Hoops Rumors Originals

2024/25 NBA Disabled Player Exceptions

A disabled player exception can be granted when an NBA team has a player go down with an injury deemed to be season-ending. The exception gives the club some additional spending flexibility to add a single-season replacement in the trade market or in free agency

We go into more detail on who qualifies for disabled player exceptions, what they’re worth, and how exactly they work in our glossary entry on the subject. But essentially, a DPE allows a team to sign a player to a one-year contract, trade for a player in the final year of his contract, or place a waiver claim on a player in the final year of his contract. The exceptions are worth either half the injured player’s salary or the amount of the non-taxpayer mid-level exception (whichever amount is less).

Because the rules related to disable player exceptions are somewhat restrictive and the exceptions themselves generally aren’t worth a lot, they often expire without being used. Still, it’s worth keeping an eye on which disabled player exceptions have been granted, just in case.

We’ll use this space to break down the teams with disabled player exceptions available for the 2024/25 league year, updating it as the season progresses if more teams are granted DPEs and/or to indicate which ones have been used.

Teams have until January 15 to apply for a disabled player exception and until March 10 to actually use them.

Here’s the list so far:


Available disabled player exceptions:

Williams suffered a major right knee injury on November 23, tearing his ACL, meniscus, and other connected ligaments, bringing his season to an early end.

Charlotte still has plenty of room to operate below the luxury tax line and has already used up most of its room exception, so the disabled player exception actually could come in handy for the team.

The Hornets could use it to accommodate a salary-dump trade, acquiring on an expiring deal worth more than the minimum salary from a team looking to get out of luxury tax territory or reduce its end-of-season luxury tax bill. For example, if the Celtics wanted to attach a future second-round pick to move off Jaden Springer‘s $4MM contract, Charlotte could be a logical trade partner.

However, the Hornets will need to open up a roster spot to use the DPE. They’re currently carrying a full 15-man squad.

Hendricks sustained a non-contact fractured right fibula and dislocated ankle in just the third game of his second NBA season on October 28 and underwent season-ending surgery in early November. The Jazz applied for and were granted a disabled player exception worth half of his $5.8MM+ salary.

The Jazz are operating far below the luxury tax line, giving them plenty of flexibility to potentially use this exception, but they also still have their full room exception, which is worth nearly $8MM and can be used to add a player via either trade or free agency.

That room exception is more likely to come in handy than the disabled player exception, but there are some trade scenarios in which the DPE would be useful. For instance, if the Bucks wanted to salary-dump MarJon Beauchamp‘s $2.73MM expiring contract to reduce their projected tax bill, the Jazz could take him into their disabled player exception, preserving their full room exception.

Improbably, both Pacers backup centers sustained season-ending Achilles injuries within the first two weeks of the season, with Wiseman tearing his left Achilles tendon in Indiana’s October 23 season opener, while Jackson tore his right Achilles tendon nine days later.

Neither exception is substantial and the Pacers have other obstacles to consider as they weigh their roster options, including a full 15-man roster and a relatively small gap between their team salary and the luxury tax line.

Those factors reduce the likelihood that even one of these DPEs will be used, let alone both.

Holmes’ rookie season came to an end before it began, as he suffered a torn Achilles tendon in his very first Summer League game in July. As a rookie selected relatively late in the first round (No. 22 overall), Holmes is earning a modest first-year salary of about $3.07MM, so Denver’s disabled player exception is even more modest.

While the Nuggets’ disabled player exception probably won’t do much for them on the trade market, it could have some value in the buyout market. By late February or early March, the prorated minimum salary for a veteran free agent will be well below $1,532,820, so Denver could use their DPE to offer a top target more than the vet’s minimum in an effort to beat out rival suitors.

For now though, the Nuggets have a full 15-man roster, so it remains to be seen whether they’ll be in position to be a player on the buyout market at all.

NBA Stars Affected By Player Participation Policy In 2024/25

As we outlined earlier this week in a Hoops Rumors glossary entry, the NBA’s player participation policy – instituted in 2023 – is designed to reduce instances of teams resting healthy players during the regular season.

The player participation policy is focused almost exclusively on players considered “stars” and includes rules prohibiting those stars from sitting out NBA Cup games or nationally televised games without an approved reason (including a legitimate injury). A team can also run afoul of the policy if it rests more than one star in the same game, repeatedly rests a star in road games instead of home games, or shuts down a star for an extended period of time.

For the purposes of the policy, the league defines a “star” as a player who has been named to an All-Star or All-NBA team at least once during the prior three seasons.

That means a player who earned an All-Star or All-NBA berth in 2022, 2023, and/or 2024 would be considered a “star” during the 2024/25 season and would be subject to the restrictions of the player participation policy.

