S12 (1991-1992) LUXURY TAX THREAD
Posted: Mon Aug 31, 2026 11:27 am
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=16252)
Spurs ($2,350,133) - 3 year repeater
Kings ($2,462,804) - 2 year repeater
Cavaliers ($3,328,171) - 2 year repeater
Season 12 Tax Brackets (based on cap of $16,019,816)
- "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=16252)
Spurs ($2,350,133) - 3 year repeater
Kings ($2,462,804) - 2 year repeater
Cavaliers ($3,328,171) - 2 year repeater
Season 12 Tax Brackets (based on cap of $16,019,816)
| Amount over Cap | Pct | Tax | 2 Yr | 3 Yr | 4+ Yr |
| $1 - $1,601,981 | 0.1 | 0 | 0 | 0 | 0 |
| $1,601,982 - $1,922,377 | 0.12 | 10 | 15 | 23 | 31 |
| $1,922,378 - $2,402,972 | 0.15 | 13 | 19 | 29 | 39 |
| $2,402,973 - $2,883,566 | 0.18 | 16 | 23 | 35 | 47 |
| $2,883,567 - $3,364,161 | 0.21 | 19 | 27 | 41 | 55 |
| $3,364,162 - $3,844,755 | 0.24 | 23 | 32 | 48 | 64 |
| $3,844,756 - $4,325,350 | 0.27 | 27 | 37 | 55 | 73 |
| $4,325,351 - $4,805,944 | 0.3 | 31 | 42 | 62 | 82 |
| $4,805,945 - $5,286,539 | 0.33 | 36 | 48 | 70 | 92 |
| $5,286,540 - $5,767,133 | 0.36 | 41 | 54 | 78 | 102 |
| $5,767,134 - $6,247,728 | 0.39 | 46 | 60 | 86 | 112 |
| $6,247,729 - $6,728,322 | 0.42 | 51 | 66 | 94 | 122 |
| $6,728,323 - $7,208,917 | 0.45 | 57 | 73 | 103 | 133 |
| $7,208,918 - $7,689,511 | 0.48 | 63 | 80 | 112 | 144 |
| $7,689,512 - $8,170,106 | 0.51 | 69 | 87 | 121 | 155 |
| $8,170,107 - $8,490,502 | 0.53 | 76 | 95 | 131 | 167 |
| $8,490,503 - $8,810,898 | 0.55 | 83 | 103 | 141 | 179 |
| $8,810,899 - $9,131,295 | 0.57 | 90 | 111 | 151 | 191 |
| $9,131,296 - $9,451,691 | 0.59 | 97 | 119 | 161 | 203 |
| $9,451,692 - $9,772,087 | 0.61 | 104 | 127 | 171 | 215 |
| $9,772,088 - $10,092,484 | 0.63 | 112 | 136 | 182 | 228 |
| $10,092,485 - $10,412,880 | 0.65 | 120 | 145 | 193 | 241 |
| $10,412,881 - $10,733,276 | 0.67 | 128 | 154 | 204 | 254 |
| $10,733,277 - $11,053,673 | 0.69 | 136 | 163 | 215 | 267 |
| $11,053,674 - $11,374,069 | 0.71 | 144 | 172 | 226 | 280 |
| $11,374,070 - $11,694,465 | 0.73 | 153 | 182 | 238 | 294 |
| $11,694,466 - $12,014,862 | 0.75 | 162 | 192 | 250 | 308 |
| $12,014,863 - $12,335,258 | 0.77 | 171 | 202 | 262 | 322 |