Projected NBA Taxpayers For 2025/26
While seven NBA teams are still operating in luxury tax territory following the All-Star break, that total has been cut in half since the start of the month.
Prior to an eventful trade deadline week, a total of 14 teams projected to be taxpayers, per Bobby Marks of ESPN (Twitter link) observes, with the 16 non-taxpayers on track to receive about $13.8MM apiece in tax distribution money at that point.
However, the Celtics, Nuggets, Suns, Mavericks, Sixers, Magic, and Raptors all ducked below the tax line with their pre-deadline transactions, while a few other teams remained in the tax but took steps to significantly reduce their end-of-season bills.
Cleveland, for instance, had been projected to pay nearly $164MM in tax penalties, according to Marks. The Cavaliers will likely still have the NBA’s highest tax bill, but their deadline deals reduced their projected payment by more than $95MM, according to Eric Pincus of Sports Business Classroom.
Here are the current projected tax penalties, per Pincus’ data:
- Cleveland Cavaliers: $68.67MM
- Golden State Warriors: $65.67MM *
- New York Knicks: $44.44MM
- Los Angeles Lakers: $22.65MM *
- Houston Rockets: $7.07MM
- Los Angeles Clippers: $6.67MM *
- Minnesota Timberwolves: $5.48MM
Total: $220.65MM
Note: Teams marked with an asterisk are paying repeater tax rates.
These numbers may fluctuate a little before the end of the season. For instance, the Clippers recently increased their projected bill when they promoted Jordan Miller to their standard roster, while the Knicks did the same when they signed Jeremy Sochan. The Warriors, Rockets, and Timberwolves all have open roster spots that they could fill before the end of the season, which would increase their respective tax bills. Various contract incentives that go earned or unearned could also impact the end-of-season tax totals.
Based on the current figures from Pincus, each non-taxpayer is projected to receive a payout of about $4.8MM. That figure is determined by cutting the total league-wide tax penalties in half, then dividing them evenly among the non-taxpaying teams (in this case, 23 clubs).
While it’s no real surprise that that figure is far below the $13.8MM projection from a few weeks ago, it’s worth noting that it’s significantly less than what non-taxpayers received last year. In 2024/25, 10 taxpayers paid a total of $461.21MM in penalties and the 20 non-taxpayers received $11.53MM apiece, according to Pincus.
Assuming these are the seven teams that finish the season in tax territory, the Warriors, Lakers, and Clippers would all be subject to repeater penalties in 2026/27 if they’re taxpayers again next season. Additionally, the Bucks, Celtics, Suns, and Nuggets would pay repeater rates if they’re in the tax in ’26/27, since all four clubs were in the tax for three straight years from 2023-25. They’ll each need to spend one more season as a non-taxpayer in order to reset the repeater clock.
Atlantic Notes: Embiid, Walker, Shamet, Knicks, Raptors
After missing the Sixers‘ last two games prior to the All-Star break due to right knee soreness, center Joel Embiid will remain inactive vs. Atlanta on Thursday, tweets Tim Bontemps of ESPN. While “right knee injury management” is still one of the designations for Embiid on Philadelphia’s injury report, he also experienced some right shin soreness during the All-Star break, according to the team.
Embiid will be reevaluated ahead of the Sixers’ back-to-back set in New Orleans and Minnesota on Saturday and Sunday, so it’s possible he won’t be facing an extended absence. Still, the fact that the big man is out again following a promising stretch in which he appeared in 18 of Philadelphia’s 22 games is a reminder that his health remains a question mark hanging over the club as the second half tips off, writes Tony Jones of The Athletic.
For what it’s worth, head coach Nick Nurse didn’t sound overly concerned when he discussed Embiid’s health after the former MVP took part in Wednesday’s practice.
“He was out there and he looked pretty good,” Nurse said before the 76ers ruled Embiid out for Thursday’s game. “He’s got a meeting shortly with the doctors, and I think we’ll know a little bit more about where he is. But, he was out there a little bit today, and he looked pretty good.”
Here’s more from around the Atlantic:
- Jabari Walker‘s new two-year, minimum-salary contract with the Sixers is partially guaranteed for $250K in 2026/27, tweets Keith Smith of Spotrac. Walker was officially promoted from his two-way deal to Philadelphia’s 15-man roster earlier today.
