Phoenix opens the 2026-27 season at $216.2M, above the $200.4M tax line and the $209.0M first apron. Little room is left to maneuver, and the future picks are mostly swaps.

Where the line sits. The cap is $165.0M, the tax line $200.4M, the first apron $209.0M and the second apron $221.7M. Phoenix is at $216.2M, so it is past the first apron and still under the second. That is the zone where every addition needs a plan.
Booker anchors everything. Devin Booker carries $57.1M this year and $61.0M in 2027-28. He was last season's top scorer at 26.1 points in 64 games. The star is paid like one, and the pieces around him are what push the payroll past the tax.
The next tier. Jalen Green is at $36.3M, Miles Bridges $22.8M and Dillon Brooks $20.0M. Green holds a player option at $36.0M for 2027-28. Brooks climbs to $22.5M that year. Green played only 32 games last season, so that option will draw attention.
Williams is paid, not playing. Mark Williams earns $11.7M and is out with a shoulder issue, with an estimated return of Feb. 3, 2027. He went for 11.7 points and 8.0 rebounds last season. Phoenix is paying a rotation center's salary for a player it cannot use at the opener.
Ighodaro's new deal. ESPN and RealGM both reported that Oso Ighodaro agreed to a three-year, $29M extension. His listed salary this season is $2.3M, with a team option at $2.5M for 2027-28. The extension would reshape that line. He played 82 games last season.
Roster cuts barely help. Phillip Wheeler, Kennedy Chandler and Haywood Highsmith left on October 18, and Hoops Rumors reported the Suns will waive Koby Brea. Highsmith's $3.4M still shows on the cap sheet. These trims are small against a payroll this far over the line.
Picks leave little leverage. Phoenix owes its 2027 first-round pick to Houston and its 2029 second-rounder to New York. Every other pick through 2030 is a swap. There are few clean picks to attach to a salary dump, which limits the options at the deadline.
Are the Suns over the luxury tax in 2026-27?
Yes. Payroll is $216.2M against a tax line of $200.4M, and the club is also above the $209.0M first apron.
Who are the highest-paid Suns?
Devin Booker leads at $57.1M, followed by Jalen Green at $36.3M, Miles Bridges at $22.8M and Dillon Brooks at $20.0M.
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