Dallas carries a $197.9M payroll against a $165.0M salary cap, staying below the $200.4M luxury tax with the $209.0M first apron and $221.7M second apron both untouched. Kyrie Irving's $39.5M anchors the sheet as the franchise's largest contract, and a stack of 2027-28 options plus a run of swapped and owed draft picks will decide how much room Dallas actually keeps once this season ends.
Payroll Below the Tax
Dallas' payroll sits at $197.9M, past the $165.0M salary cap but short of the $200.4M luxury tax line. The first apron sits at $209.0M and the second at $221.7M, both untouched for now. Santi Aldama ($17.0M), Daniel Gafford ($17.3M), Klay Thompson ($17.5M), P.J. Washington ($19.8M) and Kyrie Irving ($39.5M) make up the top five of eighteen total contracts on the sheet, with Irving's $39.5M alone worth roughly a fifth of the payroll.
Options Stacking Up for 2027
Next summer brings decisions instead of certainty. Irving can opt into $42.4M for 2027-28, Washington is already signed for $21.4M, and Marshall follows at $18.2M. Aldama's $17.0M for that season is a team option, Martin's $9.4M and Christie's $8.9M are player options, and Biberovic's $3.0M is a team option too. Flagg's rookie-scale number climbs from $14.5M to $15.2M, a fixed cost the front office can plan around while the bigger option decisions stay open.
Draft Capital Mostly Committed
Dallas' 2027 first-round pick is protected to Charlotte, and the 2027 second is a swap. Every first-rounder from 2028 through 2030 is tied up in swaps as well, while the second-round picks in those years are owed outright: 2028 to the Clippers, 2029 and 2030 to Brooklyn. Between a payroll already past the $165.0M cap and a draft board with almost nothing unencumbered, Dallas has spent much of its flexibility for the next several seasons rather than banked it, leaving little room to maneuver beyond what the current sheet allows.
Are the Mavericks over the salary cap?
Yes. Dallas' $197.9M payroll is past the $165.0M salary cap, though it stays below the $200.4M luxury tax line.
What happens to Dallas' cap sheet after 2026-27?
Kyrie Irving can opt into $42.4M for 2027-28, Santi Aldama's $17.0M becomes a team option, and Caleb Martin and Max Christie each hold player options, leaving the books dependent on those choices.
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