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), 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.
Atlantic Notes: Embiid, Walker, Shamet, Knicks, Raptors
After missing the Sixers‘ last two games prior to the All-Star break due to right knee soreness, center Joel Embiid will remain inactive vs. Atlanta on Thursday, tweets Tim Bontemps of ESPN. While “right knee injury management” is still one of the designations for Embiid on Philadelphia’s injury report, he also experienced some right shin soreness during the All-Star break, according to the team.
Embiid will be reevaluated ahead of the Sixers’ back-to-back set in New Orleans and Minnesota on Saturday and Sunday, so it’s possible he won’t be facing an extended absence. Still, the fact that the big man is out again following a promising stretch in which he appeared in 18 of Philadelphia’s 22 games is a reminder that his health remains a question mark hanging over the club as the second half tips off, writes Tony Jones of The Athletic.
For what it’s worth, head coach Nick Nurse didn’t sound overly concerned when he discussed Embiid’s health after the former MVP took part in Wednesday’s practice.
“He was out there and he looked pretty good,” Nurse said before the 76ers ruled Embiid out for Thursday’s game. “He’s got a meeting shortly with the doctors, and I think we’ll know a little bit more about where he is. But, he was out there a little bit today, and he looked pretty good.”
Here’s more from around the Atlantic:
- Jabari Walker‘s new two-year, minimum-salary contract with the Sixers is partially guaranteed for $250K in 2026/27, tweets Keith Smith of Spotrac. Walker was officially promoted from his two-way deal to Philadelphia’s 15-man roster earlier today.
- Has Landry Shamet been the NBA’s best minimum-salary signing this season? James L. Edwards III of The Athletic suggests that players like Celtics center Neemias Queta and Raptors big man Sandro Mamukelashvili are also in that conversation, but presents the case for the Knicks guard, who has averaged a career-high 9.6 points per game while making 42.2% of his three-pointers.
- James Dolan, the CEO of Madison Square Garden Sports – the parent company of the Knicks and the NHL’s New York Rangers – stated on Wednesday that the company is considering splitting up the two franchises into separate publicly traded companies, per Mike Vorkunov of The Athletic. A source tells Taylor Herzlich of The New York Post that the possibility of separating the two teams isn’t related to a desire to sell either franchise or to take the companies private.
- Michael Grange of Sportsnet.ca considers five factors that could determine the Raptors‘ fate for the rest of the season, starting with the health of center Jakob Poeltl, who has been bothered by back issues all year. The trade sending out Ochai Agbaji earlier this month also means there should be more opportunities available for Toronto’s young wings in the coming weeks, Grange notes.
Knicks Notes: Sochan, Diawara, Anunoby, Brunson
After a disappointing end to his time in San Antonio, Jeremy Sochan is eager for a fresh start to his NBA career with the Knicks, writes Robert Sanchez of SNY.tv. With his hair dyed blue and orange in honor of his new team, Sochan talked to reporters on Wednesday about what he can contribute.
“I can do a little bit of everything, so whatever coach wants me to do, you know, whatever gets me on the court, I’m gonna do it and I’m gonna do it 100 percent,” he said. “… At the end of the day, I wanna be Jeremy. I wanna be myself. … I bring versatility, defense, energy, a little bit of tenacity, so I can’t wait.”
Sochan had plenty of options, with 10 teams reportedly expressing interest in signing him after he cleared waivers, but he said New York was “always at the top” of his preference list. He added that he had “refreshing conversations” with people throughout the organization and said it feels “very natural” now that he’s able to start practicing with the team.
“It’s just seizing whatever opportunity I get,” Sochan said. “And I think one of the reasons why I picked New York is it’s a very deep roster, a lot of really talented players and I think it’s a pretty cool opportunity just watching and to grow from that too. I still think I’m young, so just being around players that have established themselves and have done a lot of stuff in this league, I think is a crazy opportunity for me.”
