The Suns host Golden State on Oct. 24 after an 83-124 loss in Portland, carrying a $213.8M payroll that is over the luxury tax and over a $209.0M first apron. They stay under a $221.7M second apron, but almost every pick they could trade is a swap.
Where the bill lands. Phoenix's payroll is $213.8M. That is over the $165.0M salary cap, over a $200.4M luxury tax and over a $209.0M first apron, and still under the second apron's $221.7M. That is a tax-team bill for a club that went 45-37 last season and opened this one with an 83-124 loss.
Booker's number climbs. Devin Booker earns $57.1M this season and $61.0M next, before a two-year, $145 million max extension carries him through 2029-30. Last season he averaged 26.1 points and 6.0 assists in 64 games and shot 33.0 percent from three. He scored 23 in Portland. The top of this sheet is meant for him.
Green's option looms. Jalen Green costs $36.3M now and holds a $36.0M player option for 2027-28. He played only 32 games last season, averaging 17.8 points and shooting 31.3 percent from three. His minutes have jumped by 13 a night over his last three outings with a teammate sidelined. Phoenix is paying for star production and still waiting to see it.
Bridges comes off. Miles Bridges, at $22.8M, is the one major salary missing from the 2027-28 sheet. He played 77 games and averaged 17.1 points last season. Dillon Brooks, owed $20.0M now and $22.5M next year, has logged 39 minutes and 28.7 points a game across his last three outings. One of those two contracts expires next summer, and it isn't Brooks's.
Paying for absences. Bradley Beal still counts for $19.4M this season, listed as a player option, and $19.4M again in 2027-28 after his buyout. Haywood Highsmith, waived this month, adds $1.0M. Mark Williams draws $11.7M and has a left shoulder injury, with an estimated return of Feb. 3, 2027. That is a lot of money for players who aren't on the court.
Bargains doing work. Collin Gillespie, at $10.7M, shot 40.1 percent from three over 80 games last season. Oso Ighodaro earns $2.3M, and Hoops Rumors reported a three-year, $29MM extension this month. An oblique injury now has him sidelined, with Oct. 26 his estimated return. The cheap end of the roster is where Phoenix gets the most for its money.
Picks mostly swaps. Phoenix's 2027 first-round pick is owed to Houston, and its 2029 second-rounder goes to New York. Every other pick listed from 2027 through 2030 is a swap. That leaves little clean draft capital to attach to a trade for help around Booker, and the flexibility is mostly on paper.
Are the Suns over the luxury tax in 2026-27?
Yes. Their $213.8M payroll is above the $200.4M luxury tax and the $209.0M first apron, but below the $221.7M second apron.
Does Phoenix own its 2027 first-round pick?
No. The 2027 first-rounder is owed to Houston, and the Suns' first-round picks from 2028 through 2030 are all listed as swaps.
