The 76ers sit at $206.6M, over the $200.4M luxury tax line and below the $209.0M first apron. Next season Joel Embiid, Jaylen Brown and Tyrese Maxey rise to $62.7M, $61.0M and $43.6M, and only two first-round picks are clean trade chips.
How close is this payroll to the first apron?
Close enough to shape every decision. The 76ers carry $206.6M, which puts them above the $200.4M luxury tax line and under the $209.0M first apron. The second apron, at $221.7M, is not the worry this season. The first apron is. Any in-season deal that adds salary pushes Philly into a tier with harder limits on how it can trade. At 5-1, standing pat is the cheap option.
Who is actually eating the money?
Three players. Embiid at $58.1M, Brown at $57.1M and Maxey at $40.8M make up the bulk of the bill. VJ Edgecombe at $11.7M and Dean Wade at $9.0M come next. The bargains are why this works: LeBron James costs $3.9M, Anfernee Simons $6.0M and Kentavious Caldwell-Pope $2.4M. Simons scored 21 against New York. Wade, the fifth-highest salary, finished that game at -6 in 27 minutes.
What comes off the books next summer?
Not much. Jabari Walker ($2.6M), Caldwell-Pope ($2.4M), Ariel Hukporti ($3.4M) and Dominick Barlow ($3.4M, on a team option) have no 2027-28 salary listed. Meanwhile Embiid climbs to $62.7M, Brown to $61.0M and Maxey to $43.6M. Edgecombe goes to $12.2M and Wade to $9.4M. The savings come at the bottom of the roster and the raises come at the top, so the bill keeps growing.
Will LeBron and Simons stay this cheap?
That is their call, not the front office's. James holds a $4.1M player option for 2027-28, and Simons holds one at $6.3M. If either opts out, Philly loses a rotation scorer it cannot replace at that price while paying the tax. The team controls Justin Edwards ($2.6M) and Adem Bona ($2.5M) through team options. Labaron Philon Jr. is on the books at $3.8M.
Are there picks left to trade?
Fewer than fans think. Philadelphia sent two first-round picks and two seconds to Boston for Brown. What remains is its own 2027 first and 2027 second, a protected 2028 first, a 2029 first-round swap, its own 2029 second and its own 2030 first. The 2028 second is conditional to Brooklyn, and the 2030 second goes to New York. The 2027 and 2030 firsts are the only clean chips.
Are the 76ers paying the luxury tax in 2026-27?
Yes. Their $206.6M payroll is above the $200.4M tax line, though it is still under the $209.0M first apron.
Does LeBron James have a player option with the 76ers?
Yes. James earns $3.9M this season and holds a $4.1M player option for 2027-28.
