Philadelphia hosts Cleveland on Thursday with a $206.6M payroll, above the $200.4M luxury tax threshold and below the $209.0M first apron. The 1-0 start is real, and so is the bill, most of it owed to Embiid, Brown and Maxey.
How far over the tax are the Sixers, really?
Over it, but not drowning in it. Payroll sits at $206.6M against a luxury tax threshold of $200.4M, with the first apron at $209.0M and the second at $221.7M. The salary cap is $165.0M, so cap space is not a conversation anyone should be having. The narrow band between the tax and the first apron is where this front office lives now, and every signing gets measured against it.
Who is eating the payroll?
The big three. Joel Embiid makes $58.1M, Jaylen Brown $57.1M and Tyrese Maxey $40.8M this season, and all three go up next year to $62.7M, $61.0M and $43.6M. Behind them are VJ Edgecombe at $11.7M and Dean Wade at $9.0M. The bargain is LeBron James at $3.9M, which bought 14 points, 9 rebounds and 7 assists at the Garden on opening night. Not bad for pocket change.
What comes off the books after this season?
Less than you'd hope. Ariel Hukporti at $3.4M, Jabari Walker at $2.6M and Caldwell-Pope at $2.4M have no 2027-28 money listed, and Dominick Barlow carries a $3.4M team option. Two of the bigger calls belong to the players: Anfernee Simons holds a $6.3M player option and James a $4.1M one. Justin Edwards and Adem Bona carry team options at $2.6M and $2.5M. The expensive core stays.
Do the Sixers have picks left to trade?
Some, not many. They own their 2027 first and second, their 2029 second and their 2030 first. The 2028 first is protected, the 2029 first is a swap, the 2028 second is conditional to Brooklyn and the 2030 second is owed to New York. The Brown trade already sent two firsts and two seconds to Boston, so the cleanest chips left are the 2027 and 2030 firsts.
So how much flexibility does this front office actually have?
Enough to tinker, not enough to reshape. With $206.6M committed and the three biggest salaries rising next season, any real upgrade means matching money, and the movable mid-sized deals are Edgecombe's and Wade's. Health makes it tighter: Barlow, Hukporti and Tacko Fall are all listed out, and Wade's ankle has a listed return date of Thursday. Depth will cost money this team does not have to spend.
Are the 76ers over the luxury tax in 2026-27?
Yes. Their payroll is $206.6M against a luxury tax threshold of $200.4M, still below the $209.0M first apron.
How much is LeBron James making with the Sixers?
James makes $3.9M this season and holds a $4.1M player option for 2027-28.
