S10 (1989-1990) Luxury Tax Thread
Posted: Fri May 08, 2026 1:47 pm
A team's "minimum tax" is locked in at the trade deadline - per the rules for in-season Free Agency here: viewtopic.php?t=5222
- "Players may not be released after the Trade Deadline unless a squad has to cut a player because a pre-trade deadline trade put their roster over 15 players and they must cut down to 15 or they have 8 or more injured players and signing enough players to get them to the minimum 8 healthy players cannot otherwise be accomplished (I.e., "involuntary cuts only")." So you can't cut players after the Trade Deadline to reduce your tax bill.
- If a team's salary increases after the trade deadline (e.g., you have to sign a player to get to 8 healthy players due to injury), your "minimum tax" is based on the new salary total.
The above two points mean a team's final tax bill is based on whatever the team's highest salary total is at any time after the trade deadline has passed.
Potential Repeaters (see last year's tax thread at: viewtopic.php?t=15824)
Mavericks - 2 years
Bucks - 2 years
Pistons - 2 years
Jazz - 2 years
Bullets - 2 years
Season 10 Tax Brackets (based on cap of $11,621,832)
- "Players may not be released after the Trade Deadline unless a squad has to cut a player because a pre-trade deadline trade put their roster over 15 players and they must cut down to 15 or they have 8 or more injured players and signing enough players to get them to the minimum 8 healthy players cannot otherwise be accomplished (I.e., "involuntary cuts only")." So you can't cut players after the Trade Deadline to reduce your tax bill.
- If a team's salary increases after the trade deadline (e.g., you have to sign a player to get to 8 healthy players due to injury), your "minimum tax" is based on the new salary total.
The above two points mean a team's final tax bill is based on whatever the team's highest salary total is at any time after the trade deadline has passed.
Potential Repeaters (see last year's tax thread at: viewtopic.php?t=15824)
Mavericks - 2 years
Bucks - 2 years
Pistons - 2 years
Jazz - 2 years
Bullets - 2 years
Season 10 Tax Brackets (based on cap of $11,621,832)
| Amount over Cap | Pct | Tax | 2 Yr | 3 Yr | 4+ Yr |
| $1 - $1,162,183 | 0.1 | 0 | 0 | 0 | 0 |
| $1,162,184 - $1,394,619 | 0.12 | 10 | 15 | 23 | 31 |
| $1,394,620 - $1,743,274 | 0.15 | 13 | 19 | 29 | 39 |
| $1,743,275 - $2,091,929 | 0.18 | 16 | 23 | 35 | 47 |
| $2,091,930 - $2,440,584 | 0.21 | 19 | 27 | 41 | 55 |
| $2,440,585 - $2,789,239 | 0.24 | 23 | 32 | 48 | 64 |
| $2,789,240 - $3,137,894 | 0.27 | 27 | 37 | 55 | 73 |
| $3,137,895 - $3,486,549 | 0.3 | 31 | 42 | 62 | 82 |
| $3,486,550 - $3,835,204 | 0.33 | 36 | 48 | 70 | 92 |
| $3,835,205 - $4,183,859 | 0.36 | 41 | 54 | 78 | 102 |
| $4,183,860 - $4,532,514 | 0.39 | 46 | 60 | 86 | 112 |
| $4,532,515 - $4,881,169 | 0.42 | 51 | 66 | 94 | 122 |
| $4,881,170 - $5,229,824 | 0.45 | 57 | 73 | 103 | 133 |
| $5,229,825 - $5,578,479 | 0.48 | 63 | 80 | 112 | 144 |
| $5,578,480 - $5,927,134 | 0.51 | 69 | 87 | 121 | 155 |
| $5,927,135 - $6,159,570 | 0.53 | 76 | 95 | 131 | 167 |
| $6,159,571 - $6,392,007 | 0.55 | 83 | 103 | 141 | 179 |
| $6,392,008 - $6,624,444 | 0.57 | 90 | 111 | 151 | 191 |
| $6,624,445 - $6,856,880 | 0.59 | 97 | 119 | 161 | 203 |
| $6,856,881 - $7,089,317 | 0.61 | 104 | 127 | 171 | 215 |
| $7,089,318 - $7,321,754 | 0.63 | 112 | 136 | 182 | 228 |
| $7,321,755 - $7,554,190 | 0.65 | 120 | 145 | 193 | 241 |
| $7,554,191 - $7,786,627 | 0.67 | 128 | 154 | 204 | 254 |
| $7,786,628 - $8,019,064 | 0.69 | 136 | 163 | 215 | 267 |
| $8,019,065 - $8,251,500 | 0.71 | 144 | 172 | 226 | 280 |
| $8,251,501 - $8,483,937 | 0.73 | 153 | 182 | 238 | 294 |
| $8,483,938 - $8,716,374 | 0.75 | 162 | 192 | 250 | 308 |
| $8,716,375 - $8,948,810 | 0.77 | 171 | 202 | 262 | 322 |