There’s more from New York:
- It appears Sochan’s minutes will come at the expense of rookie forward Mohamed Diawara, per Stefan Bondy of The New York Post. The Knicks want to get a long look at Sochan to see how he affects the team heading into the playoffs and determine if he’s a good fit to bring back next season. “[Sochan] knows the league. The league knows him. He knows the officials and vice versa. So he’s going to get an opportunity,” coach Mike Brown said. “But at the end of the day, I’m going to play who I think is best for us. Right now Jeremy is new. He hasn’t played for us. So I have to see rather quickly what we have in him before going to the playoffs.”
- OG Anunoby is officially listed as questionable for Thursday’s game with Detroit due to a toenail avulsion, but he and Brown both said he’ll be able to play, Bondy tweets. After missing the past four games, Anunoby was able to practice on Wednesday. He had the nail removed, according to James L. Edwards of The Athletic (Twitter link). “There’s a lot of pain,” Anunoby said. “It’s an open wound.”
- In an interview with Tom Kludt of Vanity Fair, Jalen Brunson references the discount he gave the Knicks on his last contract and states that he hopes to make up for it next time around. “Obviously we’d love for them to do right by me,” Brunson said. “I think anyone would. I feel like I sacrificed.”
Southwest Notes: Durant, Plumlee, Sochan, Jackson
In his first media session since the All-Star game, Rockets star Kevin Durant immediately faced questions about rumors that went viral on social media over the weekend. Durant, who was accused of using a burner Twitter account to disparage current and former teammates in group chats, dismissed the speculation without explicitly denying that the account belonged to him, per Sam Amick and William Guillory of The Athletic and Varun Shankar of The Houston Chronicle (subscription required).
“I know you gotta ask these questions, but I’m not here to get into Twitter nonsense,” Durant said. “I’m just here to focus on the season, keep it pushing. But I get you all have to (ask).”
The account speculated to be Durant’s, which used the handle @GetHigher77, took shots at Suns guard Devin Booker, former Suns head coach Frank Vogel, Stephen Curry and Steve Kerr of the Warriors, and Alperen Sengun and Jabari Smith Jr. of the Rockets, among others.
Asked if he’d spoken to his teammates about the rumors, Durant replied, “My teammates know what it is. We’ve been locked in the whole season. Enjoyed our break. Had a great practice today, looking forward to the road trip.”
We have more from around the Southwest:
- Although he officially signed a 10-day contract with the Spurs on Tuesday, it’s unclear when Mason Plumlee will be able to suit up for his new team. According to Jared Weiss of The Athletic (Twitter link), head coach Mitch Johnson said that Plumlee – who underwent groin surgery at the end of December – won’t be active for the team’s games in Austin on Thursday or Saturday.
- Asked on Wednesday at his introductory press conference as a Knick what went wrong for him in San Antonio, former No. 9 overall pick Jeremy Sochan suggested he got “no real opportunity” with the Spurs under Johnson, per James L. Edwards III of The Athletic (Twitter link). “It is what it is. It’s a deep team,” he said. “Maybe I didn’t see eye-to-eye with Coach. I’m just blessed to be somewhere to grow.”
- Chiding from teammate Scotty Pippen Jr. prompted Grizzlies forward GG Jackson II to adopt a more aggressive attitude on the court, Damichael Cole of The Memphis Commercial Appeal writes in a subscriber-only story. In his third NBA season, Jackson has become a more efficient scorer and a reliable presence on defense, but it took a push from Pippen and other veterans to get him there. “I would see him in practice and he would be one of the most athletic guys in the gym, then he would get in the game and wouldn’t even dunk or he would only dunk on fast breaks,” Pippen said. “I’m excited every time I see him dunk and play physical because now guys are starting to get out of the way, or he’s dunking on them.”
Arthur Hill contributed to this post.
