Philadelphia enters 2026-27 with a $213.2 million payroll and a 45-37 finish last season that ranked middle of the league on both ends. The numbers below say exactly what that combination buys right now, and what it still has to prove on the floor.

Just how far into the tax is this roster?
The payroll sits at $213.2 million, above the $200.4 million tax threshold and into first-apron territory. Joel Embiid ($58.1M), Jaylen Brown ($57.1M), Tyrese Maxey ($40.8M) and VJ Edgecombe ($11.7M) account for most of it. That buys four building blocks on paper. It does not buy health, chemistry, or games actually played together.
Did last season's numbers point to a contender?
Philadelphia finished 45-37 with a 114.3 offensive rating and a 114.4 defensive rating, each 16th in the league, and a -0.1 net mark that ranked 18th. That's a roster that broke exactly even against average competition. It says nothing about this season's roster, since Brown and LeBron James weren't on it yet.
How much can Embiid's own numbers hold up?
Embiid played 38 games last season, averaging 26.9 points, 7.7 rebounds, 3.9 assists and shot 33.3 percent from three. Those are star numbers when he's on the floor. The problem is how often he wasn't: missing roughly half the season is the swing factor no other number here can fix.
Who's the number you can actually count on?
Maxey played 70 games last season and averaged 28.3 points, 6.6 assists and shot 36.7 percent from three, the most reliable line on the roster. He did that as the primary engine on a 45-37 team. What he hasn't done is share the ball with Brown or James for a single possession that counts.
How much draft capital is really in the bank?
The Sixers own their 2027 and 2030 first-round picks outright, along with both second-rounders in 2027 and 2029. The 2028 first is only protected, the 2029 first is just a swap right, the 2028 second is conditional to Brooklyn and the 2030 second is already owed to New York. That's a mixed hand, not a stockpile.
Are the 76ers over the tax threshold this season?
Yes. The payroll is $213.2 million against a $200.4 million threshold, putting Philadelphia above the first apron.
How many games did Joel Embiid play last season?
Embiid played 38 games in 2025-26, averaging 26.9 points and 7.7 rebounds when healthy.
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