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The Marquee · Cap watch

Reaves at $41.2M, Kessler at $30.2M: A Contender Living a Hair Past the Tax

A $201.3M payroll sits just over a $200.4M tax line, the aprons are close, and few picks are left to trade.

Austin Reaves$41.2M this season, $44.5M next; 23 pts on 10-10 FT, +25 in the opener
By the Lakers Nightly Desk · Thursday, October 22

Walker Kessler went 12-for-12 in his Lakers debut on a $30.2M salary, the kind of night that makes a cap sheet look wise. The salaries behind that night total $201.3M across 16 contracts, which puts Los Angeles above the luxury tax with the Clippers coming tomorrow.

Austin Reaves of the Lakers
Austin Reaves. Photo: ReaganHoang10, CC BY-SA 4.0, via Wikimedia Commons.

Three Names, One Ceiling

The marquee is expensive and it is getting more so. Doncic earns $49.8M and climbs to $53.8M in 2027-28. Reaves rises to $44.5M and Kessler to $31.7M. Against the Warriors those three were +31, +25 and +24, so the money is buying results for now. Below them the drop is steep: Quentin Grimes at $14.0M, Sandro Mamukelashvili at $13.0M, Jarred Vanderbilt at $12.4M and Collin Sexton at $9.4M. Any real move would have to be built from that middle tier.

Squeezed Between the Lines

The salary cap is $165.0M and the tax begins at $200.4M, so the Lakers at $201.3M are barely past it. The first apron is $209.0M and the second is $221.7M, which leaves only a narrow band before the harshest roster restrictions. Dalton Knecht, waived Oct. 19 as Shams Charania reported, still counts $4.2M this season and $6.5M next. Jake Fischer reported Oct. 15 and 16 that the Lakers were among teams, along with the Bucks, Grizzlies and Hornets, exploring trades. He named no players and no terms.

An Empty Pick Drawer

Draft capital is nearly gone. The 2027 first is protected to Memphis and the 2027 second is conditional to Brooklyn. The 2029 first belongs to Dallas from the Doncic trade, and the 2029 second goes to Memphis. The 2028 and 2030 firsts are swaps, as is the 2028 second, and the 2030 second is owed to Brooklyn. Next summer, any flexibility will come from options, not cap space. Jake LaRavia ($6.0M), Kevon Looney, Ziaire Williams and Matisse Thybulle ($2.4M each) have no salary listed for 2027-28. Vanderbilt holds a $13.3M player option, and the club holds options on Jaden Hardy, Adou Thiero and Bronny James. Those decisions will fall to the group of Bob Iger and Joshua Kushner, who agreed Aug. 12 to buy control for $12.5 billion.

Are the Lakers over the luxury tax in 2026-27?

Yes. Payroll is $201.3M against a $200.4M tax line, and the first apron sits at $209.0M.

Which Lakers contracts carry options for 2027-28?

Jarred Vanderbilt has a $13.3M player option. The team holds options on Jaden Hardy ($6.0M), Adou Thiero ($2.5M) and Bronny James ($2.5M).

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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