Knicks Notes: Defense, Schedule, Warren, All-Star Game
The Knicks‘ 2025/26 season has progressed through several different phases, and the fact that they’ve seemingly been able to maintain their status as a contender throughout those changes is something to value, writes Stefan Bondy of the New York Post.
Bondy weighs several different answers when it comes to the highlight of the season so far: there’s the NBA Cup victory, though that was quickly followed by the team’s worst stretch of play this year. There’s the increase in three-point attempts — Bondy notes that the Knicks are first in corner threes attempted and made after being 11th in both categories last season.
Ultimately, he lands on the defensive improvements. After ranking 18th on defense through their first 43 games, the Knicks have ratcheted up the intensity and have been the best defense in the league from January 20 to the All-Star break, improving to 11th overall on the season.
Bondy credits assistant coach Darren Erman for switching the scheme to force the ball to the sidelines and baselines, rather than funneling into the middle as they had been doing.
He notes that the return of Landry Shamet and the addition of Jose Alvarado at the trade deadline helped improve the team’s point-of-attack defense. The recent signing of Jeremy Sochan will give them another versatile defender — and one with enough size to guard wings and forwards.
Bondy wraps up by positing that the second half of the season will be a success if the Knicks can clinch the No. 2 seed. They are currently a half-game behind the Celtics, and while it’s unlikely they catch the No. 1 Pistons, securing home court advantage for the first two rounds could help the team make a deep playoff run.
We have more from the Knicks:
- One thing that will make the pursuit of the second seed a little more challenging is New York’s schedule coming out of the All-Star break. Peter Sblendorio, writing for the New York Daily News, describes the team’s first 11 games as a gauntlet, starting with the return to action against the Pistons, albeit a Pistons team missing its usual big man rotation as Jalen Duren and Isaiah Stewart serve suspensions. The Knicks will go on to face the top five teams in the Western Conference and three of the top five Eastern teams in a stretch that includes seven road games and two back-to-backs.
- Veteran NBA wing T.J. Warren has rejoined the Westchester Knicks, the G League team announced today. Warren played for Westchester last season as well, averaging 22.8 points, 6.1 rebounds, and 4.2 assists in 21 regular season games, but hewas never called up to the parent team. His last NBA action came in the 2023/24 season, when he played 11 games for the Timberwolves.
- The Knicks won the Shooting Stars event during All-Star weekend, but Jared Schwartz of the New York Post writes that the All-Star Game itself was one to forget for the New York stars. While Jalen Brunson‘s team made it to the final game, he played deferentially throughout the event, doing little to leave his mark on the competition. Meanwhile, Karl-Anthony Towns was on the wrong side of two game-winning sequences. There were some minor fireworks, though, when Brunson got Towns in isolation and flew by him for the layup — Towns tried to block the shot and was called for goaltending.
Pacific Notes: Ishbia, Leonard, Booker, Warriors
The Suns entered the break with a 32-23 record, the seventh-best record in the Western Conference. Team owner Mat Ishbia believes his team will remain consistent during the remainder of its schedule, he told Duane Rankin of the Arizona Republic.
“Just more of the same,” Ishbia said of his expectations. “We’re going to compete at a high level and have a team the fans can be proud of. I think we’ve done that so far, but we’ve got to consistently do it. Fifty-five games are not enough.”
Here’s more from the Pacific Division:
- Clippers forward Kawhi Leonard entertained the home fans by pouring in 31 points on 11-of-13 shooting (6-of-7 from three-point range) across a 12-minute span against the World Team during the All-Star contest on Sunday. “When I come in to play basketball, I’ve got one way,” Leonard said, per Benjamin Royer of the Orange County Register. “Obviously nobody is trying to get hurt. I’m going to try to attack, try to get some shots up. I don’t like people just scoring on me.” Leonard, 34, has proven this season that he still has plenty left in the tank. He’s averaging a league-best 30.2 points per game with 6.7 rebounds and 4.0 assists since late December, Janis Carr of the Orange County Register notes. “Kawhi is special man,” the Knicks’ Karl-Anthony Towns said. “He can step up to levels at any time when he needs to. He’s one of those few players that flips a switch and turns into a different animal, a different beast.”
