards credited Wembanyama for doing what he said he would and amping up the intensity on the floor for everyone.
Game two between the two American teams also came down to the final shot, as Jaylen Brown (Celtics) led USA Stripes in scoring while Edwards and Cade Cunningham (Pistons) paced USA Stars with 11 points apiece. De’Aaron Fox (Spurs) hit the game-winning three-pointer for the Stars.
In game three, Kawhi Leonard (Clippers) took over for his home crowd, scoring 31 points in 12 minutes on 11-of-13 shooting while Wembanyama kept Team World in it with 19 points of his own. Leonard iced the game with a three-pointer over Towns to take USA Stripes to the championship game in a rematch with USA Stars.
In the fourth and final game, USA Stripes’ older legs appeared worn down by the previous two contests and the younger stars ran out to a 12-1 lead, led by Edwards and Tyrese Maxey (Sixers), who finished with a game-high nine points. They pushed the lead up to 26-9 on an Edwards three-pointer and eventually went on a 15-0 run, as Jalen Brunson (Knicks) and LeBron James (Lakers) were the only players to hit a field goal over the first seven minutes for USA Stripes. Donovan Mitchell (Cavaliers) finished the game with a team-high six points for USA Stripes.
Los Angeles Notes: James, Doncic, Niederhauser, Dunn
LeBron James knew early in his career that the only thing that could stop him from being one of the game’s all-time greats was a lack of preparation. The 41-year-old James discussed his training regimen and dietary habits with Broderick Turner of the Los Angeles Times.
“Obviously I didn’t know it would be 23 years. I didn’t know that, but I know I didn’t want to have no six- or seven-year career. I can’t become legendary in six or seven years,” he said. “I always had a mission. When I knew I could play this game at a high level, like, going to Chicago and playing with MJ (Michael Jordan) and all those guys when I was a sophomore (in high school). And then when I went up to Cleveland and played against the Cavs when I was a junior and I was like, ‘Oh … I belong. I belong.’
“I knew I still had to learn and I still had to continue to get my body right, continue to learn the game and nuances. But I was playing against NBA guys for a long time and I was like, ‘If I get the opportunity to crack the league, if I get the opportunity to showcase what I’m able to do, the only thing that can stop me is if I don’t take care of my body. The only thing that can stop me from being the greatest or one of the greatest to ever play this game is if I do not take care of myself.’ I did take care of my body. That’s it.”
Mavericks coach Jason Kidd, a former Lakers assistant, marvels at James’ motivation to play at a high level for so long. James became the oldest player in NBA history to record a triple-double this week.
“Physically, LeBron, he’s had some injuries, but he’s taken care of his body, he’s always prepared himself for the marathon,” Kidd said. “But I think it’s the mental side. I think that’s the hardest part is to wake up and say, ‘Do I need to go play against a 20-year-old or a 19-year-old?’ He’s won championships, he’s been MVP, he’s been the face of the league. He’s a billion-dollar company. So, it’s the mental side. Understanding that he loves competition and he loves the game of basketball. So I think for him to do it at 41 is incredible.”
Here’s more on the Los Angeles teams:
- Luka Doncic has been dealing with a hamstring issue but he’s still planning to participate in the All-Star contest on Sunday, Marc Stein of The Stein Line tweets. The Lakers guard will play for a limited number of minutes. He’s part of the World Team in the three-team event.
- Clippers rookie center Yanic Konan Niederhauser, who scored 11 points in Friday’s Rising Stars competition at All-Star weekend, credits Ivica Zubac, who was dealt to Indiana last week, and Brook Lopez for facilitating his development. “Having this guidance from these vets, man, they’ll be helping me and knowing they got my back, knowing that they will teach me every day gives me a lot of confidence,” Niederhauser told Janis Carr of the Orange County Register. The 30th pick of the draft out of Penn State, Niederhauser has appeared in 34 games this season, averaging 3.7 points and 2.3 rebounds in 9.0 minutes off the bench.
- It’s been a chaotic season for the Clippers, including an ongoing league investigation, a horrible start and a roster makeover at the trade deadline. Kris Dunn admitted to Greg Beacham of the Los Angeles Times that it’s been a roller coaster ride. “We’ve dealt with a lot this year,” he said. “Our whole mentality throughout the year has just been to try to find a way. It’s been tough.”
Lakers Notes: LeBron, Doncic, Ayton, Bronny
LeBron James‘ future beyond this season, whether with the Lakers or elsewhere, has been a subject of speculation in recent months. And much of that speculation has centered on a specific hypothetical, according to ESPN’s Tim MacMahon, who says there is widespread talk about James returning to the Cavaliers for a final reunion with his hometown team.
