The Cavaliers carry $209.0M in salary, over the $200.4M luxury tax line and exactly at the $209.0M first apron. Their first-round picks are tied up in swaps through 2029 and four seconds are owed out, so this roster is close to what Cleveland gets for a while.
Where does the payroll actually sit?
At $209.0M, Cleveland is over the $200.4M tax line and level with the $209.0M first apron, against a $165.0M salary cap. The second apron sits at $221.7M. That puts the Cavs in an expensive tier, but not the harshest one. Kenny Atkinson's team is 2-1, and a bill this size only makes sense if the wins keep coming.
Who is eating the money?
Mitchell and Mobley each take $50.1M this season. Harden is at $30.6M, Allen at $28.0M and Watson at $20.5M. After those five, the biggest number is Merrill at $9.2M, and most of the rest of the roster is on small deals. Mitchell has earned the top check so far, including 26 points in the overtime win over Minnesota.
Should fans worry about Mitchell's player option?
His 2027-28 figure is $60.9M, and it is a player option, so the decision is his. On October 21 he was quoted saying he never wants to wear another uniform. That is a statement, not a signature, but Cleveland fans want to hear it. Either way, the money at the top goes up next season: Mobley rises to $53.8M, Harden to $32.2M and Allen to $30.2M.
What comes off the books next summer?
Not much. Hezonja, Bryant, Tomlin and Porter, each at $2.4M, have no 2027-28 money listed, and neither does Ricky Rubio's $0.4M. All five big contracts stay, and all five get raises. On October 20, Cleveland picked up Jaylon Tyson's fourth-year option, which adds $5.6M for 2027-28. That is a sensible price for a 23-year-old guard-forward the team wants to keep.
Can this front office still make a big move?
Not with picks. The 2027, 2028 and 2029 firsts are all swaps, and the seconds from 2027 through 2030 are owed to Chicago, Utah, Atlanta and San Antonio. Only the 2030 first fully belongs to Cleveland. Hoops Rumors reported that the Cavs were in consideration for LeBron James during free agency, but nothing in that report pointed to a deal. Any upgrade from here means matching big salaries.
Are the Cavaliers over the luxury tax in 2026-27?
Yes. Their $209.0M payroll is above the $200.4M tax line and level with the $209.0M first apron.
Does Donovan Mitchell have a player option?
Yes. He makes $50.1M this season, and his 2027-28 salary of $60.9M is a player option.