- Has Landry Shamet been the NBA’s best minimum-salary signing this season? James L. Edwards III of The Athletic suggests that players like Celtics center Neemias Queta and Raptors big man Sandro Mamukelashvili are also in that conversation, but presents the case for the Knicks guard, who has averaged a career-high 9.6 points per game while making 42.2% of his three-pointers.
- James Dolan, the CEO of Madison Square Garden Sports – the parent company of the Knicks and the NHL’s New York Rangers – stated on Wednesday that the company is considering splitting up the two franchises into separate publicly traded companies, per Mike Vorkunov of The Athletic. A source tells Taylor Herzlich of The New York Post that the possibility of separating the two teams isn’t related to a desire to sell either franchise or to take the companies private.
- Michael Grange of Sportsnet.ca considers five factors that could determine the Raptors‘ fate for the rest of the season, starting with the health of center Jakob Poeltl, who has been bothered by back issues all year. The trade sending out Ochai Agbaji earlier this month also means there should be more opportunities available for Toronto’s young wings in the coming weeks, Grange notes.
Anthony Edwards Named 2026 All-Star MVP
Timberwolves guard Anthony Edwards was named All-Star MVP after his team – the USA Stars – defeated the rival U.S. squad – USA Stripes – 47-21 in the All-Star championship game. It’s Edwards’ first All-Star MVP award and his third All-Star appearance overall.
The first three games of the All-Star game rewarded the choice of format, with all three matchups decided by one possession.
In game one between USA Stars and Team World, Victor Wembanyama (Spurs) set the tone early, recording 14 points and three blocks while his teammate Karl-Anthony Towns (Knicks) contributed 10 points. Edwards led the Stars attack with 13 points, but it was Scottie Barnes (Raptors) who knocked down the game-winning three-pointer, completing a comeback to defeat his head coach, Darko Rajakovic, who was coaching Team World.
After the game, Edwards credited Wembanyama for doing what he said he would and amping up the intensity on the floor for everyone.
Game two between the two American teams also came down to the final shot, as Jaylen Brown (Celtics) led USA Stripes in scoring while Edwards and Cade Cunningham (Pistons) paced USA Stars with 11 points apiece. De’Aaron Fox (Spurs) hit the game-winning three-pointer for the Stars.
In game three, Kawhi Leonard (Clippers) took over for his home crowd, scoring 31 points in 12 minutes on 11-of-13 shooting while Wembanyama kept Team World in it with 19 points of his own. Leonard iced the game with a three-pointer over Towns to take USA Stripes to the championship game in a rematch with USA Stars.
In the fourth and final game, USA Stripes’ older legs appeared worn down by the previous two contests and the younger stars ran out to a 12-1 lead, led by Edwards and Tyrese Maxey (Sixers), who finished with a game-high nine points. They pushed the lead up to 26-9 on an Edwards three-pointer and eventually went on a 15-0 run, as Jalen Brunson (Knicks) and LeBron James (Lakers) were the only players to hit a field goal over the first seven minutes for USA Stripes. Donovan Mitchell (Cavaliers) finished the game with a team-high six points for USA Stripes.
GM Webster Discusses Raptors’ Performance, Barnes, More
Just before the All-Star break, Raptors general manager Bobby Webster sat down for an interview with Eric Koreen of The Athletic. Webster’s conversation with Koreen covers a number of topics and is worth checking out in full for Raptors fans. Here are a few highlights.
On the team’s performance thus far in 2025/26:
“I go back and forth between, ‘We haven’t accomplished anything’ and, ‘It’s OK to enjoy some of the moments along the way.’ Scottie (Barnes) and Brandon (Ingram) being All-Stars is great, having Darko (Rajakovic) coach the World Team, Collin (Murray-Boyles) and Alijah (Martin) (playing in the Rising Stars event), that feels like a moment to recognize it, enjoy it and then get back to work. Those are the two mindsets I’ve vacillated between.”