Here’s the full list of the players who meet that criteria:

  1. Trae Young (Hawks)
  2. Jayson Tatum (Celtics)
  3. Jaylen Brown (Celtics)
  4. Jrue Holiday (Celtics) *
  5. LaMelo Ball (Hornets)
  6. Zach LaVine (Bulls)
  7. Donovan Mitchell (Cavaliers)
  8. Jarrett Allen (Cavaliers)
  9. Darius Garland (Cavaliers)
  10. Luka Doncic (Mavericks)
  11. Kyrie Irving (Mavericks)
  12. Nikola Jokic (Nuggets)
  13. Stephen Curry (Warriors) *
  14. Draymond Green (Warriors)
  15. Andrew Wiggins (Warriors)
  16. Fred VanVleet (Rockets)
  17. Tyrese Haliburton (Pacers)
  18. Pascal Siakam (Pacers)
  19. James Harden (Clippers) *
  20. Kawhi Leonard (Clippers)
  21. LeBron James (Lakers) *
  22. Anthony Davis (Lakers)
  23. Ja Morant (Grizzlies)
  24. Jaren Jackson Jr. (Grizzlies)
  25. Jimmy Butler (Heat) *
  26. Bam Adebayo (Heat)
  27. Giannis Antetokounmpo (Bucks)
  28. Damian Lillard (Bucks) **
  29. Khris Middleton (Bucks)
  30. Rudy Gobert (Timberwolves)
  31. Anthony Edwards (Timberwolves)
  32. Julius Randle (Timberwolves)
  33. Dejounte Murray (Pelicans)
  34. Zion Williamson (Pelicans)
  35. Jalen Brunson (Knicks)
  36. Karl-Anthony Towns (Knicks)
  37. Shai Gilgeous-Alexander (Thunder)
  38. Paolo Banchero (Magic)
  39. Joel Embiid (Sixers)
  40. Paul George (Sixers) **
  41. Tyrese Maxey (Sixers)
  42. Devin Booker (Suns)
  43. Kevin Durant (Suns) *
  44. DeMar DeRozan (Kings) *
  45. Domantas Sabonis (Kings)
  46. De’Aaron Fox (Kings)
  47. Chris Paul (Spurs) *
  48. Scottie Barnes (Raptors)
  49. Lauri Markkanen (Jazz)

Note: The players marked with an asterisk (*) were either 35 years old on opening night or have accumulated 34,000+ career regular minutes or 1,000 career regular season and playoff games, making them eligible for pre-approved rest nights during back-to-back sets. Players marked with two asterisks (**) are on track to surpass either the 34,000-minute or 1,000-game mark this season.

A total of 16 teams have multiple players considered “stars” for the purposes of the player participation policy in 2024/25, while just four clubs (the Nets, Pistons, Trail Blazers, and Wizards) don’t have a single player affected.

This group of players could grow following the 2025 All-Star Game. A player who isn’t one of 49 currently listed above would have his name added if he’s selected as an All-Star this season. He would be subject to player participation policy restrictions for games played after All-Star weekend.

At the time of publication, two teams have received fines worth $100K apiece as a result of player participation policy violations this season: the Sixers (Embiid) and the Hawks (Young).

Hoops Rumors Glossary: Player Participation Policy

After previously implementing a “player resting policy” in 2017 in an attempt to reduce instances of teams holding healthy players out of games – particularly nationally televised games and road contests – the NBA modified those rules ahead of the 2023/24 season, introducing a new set of guidelines known as the Player Participation Policy.

The stated aim of the policy is to promote player participation over the course of the NBA’s 82-game regular season. It specifically focuses on players considered “stars,” defined by the policy as players who have made an All-Star team or an All-NBA team in any of the three prior seasons (or during the current season, once the All-Star Game has passed).

Unless a team has an approved reason for a star player not participating in a game, that team will be considered in potential violation of the player participation policy in the following scenarios:

  1. If a team rests a star player in a game that is nationally televised or in an in-season tournament (NBA Cup) game.
  2. If a team rests more than one star in the same game.
  3. If a team repeatedly rests a star in road games instead of home games (teams must maintain a balance between one-game absences occurring on the road or at home, with the preference being for rest days to occur in home games).
  4. If a team shuts down a healthy star for an extended period of time (e.g. if a tanking team stops playing one if its star players down the stretch).
  5. If a star who is being rested is not on the bench and visible to fans.

An automatic NBA investigation is triggered in the event that a star player who is not injured misses a nationally televised or NBA Cup game or if multiple non-injured star players miss the same game. An investigation is also triggered if a player, agent, or team representative – such as the general manager or head coach – makes a statement that contradicts the player’s listing on the injury report.

