NBA Luxury Tax

A look at the CBAs and history of the luxury tax for each year of the NBA.

Collective Bargining Agreements

2023/24-2029/30 CBA, opt-out following 2028/29 season available

Tax History

Year Tax Threshold Tax $ +/- Tax % +/- League Year Free Agency Start Date Trade Deadline End Date
2024 $170,814,000 $5,520,000 3.34% 06/30/24 07/01/24 10/22/24 02/08/25 04/13/25
2023 $165,294,000 $15,027,000 10.00% 06/30/23 07/01/23 10/24/23 02/08/24 04/14/24
2022 $150,267,000 $13,661,000 10.00% 06/30/22 07/01/22 10/17/22 02/09/23 04/10/23
2021 $136,606,000 $3,979,000 3.00% 08/01/21 08/01/21 10/19/21 02/10/22 04/10/22
2020 $132,627,000 $0 0.00% 11/20/20 11/20/20 12/22/20 02/06/21 05/16/21
2019 $132,627,000 $8,894,000 7.19% 06/30/19 06/30/19 10/22/19 02/06/20 04/15/20
2018 $123,733,000 $4,467,000 3.75% 07/01/17 07/06/18 10/16/18 02/07/19 04/10/19
2017 $119,266,000 $5,979,000 5.28% 07/01/17 07/06/17 10/17/17 02/08/18 04/11/18
2016 $113,287,000 $28,547,000 33.69% 07/01/16 07/07/16 10/25/16 02/23/17 04/12/17
2015 $84,740,000 $7,911,000 10.30% 07/01/15 07/09/15 10/27/15 02/18/16 04/13/16
2014 $76,829,000 $5,081,000 7.08% 07/01/14 07/10/14 10/28/14 02/19/15 04/15/15
2013 $71,748,000 $1,441,000 2.05% 07/01/13 07/10/13 10/29/13 02/20/14 04/16/14
2012 $70,307,000 $0 0.00% 07/01/12 07/01/12 10/30/12 02/21/13 04/17/13
2011 $70,307,000 $0 0.00% 12/08/11 12/08/11 12/25/11 03/15/12 04/26/12
2010 $70,307,000 $387,000 0.55%
2009 $69,920,000 $-1,230,000 -1.73%
2008 $71,150,000 $3,285,000 4.84%
2007 $67,865,000 $2,445,000 3.74%
2006 $65,420,000 $3,720,000 6.03%
2005 $61,700,000 $61,700,000
2004 $0 $-54,556,722 -100.00%
2003 $54,556,722 $1,676,722 3.17%
2002 $52,880,000

Tax Payments

Team Total 2002 $52.9M 2003 $54.6M 2004 $0.0M 2005 $61.7M 2006 $65.4M 2007 $67.9M 2008 $71.2M 2009 $69.9M 2010 $70.3M 2011 $70.3M 2012 $70.3M 2013 $71.7M 2014 $76.8M 2015 $84.7M 2016 $113.3M 2017 $119.3M 2018 $123.7M 2019 $132.6M 2020 $132.6M 2021 $136.6M 2022 $150.3M 2023 $165.3M 2024 $170.8M
GSW $678.43M - - - - - - - - - - - - $14.82M $32.26M $51.49M - $68.94M $170.33M $163.71M $176.88M -
LAC $400.61M - - - - - - - - - - - $1.33M $4.80M $19.88M $3.63M - - - $5.15M $83.11M $140.30M $142.41M -
BKN $312.15M $5.73M $9.39M - - - - - - - - $12.88M $90.57M $19.78M - - - - - $61.59M $97.71M $14.50M - -
NYK $248.54M $24.37M $39.87M - $37.25M $45.14M $19.72M $23.74M $5.20M - - $9.96M $36.35M $6.95M - - - - - - - - - -
LAL $212.78M $9.75M $6.44M - - - $5.13M $7.19M $21.43M $19.92M $12.56M $29.26M $8.96M - - - - - $4.04M $45.12M $35.94M $7.05M -
DAL $207.23M $18.50M $25.03M - $17.33M $7.20M $19.61M $23.61M $17.58M $18.92M $2.74M - - - - - - - - - - $56.70M - -
MIL $193.40M $4.73M - - - - - - - - - - - - - - - - - $0.79M $52.04M $83.87M $51.96M -
CLE $179.62M - - - - - $14.01M $13.71M $15.41M - - - - $6.96M $54.01M $24.77M $50.75M - - - - - - -
BOS $161.15M - $1.59M - - - $8.22M $8.29M $14.93M $5.69M $7.37M $1.18M - - - - - $3.36M - - - $69.14M $41.38M -
PHX $136.54M $1.89M - - - - $3.87M $4.92M $4.96M - - - - - - - - - - - - $52.75M $68.16M -
POR $109.15M $51.97M $28.85M - - - - $5.90M - $2.34M - - - - - - - $15.01M $5.08M - - - - -
OKC $106.44M - - - - - - - - - - - - $2.79M $14.54M - $25.39M $61.62M $2.10M - - - - -
MIA $68.16M $5.18M - - - $8.32M - $3.04M - $6.13M $13.35M $14.43M - - - - - $2.46M - - - $15.25M -
DEN $58.70M - - - - $2.02M $13.57M - $5.56M - - - - - - - - - - - - $17.30M $20.24M -
PHI $47.31M $12.76M $5.10M - - - - - - - - - - - - - - - - $15.58M $13.88M - - -
ORL $38.95M - - - $7.76M - - - $11.05M $20.15M - - - - - - - - - - - - - -
TOR $31.96M $2.68M $4.09M - - - - - - - - - - - - - - $25.19M - - - - - -
UTA $30.85M - - - - - - - $3.11M $5.00M - - - - - - - - - $3.92M $18.83M - - -
SAC $30.52M $17.38M $13.14M - - - - - - - - - - - - - - - - - - - - -
MIN $25.16M $6.03M $17.63M - - $1.00M - - - - - - - - - - - - $0.50M - - - - -
SAS $17.51M $0.19M - $0.89M $0.20M - - $8.81M - $2.51M - - $4.92M - - - - - - - - -
MEM $11.30M $7.55M - - $3.74M - - - - - - - - - - - - - - - - - - -
IND $8.89M $0.89M $3.32M - $4.67M - - - - - - - - - - - - - - - - - - -
CHI $8.13M - - - - - - - - - - $3.93M - - $4.20M - - - - - - - - -
WAS $6.99M - - - - - - - - - - - - - - - $6.99M - - - - - - -
HOU $5.63M - - - - - - - - $0.76M - - - - $4.88M - - - - - - - - -
ATL $4.38M $3.72M - - - - - - - - $0.67M - - - - - - - - - - - - -
DET $0.76M - $0.76M - - - - - - - - - - - - - - - - - - - -
CHA - - - - - - - - - - - - - - - - - - - - - - - -
NOP - - - - - - - - - - - - - - - - - - - - - - - -

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