The Cavaliers carry $209.0M, over the $200.4M luxury tax and level with the first apron, heading into Thursday's opener at Philadelphia. Keeping Tyson was the easy win; the bigger call next summer belongs to Donovan Mitchell, not the front office.
How tight is this payroll right now?
As tight as it gets. Payroll is $209.0M against a $165.0M cap. That is over the luxury tax at $200.4M and right on the first apron at $209.0M, with the second apron at $221.7M. Mitchell and Mobley make $50.1M each, Harden $30.6M, Allen $28.0M and Watson $20.5M. Those five are the team's money. The rest of the sheet is role contracts, and none of them moves the total much.
Was picking up Jaylon Tyson's option the right call?
Yes, and it wasn't close. Cavs.com announced the team exercised his fourth-year option, so his salary goes from $3.7M this season to $5.6M in 2027-28. Last season he averaged 13.2 points and 5.1 rebounds and hit 44.6 percent of his threes. He faded late and played just 8.3 minutes a night over his final five games. Even so, a rotation wing at that price is exactly what a tax team needs.
What comes off the books next summer?
Very little. Mario Hezonja, Thomas Bryant, Nae'Qwan Tomlin and Craig Porter Jr. each count $2.4M this season and have nothing listed for 2027-28. The big deals all stay and all go up: Mobley rises to $53.8M, Harden to $32.2M, Allen to $30.2M, Watson to $21.5M and Merrill to $9.8M. The core gets more expensive, so letting small deals expire won't create any real room.
What does Mitchell's player option mean for the books?
It means he decides. His 2027-28 salary is $60.9M on a player option, so whether that money stays on the sheet is up to him. He earned the leverage, scoring 27.9 points a night last season. If he opts in, he and Mobley sit at the top of next year's payroll, and every other move gets built around them. If he doesn't, Cleveland has to rethink its whole plan.
Can they trade for help if the rotation thins out?
Barely. The 2027, 2028 and 2029 firsts are all swaps, and those years' seconds go to Chicago, Utah and Atlanta. The 2030 second belongs to San Antonio, which leaves the 2030 first as the only pick fully in Cleveland's hands. Tomlin is out with a back injury and his estimated return is November 16. Any depth until then has to come from the players already here.
Are the Cavaliers over the luxury tax in 2026-27?
Yes. Their $209.0M payroll is above the $200.4M luxury tax and sits right at the first apron.
How much will Jaylon Tyson make in 2027-28?
$5.6M, after Cleveland exercised his fourth-year team option.