The league can also open an investigation at its own discretion in other instances. For example, if a star player is continually held out of road games instead of home games or begins to play a “materially reduced role,” the NBA could look into the matter.

A team found to have violated the player participation policy is subject to a fine. The amounts of those fines are as follows:

  • First violation: $100K
  • Second violation: $250K
  • Subsequent violations: $1MM more than the previous penalty (ie. $1.25MM for the third violation, $2.25MM for the fourth violation, and so on)

If the star player has a legitimate reason for being held out of action, the team won’t be penalized for violating the player participation policy. Of course, injuries are the most common reason why players miss games, but there are other exceptions the NBA allows.

For instance, a team is permitted to hold a star player out of one game in each of its back-to-back sets due to age (for a player who is 35 or older as of opening night), career workload (for a player who has logged either 34,000+ career regular season and playoff minutes or appeared in 1,000 career regular season and playoff games), or injury history (evaluated by the league on a case-by-case basis).

If one of the two games in a back-to-back set is nationally televised or is an NBA Cup game, a player who receives league approval to sit out one end of the back-to-back must play in that one. If both games meet that criteria, or if neither game does, it doesn’t matter which one the player misses.

Additionally, if a team has two stars who have been approved to sit out one end of back-to-backs, they can’t both miss the same game — one star must appear in the first one, while the other plays in the second.

Under the player participation policy, the NBA allows a star player to be held out of a game for personal reasons, such as the birth of a child or a death in the family, or in “rare and unusual circumstances,” which must be approved by the league office. The league also affords teams some end-of-season leeway. For example, a star player could be rested for the final game of the regular season if his team has already clinched a specific playoff seed.

A team may be investigated for one possible violation of the NBA’s player participation policy and end up being fined for a different violation. That occurred when the league looked into the Sixers’ decision to sit Joel Embiid for a nationally televised game near the start of the 2024/25 season.

Although the team had insisted Embiid experienced no setbacks after suiting up for the Olympics, the NBA found the big man had a legitimate knee injury and fined Philadelphia $100K for inconsistent statements about Embiid’s health that misrepresented his condition.

The NBA advises teams to “err on the side of over-communicating” with the league office to ensure they’re complying with the player participation policy, which means contacting the league ahead of time to explain a star player’s potential absence instead of waiting until after the NBA launches an investigation.

The list of stars affected by the player participation policy during the 2024/25 season can be found right here.


Note: This is a Hoops Rumors Glossary entry. Our glossary posts will explain specific rules relating to trades, free agency, or other aspects of the NBA’s Collective Bargaining Agreement. Information from ESPN’s Bobby Marks was used to confirm details in this post.

Community Shootaround: 2024/25 NBA Rookie Class

Leading up to the 2024 NBA draft, we heard over and over again that the class didn’t feature the type of star-level talent at the top that we’d seen in recent years, when No. 1 overall picks like Victor Wembanyama and Paolo Banchero went on to earn Rookie of the Year awards. The common refrain was that some of 2024’s top prospects had the ability to eventually become impact players, but none were likely to be immediate difference-makers.

[RELATED: 2024 NBA Draft Results]

So far, that has certainly been the case for the players drafted with the top few picks in June.

Hawks forward Zaccharie Risacher, the No. 1 overall pick, is shooting just 38.6% from the field and 25.0% on three-pointers. Wizards center Alex Sarr is among the NBA’s leaders in blocked shots (2.1 per game), but the No. 2 overall pick has been ineffective on offense, with a 35.1% field goal percentage, including 20.3% from beyond the arc. No. 3 pick Reed Sheppard has found playing time hard to come by with the Rockets and has averaged a modest 3.7 points in 11.9 minutes per game.

Still, while the top 2024 picks aren’t exactly off to red-hot starts, there are a handful of rookies who have exceeded expectations this fall. A pair of non-lottery selections lead the way — Jared McCain of the Sixers and Dalton Knecht of the Lakers, who were drafted 16th and 17th respectively, are already making teams regret passing on them.

McCain has been one of the few bright spots for a 2-11 Sixers team, averaging 25.2 points per game on .482/.441/1.000 shooting in six appearances since becoming a regular rotation player. Knecht had a monster night on Tuesday to lead the Lakers over the Jazz, racking up 37 points and matching an NBA rookie record with nine three-pointers. He has now averaged 24.3 PPG on .673/.677/.857 shooting in his past four outings.

After Tuesday’s game, LeBron James was asked about Knecht and admitted that the Lakers drafting him at No. 17 was less about the scouting department finding a diamond in the rough and more about L.A. lucking out, as Dave McMenamin of ESPN relays.

