$220,398,177. That is what the New York Knicks owe their 2026-27 roster, the most in the NBA, according to Basketball-Reference’s team payroll table as it stood on October 28, 2026. It is $19.97 million over the league’s luxury-tax line and $1.29 million under the second apron, the highest spending threshold.
The Knicks have plenty of company. We set every team’s payroll against the three spending lines the NBA published on June 30, 2026 (explained here), and the result is crowded. Thirteen rosters are over the tax line, seven are over the first apron, and none is over the second. Houston is under the tax line by $15,709.
All 30 NBA payrolls against the tax and the aprons
| Rank | Team | 2026-27 payroll | vs. tax line | Committed 2027-28 |
|---|---|---|---|---|
| 1 | New York Knicks | $220,398,177 | +$19.97M | $226.4M |
| 2 | Golden State Warriors | $219,763,627 | +$19.34M | $135.4M |
| 3 | Denver Nuggets | $219,140,512 | +$18.71M | $195.0M |
| 4 | Orlando Magic | $218,125,071 | +$17.70M | $192.9M |
| 5 | Minnesota Timberwolves | $215,327,417 | +$14.90M | $214.1M |
| 6 | Oklahoma City Thunder | $214,798,992 | +$14.37M | $261.7M |
| 7 | Phoenix Suns | $213,776,085 | +$13.35M | $198.7M |
| 8 | Cleveland Cavaliers | $208,969,955 | +$8.54M | $223.1M |
| 9 | Miami Heat | $206,935,956 | +$6.51M | $190.4M |
| 10 | Philadelphia 76ers | $206,643,098 | +$6.22M | $208.3M |
| 11 | Indiana Pacers | $203,715,395 | +$3.29M | $208.6M |
| 12 | Los Angeles Lakers | $201,332,759 | +$0.90M | $194.7M |
| 13 | Toronto Raptors | $201,188,888 | +$0.76M | $190.1M |
| 14 | Houston Rockets | $200,412,291 | −$0.02M | $200.8M |
| 15 | Boston Celtics | $198,722,406 | −$1.71M | $219.3M |
| 16 | Atlanta Hawks | $198,503,800 | −$1.92M | $139.0M |
| 17 | Dallas Mavericks | $197,866,094 | −$2.56M | $187.2M |
| 18 | New Orleans Pelicans | $196,558,353 | −$3.87M | $182.9M |
| 19 | San Antonio Spurs | $196,130,556 | −$4.30M | $201.6M |
| 20 | Detroit Pistons | $193,324,469 | −$7.10M | $188.7M |
| 21 | Portland Trail Blazers | $192,061,727 | −$8.37M | $181.6M |
| 22 | Sacramento Kings | $191,795,907 | −$8.63M | $124.4M |
| 23 | Washington Wizards | $191,462,525 | −$8.97M | $186.9M |
| 24 | Milwaukee Bucks | $191,358,866 | −$9.07M | $114.0M |
| 25 | Los Angeles Clippers | $188,948,233 | −$11.48M | $137.2M |
| 26 | Utah Jazz | $179,414,010 | −$21.01M | $192.0M |
| 27 | Charlotte Hornets | $170,575,884 | −$29.85M | $171.7M |
| 28 | Chicago Bulls | $164,314,296 | −$36.11M | $143.3M |
| 29 | Memphis Grizzlies | $161,078,369 | −$39.35M | $112.1M |
| 30 | Brooklyn Nets | $160,105,139 | −$40.32M | $119.3M |
“vs. tax line” is payroll minus $200,428,000. “Committed 2027-28” is the next salary column in the same table: money already on the books for next season.
What the payroll table shows
The tax line is crowded on both sides. Nine teams are within $5 million of the $200.428 million line, three above it and six below. The Lakers are $0.90 million over and the Raptors $0.76 million over. The Rockets are under by $15,709, less than 0.01% of their payroll.
Nobody is over the second apron. The highest payroll, the Knicks’, stops $1.29 million short of it. Seven teams sit between the first and second aprons, and an eighth, Cleveland, is $45,045 under the first apron. The NBA’s release lists these thresholds without describing the restrictions attached to them, so we will not summarize those from memory here. The pattern is still clear: the top seven payrolls all fall inside the $12.7 million window between the two aprons.