- Suns guard Devin Booker plans to participate in the three-point shooting contest on All-Star weekend next year when it will be held in Phoenix. However, he doubts he’ll participate in any more after that, Rankin tweets. Booker lost 29-27 to Damian Lillard in this year’s final. “This one hurt a little bit. I wanted this one bad,” he said. “Wish I was defending it in Phoenix but it’ll probably be the last time I do it next year if I get the invite. I’m looking forward to it.”
- The Warriors made a big move prior to the trade deadline, acquiring Kristaps Porzingis from Atlanta. Salary cap expert Yossi Gozlan of ThirdApron.com (subscription required) discusses how Golden State has positioned itself to make another big trade during the offseason.
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.
Atlantic Notes: Diawara, Tatum, Nets Guards, Hart
Mohamed Diawara‘s emergence as a rotation player has made his future with the Knicks an offseason priority, Stefan Bondy writes for the New York Post.
Diawara, who has become an unexpectedly reliable shooter off the bench for New York, is on a one-year, $1.3MM contract that makes him eligible for restricted free agency this summer. Since the Knicks signed him to that one-year deal, he has become perhaps the team’s best draft pick since Miles McBride was selected in the second round of the 2021 draft, Bondy writes in a separate piece.
“There’s just a lot of little things when you see Mo play that make you go, ‘Oh my gosh, wow,'” coach Mike Brown said. “And all those things, when you add them up to a possible opportunity, it gives you more confidence as a coaching staff to throw him out there and say, ‘OK, let’s see what’s going to happen.'”
While he has shown some interesting flashes of dribbling and passing at 6’9″, Diawara knows what he needs to focus on if he wants to succeed in the future.
“Three-point shooting and defense,” he said. “Those are things that are going to make me stay in the league for the longest.”
Bondy writes that the still-raw wing is not expected to command a large market as a restricted free agent but that his contract situation will be one of the more important ones for the team to resolve, after that of impending unrestricted free agent Mitchell Robinson.
We have more from the Atlantic Division:
- There’s still no timeline for Jayson Tatum‘s return from his Achilles tear, but there have been encouraging signs of late, including his recent 5-on-5 scrimmage with the Celtics‘ G League team. Teammate and co-star Jaylen Brown recently added his cautious endorsement, saying, “In terms of what I’ve seen, he looks pretty damn good,” according to ESPN’s Dave McMenamin (via Twitter).
- Nolan Traore knows the Nets are a work in progress, but he believes he and fellow rookie Egor Demin complement one another well and could become Brooklyn’s long-term backcourt, writes Brian Lewis of the New York Post. “We complete each other, and we play great [together],” Traore said. “He is a good shooter, and it is always good for me to play with good shooters.” Head coach Jordi Fernandez says he likes what he’s seen from the two and challenges them to improve their physicality. Traore started the season in and out of Brooklyn’s rotation, but he has hit his stride of late, averaging 12.0 points and 4.8 assists on 43.2% shooting from deep in his last 12 games.
- Josh Hart is an identity-setter for the Knicks, but despite being an integral part of the team’s success, he knows he’s unlikely to ever get an All-Star nod, Steve Popper writes for Newsday (subscriber link). “I think you’d always like to be an All-Star,” Hart said. “Do I think a guy that’s my style of play is really going to be an All-Star? Probably not. If I was ever fortunate to be in that position, I would love it, but I just know the play style, it’s not the glitz and the glamour to it.” The Knicks have a record of 29-14 with Hart playing this season and have gone just 6-6 without him.