“The other 16 teams f—ed it up,” James said. “Did anybody watch him? S–t. … You don’t ‘find’ an SEC player of the year.”

Besides McCain and Knecht, there are a few other rookies who have stood out in the early going. The Grizzlies have two of them, with lottery pick Zach Edey averaging 11.1 points and 6.9 rebounds per game as the team’s primary center and second-rounder Jaylen Wells chipping in 11.5 PPG with a .368 3PT% as a rotation mainstay.

Wizards guard Carlton Carrington (10.4 PPG, 5.0 APG, .389 3PT%), Jazz big man Kyle Filipowski (7.5 PPG, 4.4 RPG, 2.2 APG), and Suns defensive ace Ryan Dunn are among the other rookies who have made positive first impressions.

We want to know what you think. Have the results through the season’s first four weeks made your change your Rookie of the Year prediction? Are you concerned about any of the top picks in this year’s class or do you think it’s just a matter of time until they start making strides (and shots)? Do you expect McCain and Knecht to continue playing at – or even anywhere near – their current levels? Which player looks to you like the steal of the 2024 draft?

Head to the comment section below to weigh in with your thoughts on this year’s NBA rookie class!

Cash Sent, Received In NBA Trades For 2024/25

During each NBA league year, teams face limits on the amount of cash they can send out and receive in trades. Once they reach those limits, they’re no longer permitted to include cash in a deal until the following league year.

For the 2024/25 NBA season, the limit is $7,240,000. If a team is including cash in a deal, the minimum amount required is $110,000.

The limits on sending and receiving cash are separate and aren’t dependent on one another, so if a team sends out $7,240,000 in one trade, then receives $7,240,000 in another, they aren’t back to square one — they’ve reached both limits for the season and can’t make another deal that includes cash.

Adding cash to a deal can serve multiple purposes. It can be a sweetener to encourage a team to make a deal in the first place – like when a club acquires a second-round pick in exchange for cash, or sends out an unwanted contract along with cash – or it can be a necessity to meet CBA requirements.

For instance, when the Hornets agreed to acquire Devonte’ Graham and a second-round pick from the Spurs over the summer, San Antonio essentially just wanted to clear some salary and Charlotte just wanted that draft pick. But the Spurs had to receive something in the deal, so the Hornets sent $110K, the minimum amount that can change hands in any trade involving cash.

Teams operating above the second tax apron are prohibited from sending out cash in a trade. For the time being, that restriction applies to four teams: the Suns, Celtics, Timberwolves, and Bucks. Those teams could only send out cash if they dip below the second apron.

We’ll use the space below to track each team’s cash sent and received in trades for the 2024/25 season, updating the info as necessary leading up to the 2025 trade deadline and for the first part of the 2025 offseason next June. These totals will reset once the ’25/26 league year begins on July 1.

Note: Data from Eric Pincus of Sports Business Classroom was used to confirm incoming and outgoing amounts for the Bulls, Clippers, Hornets, Jazz, Kings, Nuggets, Raptors, Spurs, Timberwolves, Trail Blazers, and Warriors.


Atlanta Hawks

  • Cash available to send: $7,240,000
  • Cash available to receive: $7,240,000

Boston Celtics

  • Cash available to send: $7,240,000
  • Cash available to receive: $7,240,000

Note: The Celtics are ineligible to send out cash as long as they’re operating over the second apron.

Brooklyn Nets

  • Cash available to send: $7,240,000
  • Cash available to receive: $7,240,000

Charlotte Hornets

  • Cash available to send: $7,020,000
  • Cash available to receive: $0
    • Received $7,240,000 from Knicks.

Chicago Bulls

  • Cash available to send: $7,240,000
  • Cash available to receive: $5,240,000
    • Received $2,000,000 from Kings.

Cleveland Cavaliers

  • Cash available to send: $7,240,000
  • Cash available to receive: $7,240,000

Dallas Mavericks

  • Cash available to send: $7,240,000
  • Cash available to receive: $7,240,000

Denver Nuggets

  • Cash available to send: $7,240,000
  • Cash available to receive: $7,130,000

Detroit Pistons

  • Cash available to send: $7,240,000
  • Cash available to receive: $7,240,000

Golden State Warriors

  • Cash available to send: $3,640,000
  • Cash available to receive: $7,240,000

Houston Rockets

  • Cash available to send: $7,240,000
  • Cash available to receive: $7,240,000

Indiana Pacers

  • Cash available to send: $6,240,000
    • Sent $1,000,000 to Spurs.
  • Cash available to receive: $7,240,000

Los Angeles Clippers

  • Cash available to send: $2,912,475
    • Sent $4,327,525 to Jazz.
  • Cash available to receive: $7,240,000

Los Angeles Lakers

  • Cash available to send: $7,240,000
  • Cash available to receive: $7,240,000

Memphis Grizzlies

  • Cash available to send: $7,240,000
  • Cash available to receive: $7,240,000

Miami Heat

  • Cash available to send: $7,240,000
  • Cash available to receive: $7,240,000

Milwaukee Bucks

  • Cash available to send: $7,240,000
  • Cash available to receive: $7,240,000

Note: The Bucks are ineligible to send out cash as long as they’re operating over the second apron.