The spread is $60 million. The Knicks spend $60.3 million more on their roster than the Brooklyn Nets ($160.1 million). The league average is $197.4 million, and the 30 payrolls add up to $5.92 billion. Brooklyn, Memphis and Chicago are the only teams below the $164.961 million cap. All 30 clear the $148.465 million minimum team salary.
Oklahoma City’s real bill comes next year. The Thunder are sixth this season at $214.8 million. For 2027-28 they already have $261.7 million committed, the most in the league by $35 million. That is the year Shai Gilgeous-Alexander’s record extension starts ($61.0 million, per Basketball-Reference), alongside new deals for Jalen Williams and Chet Holmgren ($44.8 million each). The Athletic’s Fred Katz reported in September that teams were told to expect a 2027-28 tax line of about $213 million, as our cap explainer details. On that projection, the Thunder are already about $49 million over next year’s line before signing anyone else. The Knicks ($226.4 million), Cavaliers ($223.1 million) and Celtics ($219.3 million) also have more than $213 million committed for next season.
Golden State’s books clear almost in half. The Warriors are second this season at $219.8 million but have only $135.4 million committed for 2027-28, an $84.3 million drop. That is the largest one-year decline in the league, ahead of Milwaukee ($77.4 million) and Sacramento ($67.4 million). Most of it is Jimmy Butler’s $56.8 million salary, which Basketball-Reference shows ending after this season. Stephen Curry’s $62.6 million salary stays on the books for 2027-28, at $55.7 million.
Methodology
- Source. Payrolls come from the Teams table on Basketball-Reference’s contracts page, updated Wednesday, October 28, 2026. We spot-checked Orlando’s figure against the “Team Totals” row of its own payroll page, which matches. Basketball-Reference notes that salaries are updated monthly.
- Thresholds. Cap, tax level, aprons and minimum team salary come from the NBA’s June 30, 2026 press release.
- Arithmetic. Every difference, rank, total and average above is our calculation on those figures.
- Limits. This is roster salary on one date. A team’s official cap figure can differ from it, for example by money still owed to waived players, and rosters will change before the season ends. Read the tax and apron columns as where each team stands today, not as the league’s tax bill.
The bottom line
The NBA built its aprons to stop the richest teams from simply outspending everyone, and this season’s payrolls show teams responding. The top seven spenders sit between the two aprons, and none is above the second. The bigger test is next summer. Oklahoma City, the league’s model of building through the draft, will have to pay its homegrown stars at market rates, and that bill is already on its 2027-28 books.
More from Absolute Baller:
- Highest-Paid NBA Players 2026-27: Top 25 Salaries
- NBA Salary Cap 2026-27 Explained: $164.961M Cap, Two Aprons
- The 2023 NBA Draft Class Rookie Extensions, Ranked
- Nikola Jokić Turned Down $278M — He Wants $359.5M Instead
- Giannis Antetokounmpo’s $275M Heat Deal Waits Until January
- NFL Team Valuations 2026: Record $9.6B Seahawks Sale
Frequently Asked
Which NBA team has the highest payroll in 2026-27?
The New York Knicks, at $220,398,177, according to Basketball-Reference's team payroll table on October 28, 2026. Golden State ($219,763,627) and Denver ($219,140,512) are close behind. All three are above the first apron but below the $221.686 million second apron.
Which NBA teams are over the luxury tax in 2026-27?
On Basketball-Reference's roster-salary figures, 13 teams are above the $200.428 million tax line: the Knicks, Warriors, Nuggets, Magic, Timberwolves, Thunder, Suns, Cavaliers, Heat, 76ers, Pacers, Lakers and Raptors. A team's official cap figure can differ from roster salary, and rosters still change before the season ends, so this is a snapshot, not the final tax list.
Which NBA team has the lowest payroll in 2026-27?
The Brooklyn Nets, at $160,105,139. Memphis ($161.1 million) and Chicago ($164.3 million) are the only other teams below the $164.961 million salary cap. All 30 teams are above the $148.465 million minimum team salary.
What is the NBA luxury tax line for 2026-27?
$200.428 million, according to the NBA's June 30, 2026 press release. The first apron is $209.015 million and the second apron is $221.686 million. The league has told teams to expect a tax line of about $213 million for 2027-28, The Athletic's Fred Katz reported in September.