On Barnes’ growth and opportunities for improvement:
“It’s always different when you draft a player. That’s what we have the benefit of with Scottie. We’ve studied him coming out of college. We drafted him coming out of the Tampa year. He comes here. We have success early. Now you think back to Scottie as a rookie to Scottie now, and the seriousness level on a consistent basis is what stands out. That energy and dynamic play every night really stands out to me and really impacts the winning on the court.
“He’s gonna continue to get better. He’s only 24. I don’t think your prime in the NBA is until 27, 28. Physically, he’ll get stronger. The game will continue to slow down for him. It’s our job to surround him with the right players, to complement him.”
On what it would take for Toronto to make a major win-now trade:
“(The team, conference and league context) all matters. What is the main driver? Seven different champions in the last seven years suggests there isn’t a huge dynasty in the current NBA. You want to be mindful of that. You have to stick to your guns on some of it as far as not overpaying, not chasing it. That’s sort of what I alluded to: We’ve kept our draft picks for a number of years on purpose. When you do go for it, is it a three- or four-pick trade, or do we peel them off one at a time? That’s what we did last time (with the acquisitions of Serge Ibaka and Kawhi Leonard).
“There’s no right way to do it. Do you do it early? Do you do it in the middle? Do you chase late? We’ve looked at all the different builds that resulted in a championship team, and there’s no preferred route other than you have got to get it right. So when you do push them in, when you do consolidate, who is that player? Where is that player in his career? Does that skill set fit with the main guys? If anything, the trades in the past few years show that everything is fungible and you have to keep that flexibility.”
Raptors Waive Chris Paul
The Raptors have waived veteran point guard Chris Paul, the team announced today.
Toronto acquired Paul from the Clippers at last week’s trade deadline in a financially motivated deal. There was never an expectation that CP3 would suit up for the Raptors, so it was just a matter of time before this transaction occurred.
After spending last season in San Antonio and starting all 82 regular season games for the Spurs, Paul sought a team in free agency last offseason that would allow him to stay close to home in Los Angeles. He eventually came to terms with the Clippers on a one-year, minimum-salary agreement.
However, the future Hall-of-Famer’s 21st NBA season didn’t play out as planned. There was reportedly some tension over his limited role and his “abrasive” locker-room presence. With the Clippers off to a dismal start to the season, they announced in early December that they were “parting ways” with Paul, who would remain on the roster but would no longer be around the team.
L.A. didn’t want to waive Paul, since it would mean eating his guaranteed salary and leaving his $2.3MM cap hit on the team’s books, compromising the front office’s ability to make additional moves around the edges of the roster. Eventually, the Clippers got involved in a three-team deadline deal with the Raptors and Nets that allowed them to move off Paul’s minimum-salary contract while Toronto shed Ochai Agbaji‘s expiring $6.4MM salary in order to duck out of luxury tax territory.
Waiving Paul will create an open spot on the Raptors’ 15-man roster, with no urgency to fill it until at least the end of the All-Star break — and perhaps even later than that. Toronto will have the option of perusing the buyout market for a veteran free agent or perhaps elevating a two-way player like Alijah Martin to the standard roster.
As for Paul, he’ll clear waivers on Sunday, but his NBA career will come to an end here. The 40-year-old announced shortly after being waived by Toronto that he has decided to retire. Our full story on that announcement can be found here.
Jakob Poeltl To Return Wednesday
Raptors center Jakob Poeltl will return to the court tonight in his first action since December 21 as the team faces off against the Pistons, Sportsnet’s Blake Murphy notes (via Twitter).
Head coach Darko Rajakovic indicated that Poeltl will be on some form of minutes restriction, though it’s not clear what his limit will be. Toronto has prioritized caution with the back issues that have limited the Austrian big man to just 21 games this season; according to Murphy, Poeltl’s main goal is simply to be loose out there and try to play without thinking about the injury.
The lingering back strain has made it difficult for Poeltl to get a rhythm during the time he’s been on the court. He is playing his fewest minutes since the 2019/20 season and scoring at his lowest rate since 2021/22, though he’s managed to be efficient in his time, posting a career-high 69.1% true shooting percentage.
Rookie big man Collin Murray-Boyles and Sandro Mamukelashvili have split much of the starting center responsibilities in Poeltl’s absence, with Mamukelashvili starting 11 games and Murray-Boyles starting 19, including the last 15 games that he’s suited up for.