Minnesota Timberwolves

  • Cash available to send: $7,240,000
  • Cash available to receive: $4,740,000

Note: The Timberwolves are ineligible to send out cash as long as they’re operating over the second apron.

New Orleans Pelicans

  • Cash available to send: $7,240,000
  • Cash available to receive: $7,240,000

New York Knicks

  • Cash available to send: $0
  • Cash available to receive: $7,240,000

Oklahoma City Thunder

  • Cash available to send: $7,240,000
  • Cash available to receive: $7,240,000

Orlando Magic

  • Cash available to send: $7,240,000
  • Cash available to receive: $7,240,000

Philadelphia 76ers

  • Cash available to send: $7,240,000
  • Cash available to receive: $7,240,000

Phoenix Suns

  • Cash available to send: $7,240,000
  • Cash available to receive: $7,240,000

Note: The Suns are ineligible to send out cash as long as they’re operating over the second apron.

Portland Trail Blazers

  • Cash available to send: $7,240,000
  • Cash available to receive: $4,740,000

Sacramento Kings

  • Cash available to send: $3,240,000
    • Sent $2,000,000 to Bulls.
    • Sent $2,000,000 to Spurs.
  • Cash available to receive: $7,240,000

San Antonio Spurs

  • Cash available to send: $7,240,000
  • Cash available to receive: $4,130,000
    • Received $1,000,000 from Pacers.
    • Received $110,000 from Hornets.
    • Received $2,000,000 from Kings.

Toronto Raptors

  • Cash available to send: $5,840,000
  • Cash available to receive: $7,240,000

Utah Jazz

  • Cash available to send: $7,240,000
  • Cash available to receive: $2,912,475

Washington Wizards

  • Cash available to send: $7,240,000
  • Cash available to receive: $7,240,000

Community Shootaround: Sixers’, Bucks’ Slow Starts

When the Sixers and Bucks squared off in a nationally televised opener, it was billed as a battle of Eastern Conference heavyweights.

Milwaukee won the game by 15 points with Joel Embiid and Paul George sitting out the contest.

Since that point, both teams have floundered. The Bucks head into the week with a 4-9 record and their other three wins came against Toronto and Utah – the teams that occupy the bottom of their respective conference standings – and Detroit. The Bucks needed a 59-point outburst from Giannis Antetokounmpo and overtime to defeat the Pistons, who would have won in regulation if rookie Ron Holland hadn’t missed two free throws in the final second.

The Sixers, the biggest spenders on the free agent market, have been even worse. They’re 2-10 with both wins coming in overtime.

To be fair, injuries have played a major role. Khris Middleton has yet to make his season debut for the Bucks as he rehabs an ankle injury. Damian Lillard hasn’t played since last Sunday due to a concussion.

The Sixers haven’t seen what their Big Three can do. Embiid has only appeared in two games and George has missed half of their contests. Tyrese Maxey hasn’t played since Nov. 6 due to a hamstring injury.

Despite all that, it’s still eye-opening to see those two franchises near the bottom of the standings a month into the season. There has been speculation that Antetokounmpo may eventually ask for a change of scenery. Until the Bucks start beating better teams, no one can take them seriously.

Philadelphia will undoubtedly get better when Maxey returns but Embiid’s knee issues remain an ongoing concern. The Sixers currently rank last in the NBA in scoring, rebounding and field-goal percentage.

That brings up to today’s topic: Do you think the Bucks and Sixers will turn things around or will their struggles continue? Which one is more likely to become a contender this season? Do you feel they need to make some moves to change their fortunes or do they just need to have better luck injury-wise?

Please take to the comments section to weigh on this topic. We look forward to your input.

Players Eligible For In-Season Veteran Extensions In 2024/25

As we explain in our glossary entry on veteran contract extensions, rookie scale extensions have historically been the most common form of contract extension in the NBA. However, recent Collective Bargaining Agreements have loosened the rules on eligibility for veteran extensions and made them more financially advantageous, especially for players who don’t expect mega-deals.

As a result, we’ve seen a substantial bump in veteran contract extensions in recent seasons. During the 2021/22 league year, 21 players signed them, and that total jumped to 23 players in 2022/23. While there were only 17 veteran extensions in ’23/24, that total was eclipsed early in the 2024/25 league year and that list could continue to grow ahead of June 30, 2025.

