Dallas carries a $197.9M payroll, over the $165.0M cap and under the $200.4M luxury tax, so any midseason addition has to come in salary-neutral. The real flexibility shows up in 2027-28, when Klay Thompson's $17.5M leaves the sheet and Kyrie Irving decides on a $42.4M player option.
The Tax Line Binds
The aprons, $209.0M and $221.7M, are not what limits Dallas. The $200.4M tax line is. Irving at $39.5M leads the payroll, followed by P.J. Washington at $19.8M, Thompson at $17.5M, Daniel Gafford at $17.3M and Santi Aldama at $17.0M. That is a lot of veteran money for a 4-2 team sitting sixth in the West. The best value is at the top of the rotation. Cooper Flagg costs $14.5M and just put up 33 on Houston. Irving scored 35 in that game, so his number is earning its keep. Any trade that adds salary pushes Dallas toward the tax, so the realistic move is matching contracts dollar for dollar.
Raises Arrive Before Relief
Thompson's $17.5M, Lively's $7.2M and Marcus Sasser's $5.2M are not on the 2027-28 sheet. Raises eat into those savings. Naji Marshall goes from $9.4M to $18.2M, Zaccharie Risacher from $13.8M to $17.4M after Dallas picked up his option, and Irving's player option rises to $42.4M. The bigger lever is the option list. Aldama carries a $17.0M team option and Tarik Biberovic a $3.0M team option. Caleb Martin at $9.4M and Max Christie at $8.9M hold player options. Aldama is out with a right knee issue and listed to return November 2, so his health this season will drive that $17.0M decision.
The Pick Cupboard Is Bare
Dallas has almost no draft capital to trade. The 2027 first is protected to Charlotte, the 2028, 2029 and 2030 firsts are swaps, and the 2027 second is a swap too. The 2028 second goes to the Clippers, and the 2029 and 2030 seconds go to Brooklyn. Any trade has to be built from contracts like Aldama's expiring option, Martin's deal or Gafford's $17.3M. For the next eight months, this is the roster. Real flexibility starts with the summer decisions.
Are the Mavericks paying the luxury tax in 2026-27?
No. Their $197.9M payroll is over the $165.0M salary cap but under the $200.4M luxury tax line.
Which Mavericks contracts come off the books after this season?
Klay Thompson's $17.5M, Dereck Lively's $7.2M and Marcus Sasser's $5.2M are not on the 2027-28 sheet. Kyrie Irving, Caleb Martin and Max Christie hold player options, and Santi Aldama and Tarik Biberovic carry team options.
