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Doncic's Max Meets the Tax Line, and the Aprons Loom Next

The Lakers' $204.0M payroll clears the $200.4M tax line, with room left below the $209.0M first apron.

Luka Doncic$49.8M this season, the largest contract on the roster.
By the Lakers Nightly Desk · Sunday, September 27

Camp opens with the number that matters already fixed: $204.0M against a $165.0M salary cap. Luka Doncic's $49.8M anchors that figure, with Austin Reaves and Walker Kessler stacked behind him before the conversation turns to the $209.0M first apron and the $221.7M second. The gap between that number and the $209.0M apron is what Pelinka has to work with all season.

Luka Doncic of the Lakers
Luka Doncic. Photo: Erik Drost, CC BY 2.0, via Wikimedia Commons.

The Two Anchors

Doncic's $49.8M salary and Reaves's $41.2M deal alone total more than half the Lakers' payroll this season. Walker Kessler adds $30.2M, Quentin Grimes $14.0M and Sandro Mamukelashvili $13.0M, and together those five contracts push the total to $204.0M, over the $200.4M luxury tax line, though still short of the $209.0M first apron and well clear of the $221.7M second apron. Every other contract on the roster is a rounding error next to those two numbers.

What Comes Next

The bill does not shrink in 2027-28. Doncic's number rises to $53.8M and Reaves's to $44.5M, with Kessler climbing to $31.7M and Grimes to $14.7M. Dalton Knecht's rookie scale deal grows to $6.5M and Cameron Carr's to $3.5M, but the real decisions belong to the options: Jarred Vanderbilt can opt into $13.3M, Jaden Hardy's $6.0M and Adou Thiero's $2.5M are both team calls, and Bronny James carries a $2.5M team option of his own. How the Lakers exercise those decides how much room actually opens next summer. Every option they decline chips away at the room beneath the $221.7M second apron.

Picks Already Spoken For

Future flexibility runs thin. The Lakers owe a protected 2027 first-round pick to Memphis and a conditional 2027 second to Brooklyn, with swap rights attached to their own 2028 and 2030 first-round picks. Dallas is owed a 2029 first outright, Memphis a 2029 second, and Brooklyn a 2030 second. The 2028 second-round swap is the one true chip left in that pile, with everything else already spoken for through 2030.

Are the Lakers over the luxury tax this season?

Yes. Their $204.0M payroll sits above the $200.4M luxury tax line, though it remains below the $209.0M first apron.

Do the Lakers have future draft picks to trade?

Very few outright. Most of their first-round capital through 2030 is either owed to Dallas, Memphis and Brooklyn or tied up in pick swaps.

By the Lakers Nightly Desk, written from the club's data and the reports on file, with every name and number checked against them. How the desks work.

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