Dallas carries $197.9M in salary and the luxury tax starts at $200.4M, so the front office has almost no room to add money this season. The real leverage comes next summer, when Klay Thompson's $17.5M, Dereck Lively II's $7.2M and Marcus Sasser's $5.2M carry no 2027-28 figure.
Every Dollar Already Spoken For
The payroll of $197.9M sits far above the $165.0M salary cap and just below the $200.4M tax. One bench contract would close that gap. The first apron is at $209.0M and the second at $221.7M, so apron rules are not limiting Dallas yet. The tax line is what limits them. Kyrie Irving's $39.5M is the anchor, and P.J. Washington's $19.8M is the next-largest check. Any trade that brings back more salary than it sends out pushes this club into tax territory, which leaves Dallas only even-money deals.
Irving Holds The Pen
The 2027-28 sheet turns on options. Irving has a $42.4M player option, Caleb Martin has one at $9.4M and Max Christie has one at $8.9M. Dallas controls a $17.0M team option on Santi Aldama and a $3.0M one on Tarik Biberovic. Naji Marshall nearly doubles to $18.2M. Washington rises to $21.4M, Daniel Gafford to $18.1M and Zaccharie Risacher to $17.4M. Cooper Flagg moves to $15.2M after the club picked up his third-year option on October 17. At $14.5M this season, he is the best-value contract on the books.
The Draft Cupboard Is Bare
The 2027 first goes to Charlotte with protections. The firsts from 2028 through 2030 are all tied up in swaps. The 2028 second belongs to the Clippers, and Brooklyn holds the 2029 and 2030 seconds. Dallas has no clean pick to offer as a sweetener, so its flexibility comes from expiring salary, team options and the players themselves. Thompson's $17.5M expiring deal is the biggest piece this front office can move at midseason without adding future money.
Are the Mavericks paying the luxury tax in 2026-27?
No. Payroll is $197.9M against a $200.4M tax line, so Dallas is past the salary cap but still below the tax.
Does Dallas own its 2027 first-round pick?
No. The 2027 first is owed to Charlotte with protections, and the Mavericks' firsts from 2028 through 2030 are all subject to swaps.