Murray-Boyles will miss tonight’s game with a thumb injury, and it’s unconfirmed whether Poeltl will step straight back into the starting lineup.
While returning against the East-leading Pistons is no easy feat, Poeltl will not have to go against Detroit’s physical center tandem of Jalen Duren and Isaiah Stewart, as both will be serving the first games of their respective suspensions for their involvement in Monday’s brawl against the Hornets.
Atlantic Notes: Embiid, Grimes, Ingram, Sharpe
Sixers center Joel Embiid will miss the team’s final game before the All-Star break, as first reported by ESPN’s Tim Bontemps (Twitter link). Embiid has been ruled out for Wednesday’s matchup with New York due to right knee injury management.
Embiid said he felt some soreness in that knee after Philadelphia’s win in Phoenix on Saturday, then sat out Monday’s loss in Portland. Although that soreness has decreased in recent days, per Bontemps, the 76ers will play it safe with the former MVP — he’ll continue to receive treatment in the coming days and will be reevaluated after the All-Star break (Twitter link).
We have more from across the Atlantic:
- While Quentin Grimes probably would’ve preferred to secure a lucrative long-term deal in restricted free agency last summer, accepting his one-year qualifying offer gave the Sixers guard a de facto no-trade clause this season, which he appreciated at the trade deadline. “That made it a little easier to go to bed at night and knowing that I’m not going to wake up and find out that I’m somewhere that I don’t want to be,” Grimes told Mark Medina of EssentiallySports. “That was a good thing about it, for sure. It eased my mind a little bit. I’m knowing that my agent can call me and relay a proposal from another team that I have to give an OK toward, so it was a little bit of a win-win for me.”
- Brandon Ingram‘s All-Star berth is a major win for the Raptors, who faced criticism last season for trading for and extending a player who had battled injuries during his last few years in New Orleans, writes Michael Grange of Sportsnet.ca. Ingram has led Toronto in scoring while appearing in 52 of 54 games so far. “I think that from the moment he came to our team, the amount of work and preparation (he put in), he had a really hard summer with lot of recovery, lot of like, boring exercises and stuff to get him healthy, to get him on the floor,” head coach Darko Rajakovic said. “And that he has (missed just two games) is just testament to all the amount of work that he put in.”
- Day’Ron Sharpe has the highest net rating among Nets regulars and ranks among the NBA’s top 10 in offensive rebounds and steals per 100 possessions, writes Brian Lewis of The New York Post (subscription required). While Brooklyn holds a $6.5MM option on Sharpe for 2026/27, Lewis suggests it might make sense for the team to try to work out a longer-term deal with the 24-year-old center. That would require the Nets to turn down the option and make Sharpe an unrestricted free agent, but the two sides would have a window to negotiate a new contract before the team officially makes a decision on the option.
Brandon Ingram Replacing Stephen Curry In All-Star Game
Six years after earning his first All-Star nod as a member of the Pelicans, Raptors forward Brandon Ingram has been named to his second All-Star game, the NBA announced today (via Twitter).
Commissioner Adam Silver tabbed Ingram as an injury replacement for Warriors guard Stephen Curry, who will be unavailable to play on Sunday due to a nagging knee injury. Ingram will take Curry’s spot on the USA Stripes roster alongside veteran stars like LeBron James, Kevin Durant, and Kawhi Leonard.
[RELATED: Team Rosters For All-Star Game Revealed]
Ingram, 28, was traded from New Orleans to Toronto at last year’s deadline but sat out for the rest of the 2024/25 season due to an ankle injury and didn’t make his Raptors debut until this past fall. The 10th-year forward has fit right in with his new team, averaging 22.0 points, 5.8 rebounds, and 3.7 assists in 34.0 minutes per game across 52 outings (all starts), with a shooting line of .472/.364/.835.
Scottie Barnes has arguably been the more valuable Raptor and was the first All-Star recognized from a Toronto team that has exceeded expectations this season and holds the No. 5 seed in the Eastern Conference at 32-22. However, Ingram leads the Raptors in scoring and has elevated an offense that struggled to score in half-court situations last season.