[RELATED: 2024/25 NBA Contract Extension Tracker]

Certain extension-eligible players may prefer to wait until they reach free agency to sign a new contract, since their maximum extension would be far less than the maximum contract they’d be eligible to earn on the open market.

The maximum starting salary a player can receive in a veteran extension is up to 140% of his current salary. A player on a more modest contract can receive a maximum starting salary worth up to 140% of the NBA’s estimated average salary. In 2024/25, 140% of the estimated average salary would work out to a $18,102,000 salary in the first year of a contract extension. A player who signs an extension that fits that bill could get up to four years and approximately $81MM.

Wendell Carter Jr., Andrew Nembhard, and Ivica Zubac have all signed extensions meeting that criteria in 2024/25, albeit for three years each instead of four. Thunder guard Alex Caruso is the next noteworthy player who will become eligible for an extension that begins at $18,102,000.

Now that the regular season is underway, the group of veterans eligible for contract extensions has shrunk, since players with more than one year left on their contracts aren’t permitted to sign an in-season extension. But there are still a number of veterans in the final year of their respective contracts who remain eligible for extensions right up until the last day of the current league year (June 30).

Listed below are the players who meet the criteria for a veteran extension. Players who were recently traded can be extended, but they have to wait for six months after the trade to sign a contract longer than four total years (including the current season) with a first-year bump of more than 20% or a subsequent annual raise exceeding 5%. If a player below is noted as having “limited” eligibility until a certain date, that’s why.

Once a player regains his full extension eligibility, he becomes eligible to sign an extension of up to five total years (including the current season) with a 40% first-year raise (or 40% of the estimated average salary).

Additionally, extension-eligible players with a player or team option for 2025/26 would have to eliminate that option year as part of an extension agreement in order to meet the necessary criteria.

Here’s the full list of veterans eligible for contract extensions during the 2024/25 season:


Atlanta Hawks

Boston Celtics

Brooklyn Nets

Charlotte Hornets

  • None

Chicago Bulls

Cleveland Cavaliers

Dallas Mavericks

  • None

Denver Nuggets

  • None

Detroit Pistons

Golden State Warriors

Houston Rockets

Indiana Pacers

  • None

Los Angeles Clippers

Los Angeles Lakers

  • None

Memphis Grizzlies

  • None

Miami Heat

Milwaukee Bucks

Minnesota Timberwolves

  • Josh Minott
    • 2025/26 team option must be declined.
  • Julius Randle
    • Limited eligibility until April 4.
    • 2025/26 player option must be declined.

New Orleans Pelicans

New York Knicks

Oklahoma City Thunder

Orlando Magic

Philadelphia 76ers

  • None

Phoenix Suns

  • None

Portland Trail Blazers

Sacramento Kings

  • None

San Antonio Spurs

  • None

Toronto Raptors

Utah Jazz

Washington Wizards

NBA Repeater Taxpayer Tracker

As we outlined in our glossary entry on luxury tax penalties, an NBA team is subject to more punitive “repeater” tax rates if it finishes a season in luxury tax territory after having also done so in three of the previous four seasons.

If a team is a taxpayer after having stayed out of tax territory for at least two of the previous four seasons, it pays the “standard” tax rates. In 2024/25, those standard tax rates start at $1.50 per dollar in the first tax bracket and increase as a team moves deeper into the tax. By comparison, the repeater rates begin at $2.50 per dollar and are always one dollar higher than the standard rates.

In practical terms, this means that when the Warriors finished over $40MM above the luxury tax line in 2023/24 and were subject to the repeater rate, their tax bill was worth an estimated $177MM. If they had been paying the standard tax rates, that bill would have come in a little under $137MM, saving them $40MM+.

The gap between the standard and repeater rates will further increase beginning in 2025/26, when the NBA tweaks its rates to implement more punitive penalties for repeater taxpayers and teams that operate deep in tax territory. If those new rates had been in place for the 2023/24 Warriors, their tax bill would have exceeded $260MM.

With all that in mind, it’s worth keeping tabs on which teams are subject to the repeater penalties in each NBA season.

In the space below, we’ll monitor which NBA teams have been taxpayers in each of the previous four seasons, updating the list each offseason to ensure the four most recent seasons are accounted for. If a team shows up three of these four lists, they’ll be subject to the repeater tax rate in the current season, as noted at the bottom of the article.

This list can be found anytime under the “Hoops Rumors Features” menu on the right sidebar on our desktop site, or on the “Features” page in our mobile menu.


Here are the taxpaying teams for the past four seasons:

Note: Teams marked with an asterisk (*) paid the repeater tax rate for that season.

