Philadelphia's payroll is $213.2 million, already past the $200.4 million tax line and the $209.0 million first apron, with the $221.7 million second apron next in sight. Every real lever left belongs to the contracts expiring after this season and the draft picks the front office hasn't already spent.
How far past the cap is this roster, really?
Total payroll sits at $213.2 million against a $165.0 million salary cap, a $200.4 million luxury tax line and a $209.0 million first apron — Philadelphia has already cleared all three thresholds and is closing in on the $221.7 million second apron, the hardest cap line in the league to escape.
Which three contracts eat the whole budget?
Joel Embiid ($58.1 million), Jaylen Brown ($57.1 million) and Tyrese Maxey ($40.8 million) combine for most of the bill, and all three get raises next season — Embiid to $62.7 million, Brown to $61.0 million and Maxey to $43.6 million in 2027-28, the first year all three numbers climb together.
What actually comes off the books after this season?
Kentavious Caldwell-Pope ($2.4 million), Dillon Jones ($2.4 million), Ariel Hukporti ($3.4 million), Dominick Barlow ($3.4 million team option), Saint Thomas, Jameer Nelson Jr. and Tacko Fall (all $1.4 million) don't appear on the 2027-28 cap sheet — the closest thing to relief this front office has.
Does Bob Myers have any draft capital left to work with?
Yes — the 76ers own their 2027 first and second, a protected 2028 first, a 2029 first-round swap, a 2030 first, and a 2029 second, though the 2028 second is conditional to Brooklyn and the 2030 second is owed to New York — enough capital that this front office isn't fully boxed in.
Could ownership still make another move this summer, tax bill and all?
The Sixer Sense's Justin Grasso reported that a Karl-Anthony Towns update should push the 76ers toward another swing, but any addition means moving money out first — this roster is already above the first apron, with restrictions that only get tighter approaching the second apron.
Are the 76ers over the luxury tax line?
Yes. Total payroll is $213.2 million, above both the $200.4 million tax line and the $209.0 million first apron.
Do the 76ers have any cap flexibility for 2027-28?
Some — Caldwell-Pope, Dillon Jones, Hukporti, Barlow, Thomas, Nelson Jr. and Fall are all off next season's cap sheet, while Embiid, Brown and Maxey are still owed raises.
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