This year’s All-Star game will be a three-team event that pits Ingram’s USA Stripes squad against Barnes’ USA Stars and Team World, which is made up international stars.
NBA Teams With Open Roster Spots
A number of free agent signings have been finalized in the days since last Thursday’s trade deadline, but there are still many teams around the NBA with one or more open spots on their respective rosters.
For clubs with just a single standard or two-way opening, there’s not necessarily any urgency to fill those spots, especially ahead of the All-Star break. But the clock is ticking for teams who have two or more openings on their standard rosters to make a move, since clubs are only permitted to carry fewer than 14 players on standard contracts for up to two weeks at a time.
These situations remain fluid, with more roster moves being finalized each day. But with the help of our roster count tracker, here’s where things stand for all 30 teams around the NBA as of Tuesday morning. As a reminder, teams are typically permitted to carry up to 15 players on standard contracts and three on two-way deals.
(Note: Teams marked with an asterisk have a player on a 10-day contract.)
Multiple open roster spots
- Teams with multiple 15-man openings:
- Boston Celtics
- Denver Nuggets
- Minnesota Timberwolves
- Teams with one 15-man and one two-way opening:
- Golden State Warriors
- Sacramento Kings
The Celtics entered trade deadline week with 14 players on their standard roster and sent out four players (Anfernee Simons, Chris Boucher, Xavier Tillman Sr., and Josh Minott) while only taking back one (Nikola Vucevic). They promoted Amari Williams from his two-way contract to the standard roster to get to 12 players, but they still have three roster openings.
Given how tight their margins are below the tax line, the Celtics will likely use their full two-week allotment and wait until February 19 before making two additions to get back to the roster minimum of 14.
The Nuggets dipped to 13 players on standard contracts by trading Hunter Tyson last Thursday and also have until Feb. 19 to get back to 14. Two-way standout Spencer Jones has reached his 50-game limit and is the obvious candidate to be promoted into that spot, though he’s in the concussion protocol for now, so Denver may not to need to make that move until after the All-Star break.
The Timberwolves went from 14 players to 13 when they sent out Mike Conley on Tuesday of trade deadline week, so they have until Feb. 17 to reach the roster minimum again. It sounds like their old 14th man will likely become their new 14th man, with Conley expected to re-sign in Minnesota after being dealt twice ahead of last week’s deadline.
As for the Warriors and Kings, both clubs both briefly went down to 13 players, but they’ve since promoted two-way players Pat Spencer and Dylan Cardwell, respectively, so they’re back to 14 and there’s no urgency for them to make additional moves. Still, it’s worth noting that both teams technically have multiple roster openings, since they’ve yet to sign new two-way players to replace Spencer and Cardwell. Both Golden State and Sacramento are carrying 14 players on standard contracts and a pair on two-way deals.
One open roster spot
- Teams with a 15-man opening:
- Brooklyn Nets
- Cleveland Cavaliers
- Houston Rockets
- Indiana Pacers
- Miami Heat
- New Orleans Pelicans
- New York Knicks
- Orlando Magic
- Phoenix Suns
- Utah Jazz
- Washington Wizards *
- Teams with a two-way opening:
- Detroit Pistons
- Los Angeles Clippers *
- Milwaukee Bucks
- Philadelphia 76ers **
The Nets, Cavaliers, Rockets, Pacers, Heat, Pelicans, Knicks, Magic, and Jazz are all carrying 14 players on full-season standard contracts and three on two-way deals, with no reported signings pending. They’re each free to carry that open roster spot for as long as they want to, though some figure to fill it sooner rather than later.
The Suns, meanwhile, are in the same boat as those teams but might create a second opening on their 15-man roster in the near future — the expectation is that they’ll waive newly acquired guard Cole Anthony. If they do so, they’d have 14 days to add a replacement.
The Wizards have perhaps the most fluid situation of any team in this group. They have 13 players on standard, full-season contracts, with Keshon Gilbert on a 10-day deal that will expire during the All-Star break. It’s also possible that D’Angelo Russell, acquired in the Anthony Davis blockbuster, won’t be on the roster much longer, with buyout rumors swirling around him. If Washington parts ways with Russell and doesn’t re-sign Gilbert, the team would have three 15-man openings and would need to fill at least two of them.
