The Mavericks enter training camp with a $197.9M payroll, over the $165.0M salary cap but under the $200.4M luxury tax line, anchored by Kyrie Irving's $39.5M salary. Dallas has traded away outright control of its first-round picks through 2030, leaving swaps and protections instead of picks it fully owns.
The payroll picture
Dallas enters 2026-27 with a $197.9M payroll, above the $165.0M salary cap but under the $200.4M luxury tax line. Kyrie Irving's $39.5M is the largest number on the books, followed by P.J. Washington at $19.8M, Klay Thompson at $17.5M, Daniel Gafford at $17.3M and Santi Aldama at $17.0M. That group of five accounts for over half the total payroll on its own. The Mavericks sit well clear of the $209.0M first apron and the $221.7M second apron, the two hardest spending restrictions in the current system, so Dallas still has room to operate before those penalties start to bite.
What carries into 2027-28
Irving's deal runs through a $42.4M player option for 2027-28, with Washington at $21.4M, Naji Marshall at $18.2M, Gafford at $18.1M and Zaccharie Risacher at $17.4M also on the books. Aldama carries a $17.0M team option, and Cooper Flagg's rookie-scale number rises to $15.2M. Further down the sheet, Caleb Martin ($9.4M) and Max Christie ($8.9M) both hold player options, while Morez Johnson Jr. ($7.1M), Sergio de Larrea ($3.3M) and Tarik Biberovic ($3.0M, team option) round out the guaranteed money for 2027-28. Thompson's $17.5M and Dereck Lively II's $7.2M salaries are the two notable names from this season's payroll that do not appear on next year's sheet.
The pick problem
Dallas does not control an outright first-round pick through 2030. The 2027 first is protected to Charlotte, and the 2028, 2029 and 2030 firsts are all swaps rather than picks Dallas owns free and clear. Second-round picks are owed to the Clippers in 2028 and to the Nets in 2029 and 2030, leaving the front office with limited draft capital to work with beyond this roster.
Are the Mavericks over the salary cap for 2026-27?
Yes, Dallas' $197.9M payroll is above the $165.0M cap but below the $200.4M luxury tax line.
Do the Mavericks own their first-round picks through 2030?
No, the 2027 first is protected to Charlotte and the 2028, 2029 and 2030 firsts are all swaps rather than outright picks.
