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The Big D Breakdown · Cap watch

Cap Watch: Dallas Has Room Before The Tax, Then Kyrie's Option

A $197.9 million payroll clears the cap but stays under the tax line, with Irving's option looming in 2027.

$197.9MTotal Payrollabove the cap, below the tax
$200.4MLuxury Tax Linepayroll sits just under this
$209.0MFirst Apronnext threshold, still untouched
$42.4MIrving 2027-28 Optionplayer option, next big decision
By the Mavericks Nightly Desk · Wednesday, October 14

Dallas enters the year carrying a $197.9 million payroll, clearing the $165.0 million salary cap while staying under the $200.4 million luxury tax line, with the first apron at $209.0 million and the second at $221.7 million still well out of reach. Five contracts anchor that number — Kyrie Irving's $39.5 million, P.J. Washington's $19.8 million, Klay Thompson's $17.5 million, Daniel Gafford's $17.3 million and Santi Aldama's $17.0 million — while the draft return for the next several years leans on pick swaps instead of outright selections.

$197.9M: Total Payroll

Clear Of The Cap

The $197.9 million figure puts Dallas comfortably past the $165.0 million cap, the point where teams lose access to many of the tools room teams use to build a roster, yet the number still sits beneath the $200.4 million luxury tax threshold. That gap matters: the first apron at $209.0 million and the second at $221.7 million both carry roster-building restrictions that Dallas is not yet facing, which is why this payroll, even at nearly $197.9 million, still counts as manageable under Dusty May's build.

Five Deals Carry The Books

Kyrie Irving's $39.5 million is the largest number on the roster, trailed by P.J. Washington at $19.8 million, Klay Thompson at $17.5 million, Daniel Gafford at $17.3 million and Santi Aldama at $17.0 million. Those five contracts alone add up to more than half of the $197.9 million total, which is why any real financial flexibility for Dallas starts with what happens to this group rather than with the rest of the roster.

The Next Decision Point

Irving's contract converts into a $42.4 million player option for 2027-28, the single biggest decision on this ledger once this season ends. Washington is scheduled for $21.4 million that year, Daniel Gafford for $18.1 million, Zaccharie Risacher for $17.4 million and Naji Marshall for $18.2 million, while Santi Aldama carries a $17.0 million team option Dallas will have to decide on. The draft ledger is just as tied up: Dallas owns swap rights on first-round picks in 2028, 2029 and 2030, but its 2027 first-rounder is protected and owed to Charlotte, and second-round picks head to the Clippers in 2028 and to Brooklyn in 2029 and 2030.

Are the Mavericks over the luxury tax this season?

No. Dallas's $197.9 million payroll sits below the $200.4 million luxury tax line, though above the $165.0 million salary cap.

Do the Mavericks own their own first-round picks?

Only partly. Dallas holds swap rights on first-rounders in 2028, 2029 and 2030, but its 2027 first-rounder is protected and owed to Charlotte.

By the Mavericks 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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