The Pistons, Clippers, Bucks, and Sixers all currently have full 15-man rosters and one open two-way slot, but L.A. and Philadelphia will soon open up standard roster spots.
The Clippers have Dalano Banton on a 10-day deal through next Monday, while the 76ers have Charles Bassey and Patrick Baldwin Jr. on 10-day pacts through Saturday. Both teams are at or near their limit of “under-15” games for two-way players, so if they want to continue using their players on two-way contracts, they’ll need to ensure they maintain full 15-man rosters.
No open roster spots
- Atlanta Hawks
- Charlotte Hornets
- Chicago Bulls
- Dallas Mavericks
- Los Angeles Lakers
- Memphis Grizzlies *
- Oklahoma City Thunder
- Portland Trail Blazers
- San Antonio Spurs
- Toronto Raptors
The Hawks, Hornets, Bulls, Mavericks, Lakers, Thunder, Trail Blazers, Spurs, and Raptors are all carrying 15 players on standard contracts and three on two-way deals. If they want to make a free agent addition during the season’s final two months, they’ll have to cut a player to do so.
In some of those cases, there’s an obvious release candidate on the roster. For instance, it’s believed to be just a matter of time until Toronto officially waives Chris Paul. A few of those clubs will also need to make room on their 15-man rosters to convert two-way players — Ryan Nembhard in Dallas and Sidy Cissoko in Portland are among the top candidates for promotions.
As for the Grizzlies, one of their 15 standard players – Lawson Lovering – is on a 10-day contract. His deal will expire after the team’s Feb. 20 game, opening up a roster spot in Memphis.
Stephon Castle, Jalen Johnson Named Players Of The Week
Spurs guard Stephon Castle has been named the Western Conference Player of the Week and Hawks forward Jalen Johnson has won the award in the East, the NBA announced today (Twitter links). Week 16 of the 2025/26 season covered games played from February 2-8.
Castle, the reigning Rookie of the Year, helped San Antonio go 3-0 last week. The 21-year-old filled the stat sheet, averaging 24.0 points, 7.3 rebounds, 7.3 assists, 3.0 steals and 1.0 block in just 26.7 minutes per game, with a shooting line of .630/.364/.769.
As Michael C. Wright of ESPN.com details, Castle’s week was highlighted by a phenomenal performance in Saturday’s victory vs. Dallas. The former UConn standout scored a career-high 40 points (on 15-of-19 shooting, or 78.9%), grabbed a season-high 12 rebounds, dished out 12 assists, and swiped three steals in 32 minutes.
Castle became the youngest player in NBA history with a 40-12-12 stat line (the record was previously held by Oscar Robertson), per Wright, and the second player in league history to register a 40-point triple-double while shooting at least 75.0% from the field, joining Wilt Chamberlain, who accomplished the feat three times. And it all came on the one-year anniversary of when he set his previous career high with 33 points.
“I don’t know, something about this day,” Castle said, smiling. “Having a game like this, it’s definitely a dream come true. It felt good just to be out there feeling comfortable with every shot that I took and [got to] see them go in.”
As for Johnson, the 2026 All-Star continued his standout season last week, averaging 27.3 PPG, 12.0 RPG, 11.3 APG and 1.0 SPG on .544/.294/.750 shooting in three games (Atlanta went 2-1 in those contests). Johnson recorded a pair of triple-doubles from Feb. 2-8, raising his season total to 10, the most in the East and second-most in the NBA, only trailing Nikola Jokic (18).
No other player has ever recorded 10 triple-doubles in their entire Hawks career, let alone in a single season, per the team. It was the second weekly honor for the fifth-year forward, who also won Player of the Week in November.
According to the NBA, the other nominees in the West were Trail Blazers teammates Donovan Clingan and Jerami Grant, Clippers forward Kawhi Leonard, Pelicans forward Trey Murphy III, and Castle’s teammate Victor Wembanyama. Scottie Barnes (Raptors), Jalen Brunson and Karl-Anthony Towns of the Knicks, Tyrese Maxey and Joel Embiid of the Sixers, Donovan Mitchell (Cavaliers), and Ryan Rollins (Bucks) were nominated in the East.