Damian Lillard Wins Three-Point Contest
Damian Lillard isn’t playing this season while recovering from a torn Achilles, but his jumper was still sharp enough to win Saturday’s three-point contest at All-Star Weekend, writes Dan Woike of The Athletic. Appearing on an NBA court for the first time since he suffered the injury last April 27, the Trail Blazers guard sank 10 straight shots at one point during the final round to defeat Devin Booker and rookie Kon Knueppel.
It’s Lillard’s third victory in the past four years and it ties him with Larry Bird and Craig Hodges, the only other three-time champs in the history of the contest, which began in 1986.
“Every day I’m up early in the morning warming up and shooting the ball, off the dribble, catch-and-shoot, every style of shot you can shoot. I’m shooting them every day, hundreds of ’em,” Lillard said. “So I knew that this would not be an issue for me. I can’t say I knew that I would win ’cause you just never know. But I knew I would be able to be strong out there and have a chance. I came in confident.”
Lillard was a surprise inclusion in the field of eight contestants because of the injury and his long layoff. He jokingly told a league official that he was ready to go, and he later got the opportunity when another competitor dropped out.
“It felt like a game for me,” Lillard said. “Coming into it, I was like, I don’t know if you can compete harder at a three-point shootout, but I definitely cared more. I didn’t come in, ‘Oh, it is what it is.’ I was like, ‘No, I’m trying to win.’”
Woike notes that the favorite of the L.A. crowd was Heat guard Norman Powell, who spent three years with the Clippers before being traded last summer. Powell scored 23 points in the first round before being eliminated along with Donovan Mitchell, Jamal Murray, Tyrese Maxey and Bobby Portis.
“I just ran a little bit of time,” Powell said, per Ira Winderman of The Sun Sentinel (subscription required). “I slowed myself down a little too much, because last year I was sped up and going through the course too fast, so kind of said I’m gonna calm down, relax. and take my time with my shots. But, in the end, I ran a little bit of time.”
Second-year Heat forward Keshad Johnson won the Slam Dunk Contest, defeating Carter Bryant in the finals. Jaxson Hayes and Jase Richardson were eliminated in the first round.
The Shooting Stars competition went to the Knicks‘ contingent of Jalen Brunson, Karl-Anthony Towns and Allan Houston, along with their celebrity passer, assistant coach Rick Brunson.
Jeremy Sochan Signs With Knicks
February 13: The Knicks’ signing of Sochan is official, the team announced (via Twitter).
February 12: Fourth-year forward Jeremy Sochan plans to join the Knicks once he clears waivers, ESPN’s Shams Charania tweets.
The Knicks have an open roster spot and made some moves prior to the trade deadline to create additional flexibility below their second-apron hard cap. As ESPN’s Bobby Marks points out (Twitter link), New York went from roughly $148K below the second apron to $1.15MM last week, giving the team room to sign Sochan for the prorated veteran minimum and remain under the apron.
Since Sochan was waived well before the March 1 deadline for playoff eligibility, he’ll be able to suit up in the postseason for his new team. He’ll be a free agent again after the season.
Sochan was placed on waivers on Wednesday by mutual agreement with the Spurs. According to Charania, 10 teams were interested in signing him following the waiver procedure. He had an expiring $7.1MM salary, which makes it highly unlikely he’ll be claimed on Friday.
The No. 9 overall pick in the 2022 draft, Sochan had fallen out of San Antonio’s rotation since December and was viewed as a change-of-scenery candidate ahead of last week’s trade deadline. The club reportedly gave his representatives permission to explore a potential move leading up to February 5. The Knicks were one of the teams who were said to be interested in trading for him.
Sochan made 149 starts and averaged 27.3 minutes per game in his first three seasons with the Spurs, contributing 11.4 points, 6.1 rebounds, and 2.8 assists per contest during that time.
He could provide depth for the Knicks at a number of positions and his defensive prowess could come in handy during the playoffs. Sochan’s main weakness is his outside shooting — he has made just 28.7% of his career three-pointers.