2023/24:

  • Boston Celtics
  • Denver Nuggets
  • Golden State Warriors *
  • Los Angeles Clippers *
  • Los Angeles Lakers *
  • Miami Heat
  • Milwaukee Bucks *
  • Phoenix Suns

2022/23:

  • Boston Celtics
  • Brooklyn Nets
  • Dallas Mavericks
  • Denver Nuggets
  • Golden State Warriors *
  • Los Angeles Clippers
  • Los Angeles Lakers
  • Milwaukee Bucks
  • Phoenix Suns

2021/22:

  • Brooklyn Nets
  • Golden State Warriors
  • Los Angeles Clippers
  • Los Angeles Lakers
  • Milwaukee Bucks
  • Philadelphia 76ers
  • Utah Jazz

2020/21:

  • Brooklyn Nets
  • Golden State Warriors
  • Los Angeles Clippers
  • Los Angeles Lakers
  • Milwaukee Bucks
  • Philadelphia 76ers
  • Utah Jazz

Based on the lists above, the following teams will be subject to the repeater rate in 2024/25 if they finish the season in the tax:

  • Brooklyn Nets
  • Golden State Warriors
  • Los Angeles Clippers
  • Los Angeles Lakers
  • Milwaukee Bucks

Of those five teams, only the Nets are operating below the tax line at the time of publication. It’s possible that could change later in the season as a result of in-season trades — the Warriors and Clippers are currently better positioned than the Lakers or Bucks to duck the tax.

The Nets were a taxpayer in 2021, 2022, and 2023, but because they stayed out of tax territory in 2024, they can reset their repeater clock and avoid paying the more punitive rates until at least 2029 if they avoid the tax this season. It’s a safe bet they’ll do so.

Having been in tax territory in both 2023 and 2024, the Celtics, Nuggets, and Suns are the teams currently projected to become new repeater taxpayers during the 2025/26 season if they finish the ’24/25 season in the tax, which is highly likely.

Hoops Rumors Glossary: Luxury Tax Penalties

NBA teams can become hard-capped during a given league year if they use specific cap exceptions or make certain transactions, but the league doesn’t have a hard cap in place for all its teams.

However, in addition to its soft cap, the league does have a luxury tax threshold, which serves to discourage excessive spending. When a team’s total salary is over that line at season’s end, the NBA charges a tax for every surplus dollar the club spends.

The luxury tax line is set each season at 121.5% of the salary cap threshold, rounded to the nearest thousand. In 2024/25, the league’s salary cap is set at $140,588,000, so the luxury tax threshold is $170,814,000. That means any team whose total ’24/25 salary exceeds $170,814,000 on the last day of the regular season is subject to a tax bill.

The NBA’s luxury tax system is set up so that the penalties become more punitive the further teams go beyond the tax line. Teams who are in the first tax bracket will pay a significantly less significant tax rate per dollar than teams operating in the third or fourth bracket (or beyond).

In 2023/24, the amount of each tax bracket was $5MM, which meant a team faced an increased tax rate once its total salary surpassed $5MM over the tax, $10MM over the tax, $15MM over the tax, and so on.

In 2024/25 and in subsequent seasons, the size of those tax brackets will increase at the same rate as the salary cap. For example, since the cap rose by about 3.36% from ’23/24 to ’24/25, the size of each tax bracket increased by 3.36% too, from $5MM to $5,168,000.

Here’s what the luxury penalties will look like in 2024/25:

Tax bracket
Amount above tax line
Tax rate (per $)
Maximum penalty
1 $1 – $5,168,000 $1.50 $7,752,000
2 $5,168,001 – $10,336,000 $1.75 $9,044,000
3 $10,336,001 – $15,504,000 $2.50 $12,920,000
4 $15,504,001 – $20,672,000 $3.25 $16,796,000

For each additional $5,168,000 above the tax line beyond $25,840,000 a team operates, its tax rates increase by $0.50 per dollar of team salary. So, the penalty is $3.75 per dollar between $20,672,001 and $25,840,000, $4.25 per dollar between $25,840,001 and $31,008,000, and so on.

Here’s a practical example of how the tax penalties work. The Nuggets currently have a team salary of $182,574,315, which is above this season’s tax line by $11,760,315, putting them in the third tax bracket. Denver’s total salary will likely move up or down before the season is over, but the team’s current projected tax bill is $20,356,788. That’s based on a penalty of $7,752,000 from the first tax bracket, $9,044,000 from the second, and $3,560,788 from the third (a penalty of $2.50 per dollar on $1,424,315).