“I don’t know if LeBron knows what he’s going to do,” MacMahon said on NBA Today (YouTube link; hat tip to RealGM. “I certainly don’t know what he’s going to do. I know what the rampant speculation is around the league and that is this summer there’s going to be a reunion and potentially a retirement tour for the ages back home again with the Cleveland Cavaliers next year.”
While the financial realities of adding James could be complicated for the Cavs, he would fit a positional need, as Cleveland has long struggled to find a permanent wing starter to play between Donovan Mitchell and Evan Mobley.
James has also been linked to the Warriors and Knicks, though other teams would surely have interest if he became available on the free agent market.
We have more from the Lakers:
- James added another record to his collection on Thursday, becoming the oldest player in NBA history to record a triple-double, writes ESPN’s Dave McMenamin. The record had previously been held by Karl Malone, who was 40 years and 127 days old when he accomplished the feat. James was 41 years and 44 days old on Thursday as he put together a 28-point, 12-assist, 10-rebound performance to lead Los Angeles to a 124-104 victory over the Mavs. “To be able to do it and get the win is, that means more to me than anything,” James said. “But I’m very blessed to play this game, play it at a high level.”
- Luka Doncic was traded to the Lakers just over a year ago, a move that has had massive implications for the franchise — notably, switching from a team built around James’ timeline to one built around Doncic’s, writes Kevin Pelton for ESPN. As Pelton notes, this year’s record of 33-21 is not dissimilar to the team’s record last year, when they were 32-19 after winning the first game of the Doncic era. But while the team’s record and the Slovenian star’s statistical production might not be vastly different from their pre-trade levels, L.A.’s team-building approach has shifted to be more future-facing. After previously being very aggressive to put complementary pieces around James, the team has chosen not to send out first-round picks since the voided Mark Williams deal collapsed, Pelton points out. The Lakers are prioritizing flexibility, and will head into the 2026/27 season with just four players on guaranteed deals: Doncic, Dalton Knecht, Jake LaRavia, and Jarred Vanderbilt, though Deandre Ayton, Marcus Smart, and Austin Reaves hold player options.
- Doncic remains day-t0-day for the Lakers with a left hamstring injury, Benjamin Royer writes for the OC Register. “He’s progressed really good,” coach JJ Redick said of the decision to sit him on Thursday’s game against the Mavericks. “I think part of him, you know, wanted to push to get back part of the break, but, you know, we just got to be cautious with the soft tissue injuries … We all feel comfortable with the decision to hold him out and should be good to go post-All-Star (break).” Redick declined to comment on whether Doncic needed to check off certain recovery boxes before he could suit up for Sunday’s festivities, but Marc Stein reports that the star guard is expected to play a short stint (Twitter link).
- Ayton underwent imaging due to the lingering right knee soreness that has caused him to miss the last two games, reports Dan Woike of The Athletic (Twitter link). The tests came back clean and the Lakers are hopeful that the time off will allow the veteran center to recover and return to play following the All-Star break, per Woike.
- Bronny James‘ counting stats might not look wildly different in year two than they did in his rookie season, but he can feel his own growth when he’s on the court, Royer notes in a separate story. “(I) feel different. Feel way more comfortable,” Bronny said. “My teammates believe in me, my coaches believe in me. That’s all I’ve wanted. It’s just good to get out there and take advantage of the minutes I get.” The younger James had his best game of the season on Tuesday, recording 12 points and six assists in 25 minutes and even taking some matchups against Victor Wembanyama that impressed Redick. “In terms of the physicality we wanted on defense, he had two really good possessions in the first half against Wemby,” Redick said. While his shot has been much more efficient this season, James knows that if he wants to carve out a role on this Lakers team, it will start on the defensive end.
Dillon Brooks To Serve One-Game Suspension
Suns forward Dillon Brooks has been suspended one game without pay for receiving his 16th technical foul, according to the league office.
Under NBA rules, a player or coach is automatically suspended without pay for one game once he receives his 16th technical foul during a regular season. For every two additional technical fouls received during that regular season, the player or coach will be automatically suspended without pay for an additional game.
Brooks received his most recent technical foul with 6:37 remaining in the second quarter of the Suns’ 136-109 loss to the Thunder on Wednesday. Brooks will serve his suspension Feb. 19 when the Suns play at San Antonio in their first game after the All-Star break.
The Lakers’ Luka Doncic (13), the Pistons’ Isaiah Stewart (12) and the Warriors’ Draymond Green (11) are the other players in double digits in technicals this season. Stewart is currently serving a seven-game suspension for his participation in the Pistons-Hornets brawl this week.
Players’ technical foul counts reset when the postseason begins.