Philadelphia's payroll is $213.2 million, above the $209.0 million first apron and below the $221.7 million second one. Joel Embiid's $58.1 million, Jaylen Brown's $57.1 million and Tyrese Maxey's $40.8 million make up most of that number.

Where does $213.2 million actually land them?
The total is $213.2 million, over the $200.4 million luxury tax line and the $209.0 million first apron, with the $221.7 million second apron still above that. The salary cap itself is $165.0 million, a number the Sixers passed long ago. They're paying the tax and living under first-apron rules, with the second apron the next line to watch.
Who's actually eating the cap space?
Joel Embiid's $58.1 million and Jaylen Brown's $57.1 million are the two biggest numbers on the books, followed by Tyrese Maxey's $40.8 million. VJ Edgecombe, still on his rookie deal, costs $11.7 million, and Dean Wade is at $9.0 million. Three players account for the bulk of the money; the rest of the roster works around them.
What comes off the books next season?
Five contracts carry no listed line for 2027-28: Ariel Hukporti ($3.4 million), Jabari Walker ($2.6 million), Kentavious Caldwell-Pope ($2.4 million), Dillon Jones ($2.4 million) and Tacko Fall ($1.4 million). None of those five are options; they simply don't appear on next year's sheet as it's laid out, which is where real relief could come from if nobody re-signs them.
Which deals actually have decisions attached?
Four contracts carry options for 2027-28: Anfernee Simons ($6.3 million) and LeBron James ($4.1 million) hold player options, while Justin Edwards ($2.6 million) and Adem Bona ($2.5 million) are team options. Dominick Barlow's $3.4 million this season is also a team option. Those five decisions, not the big three, are where next summer's planning actually starts.
What do the draft picks look like?
Philadelphia owns both 2027 picks outright, a protected 2028 first, a 2029 first that is only a swap, its own 2029 second and 2030 first, plus a 2030 second owed to New York and a conditional 2028 second owed to Brooklyn. Two of eight picks are already promised elsewhere, and the 2029 first isn't fully theirs either.
Are the 76ers paying the luxury tax this season?
Yes. The $213.2 million payroll is above the $200.4 million tax line and the $209.0 million first apron.
Do the Sixers have room to add players?
No. They're above the first apron and would need to shed salary, not add it, before touching the $221.7 million second apron.
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