The rates listed above apply to most taxpayers, including 10 of the 14 teams currently in the tax for 2024/25: the Nuggets, Suns, Timberwolves, Celtics, Knicks, Heat, Sixers, Mavericks, Pelicans, and Cavaliers. However, a team can become subject to a more punitive “repeater” penalty if it paid the tax in at least three of the previous four seasons.

This scenario currently applies to four teams — the Warriors, Clippers, Bucks, and Lakers paid the tax at least three times from 2021 to 2024, which means they’ll be repeat offenders this season.

Here are the penalties that apply to repeat taxpayers in 2024/25:

Tax bracket
Amount above tax line
Tax rate (per $)
Maximum penalty
1 $1 – $5,168,000 $2.50 $12,920,000
2 $5,168,001 – $10,336,000 $2.75 $14,212,000
3 $10,336,001 – $15,504,000 $3.50 $18,088,000
4 $15,504,001 – $20,672,000 $4.25 $21,964,000

As is the case with the standard penalties, the tax rate continues to increase by $0.50 per tax bracket, so a repeater taxpayer in the fifth bracket would face a tax rate of $4.75 per dollar; that would increase to $5.25 per dollar in the sixth tax bracket, and so on.

The Clippers are currently carrying $173,279,116 in total salary, surpassing the tax line by $2,465,116. Because they’re charged $2.50 per dollar as a repeater taxpayer, their projected tax bill is $6,162,790 instead of the standard rate of $3,697,674.

The further into tax territory a team goes, the greater the difference between the repeater rate and the standard rate becomes. For instance, the Bucks’ projected tax bill at the moment is $74,837,699. If they weren’t subject to repeater penalties, it would be just $52,554,394.

The 2024/25 season is the last one in which the rates outlined above will apply. Beginning in 2025/26, the NBA is adjusting the tax rates to make them even more punitive for repeater taxpayers and heavy spenders. Conversely, the penalties for standard taxpayers who finish the season in one of the first two tax brackets will be lowered.

Here are the changes coming next season:

Tax bracket
Standard tax rate (per $)
Repeater tax rate (per $)
1 $1.00 $3.00
2 $1.25 $3.25
3 $3.50 $5.50
4 $4.75 $6.75

These rates will continue to increase by $0.50 per tax bracket beyond the fourth bracket.

The goal of these tweaks is to discourage teams from soaring way beyond the luxury tax line without making the tax line itself a major deterrent.


Since luxury tax penalties are calculated by determining a team’s total cap hits at the end of its season, a team that starts the year above the tax line could get under it before the end of the season by completing trades or buyouts. The Pelicans did just that in 2023/24, moving out of tax territory by salary-dumping Kira Lewis‘ expiring contract in January.

New Orleans is one of just two NBA teams that has never been a taxpayer (Charlotte is the other) and is operating only narrowly above the tax line this season, so it wouldn’t be a surprise to see the team make another mid-season deal to duck the tax.

It’s also worth noting that team salary for tax purposes is calculated slightly differently than it is for cap purposes. Here are a few of the adjustments made at season’s end before a team’s tax bill is calculated:

  • Cap holds and exceptions are ignored.
  • “Likely” bonuses that weren’t earned are removed from team salary; “unlikely” bonuses that were earned are added to team salary.
    • Note: Bonuses based on playoff-related criteria can be removed or added to team salary after the regular season ends. In that scenario, a team’s tax bill is based on its salary at the end of the team’s season (ie. its playoff run), not the end of the regular season.
  • If a player with a trade bonus is acquired after the final regular season game, that trade bonus is added to team salary.
  • If a rookie or second-year player signed a minimum-salary free agent contract, the applicable minimum-salary cap charge for a two-year veteran is used in place of that player’s cap charge.
    • Note: This “tax variance” rule only applies to free agents, not drafted players.

So let’s say that five teams finish the season owing a total of $75MM in taxes. Where does that money go? Currently, the NBA splits it 50/50 — half of it is used for “league purposes,” while the other half is distributed to non-taxpaying teams in equal shares. In our hypothetical scenario, the 25 non-taxpaying teams would receive $2MM apiece.

As cap expert Larry Coon explains in his CBA FAQ, “league purposes” essentially covers any purpose the NBA deems appropriate, including giving the money back to teams. In recent years, the NBA has used that money as a funding source for its revenue sharing program.

Coon also notes that the CBA technically allows up to 50% of tax money to be distributed to non-taxpaying teams, but there’s no obligation for that to happen — in other words, the NBA could decide to use 100% of the tax money for “league purposes.”


Note: This is a Hoops Rumors Glossary entry. Our glossary posts will explain specific rules relating to trades, free agency, or other aspects of the NBA’s Collective Bargaining Agreement. Larry Coon’s Salary Cap FAQ was used in the creation of this post.

Earlier versions of this post were published in previous years.