The Suns carry $213.8M, above the $209.0M first apron and below the $221.7M second apron. Miles Bridges has the biggest salary with no 2027-28 figure listed, while Devin Booker climbs to $61.0M and Jalen Green holds a player option.
Between the aprons. Phoenix's $213.8M payroll is over the $200.4M tax line and the $209.0M first apron, and short of the $221.7M second apron. The $165.0M salary cap is far behind them. At 1-3 the Suns are one game behind 10th-place Golden State, so they are paying contender prices to chase a play-in spot.
Booker's bill. Devin Booker earns $57.1M, and that rises to $61.0M in 2027-28. Over four games he has given Phoenix 22.3 points and 5.3 assists a night, but he is shooting 31.3 percent from three. Against Denver he scored 20 on 7-of-19 shooting with four turnovers and finished minus-14.
Green's price tag. Jalen Green is the second-biggest number at $36.3M, and he holds a $36.0M player option for 2027-28. His four-game line is 11.0 points in 26.6 minutes on 28.6 percent from deep. Valley of the Suns wrote that he is barely holding on to his starting job.
Value at the bottom. The best returns come from the cheaper deals. Collin Gillespie, at $10.7M, came off the bench against Denver for 16 points, 10 assists and four steals and was plus-8. Jordan Goodwin, at $5.9M, added 11 points with five assists. Luke Kennard, at $6.1M, was plus-7 in 12 minutes.
Money coming off. Bridges' $22.8M has no 2027-28 figure listed, and neither do the deals for Jamaree Bouyea, Haywood Highsmith or E.J. Liddell. Bridges had 24 points and 10 rebounds against Denver. Valley of the Suns argued his contract will haunt Phoenix past this season. Bradley Beal's $19.4M is still on the sheet for both years.
Options and the injured. Kennard holds a $6.4M player option for 2027-28, and Oso Ighodaro is on a $2.5M team option. A report on October 18 said Ighodaro had agreed to a three-year, $29MM extension. Mark Williams costs $11.7M, rising to $12.7M, and is out with a shoulder injury until a projected Feb. 3, 2027 return.
Picks are spoken for. The 2027 first-rounder is owed to Houston, and the 2029 second-rounder is owed to New York. Every other pick from 2027 through 2030 is listed as a swap. With no clean first-round pick to offer and payroll past the first apron, any upgrade likely has to start with salaries Phoenix already pays.
Are the Phoenix Suns over the luxury tax in 2026-27?
Yes. Their $213.8M payroll is above the $200.4M tax line and the $209.0M first apron, but below the $221.7M second apron.
Does Phoenix own its 2027 first-round pick?
No. The Suns' 2027 first-round pick is owed to Houston, and their 2028, 2029 and 2030 first-round picks are listed as swaps.
