The Golden State Warriors and Brooklyn Nets are each currently slated to have a luxury tax penalty in excess of $100 million.
Based on their current roster, the Warriors’ bill is estimated at $185 million while the Nets will pay $122 million. The highest luxury tax bill in NBA history belongs the 13-14 Brooklyn Nets at $90.6 million.
If the Los Angeles Clippers re-sign Kawhi Leonard to his max, they will have a $54 million luxury tax bill.
The Los Angeles Lakers ($36 million), Utah Jazz ($29 million) and Milwaukee Bucks ($29 million) also have luxury tax penalties.