In NBA front offices, there is a distinct sound that accompanies the 2026–27 season: the scratching of pens on checks that defy logic. The number is $71,200,000. That is what it costs to employ Luka Dončić for a single season of basketball. Ten years ago, the salary cap for an entire roster was barely higher than that figure. Welcome to the new economic gravity of the NBA, where the billion-dollar athlete isn’t a future projection, he is checking in at the scorer’s table right now. The “Supermax” was designed to keep stars home, but it has mutated into a cap-strangling beast. As the new season tips off, the question isn’t just who gets paid. It is which franchises have sentenced themselves to salary cap hell for a shot at a ring.
The Second Apron Reality
This financial landscape is the direct result of the Collective Bargaining Agreement signed back in 2023 finally showing its teeth.
Years passed, and the 10% annual smoothing allowed contracts to balloon while the punitive “Second Apron” rules began to strip teams of trade mechanisms. Even conservative executives like Danny Ainge or Sam Presti have been forced to accept $60 million as the new sticker price for entry.
Per Spotrac data and current cap holds , the following list breaks down the ten most expensive players within the Top 25, analyzing the immense burden they carry.
10. Devin Booker
2026–27 Salary: $58,600,000
The Phoenix Suns committed to a “championship or bust” window that has now stretched into the latter half of the decade. Booker acts as the prototype for the league’s current problem at the two-guard spot. Pure scoring costs max money, but winning requires perfect defensive surroundings when your star earns this much. Yet still, his cap hit constricts the Suns’ ability to build that necessary depth. He remains an elite aesthetic technician. However, the modern CBA punishes one-way superstars more than ever before.
9. Karl-Anthony Towns
2026–27 Salary: $58,646,000
Following the blockbuster trade to New York years ago, Towns settled into a role that demands high-efficiency spacing. Madison Square Garden roars for his three-point capability, yet the finances tell a stressful story. Despite the pressure, critics question the value of a supermax big man who does not anchor a defense. Towns defines the “unicorn” tax. Teams pay for offensive versatility at the five spot, hoping the sheer scoring output outweighs the lack of rim protection in May.
8. Jaylen Brown
2026–27 Salary: $60,700,000
Brown shocked the sticker-shocked public when he signed the first $300 million deal. Now, he looks like a bargain compared to the names above him.
Across the court, he defends the opposing team’s best wing while dropping 25 points.
His deal set the market floor for every two-way superstar following him. History views Brown as the domino that tipped the league into this new financial stratosphere. He proved that a “1B” option commands “1A” money in a capped environment.
7. Nikola Jokić
2026–27 Salary: $62,800,000
The Serbian maestro operates with a serenity that belies his paycheck. Denver’s entire system orbits his passing genius. That makes cutting a $62 million check for him the safest bet in Vegas or the NBA. He is a walking guarantee of efficient offense. Suddenly, the staggering cost feels negligible when the player guarantees a playoff berth. Jokić proves that the rankings prioritize unique engines over traditional athleticism.
6. Joel Embiid
2026–27 Salary: $63,300,000
Every dollar Philadelphia pays Embiid comes with a breath held in anticipation of injury. When healthy, he dominates the paint with Hakeem-like footwork and brute force. On the other hand, a knee tweak can derail the franchise’s entire fiscal year. The risk is astronomical. Embiid symbolizes the “Availability Gamble.” Teams willingly pay a premium for top-tier production, accepting that the player might only be available for 60 games a year.
5. Stephen Curry
2026–27 Salary: $64,500,000
Even in the twilight of his career, Curry commands a salary that reflects his status as a franchise icon. Golden State pays for the legacy, the ticket sales, and the lingering threat of his range. Just beyond the arc, a defender’s hesitation is now a financial calculation as much as a tactical one. This contract is a “Thank You” note as much as it is a salary. It proves that cultural impact justifies a cap-clogging salary, even as athleticism wanes.
4. Shai Gilgeous-Alexander
2026–27 Salary: $65,500,000
Oklahoma City played the long game, and SGA serves as the crown jewel. His ability to slither into the paint and control the pace justifies every cent. Finally, the Thunder entered their contention window, and Gilgeous-Alexander’s paycheck reflects his MVP-caliber responsibility. He represents the new guard. This is the oversized point guard who scores efficiently from everywhere, rendering traditional defensive schemes obsolete.
3. Giannis Antetokounmpo
2026–27 Salary: $66,800,000
The Greek Freak runs the floor with the same intensity he had as a rookie, but now carries the financial weight of a small nation’s GDP. Milwaukee shapes its entire roster around his gravity. But aging curves are undefeated, and they threaten his reliance on pure athleticism. Ultimately, Giannis embodies the “System Player” in the best sense. You pay him to be the offense and the defense simultaneously.
2. Jayson Tatum
2026–27 Salary: $68,400,000
Tatum’s extension reshaped the Celtics’ cap sheet for the decade. He delivers durable, two-way production that rarely wavers. Hours later, after the final buzzer sounds, the box score always reflects his value. Boston pays for the floor, the guarantee that they will win 50 games minimum. He creates the template for the modern wing: durable, versatile, and insanely expensive. Tatum is the safe harbor in a league of volatile stars.
1. Luka Dončić
2026–27 Salary: $71,200,000
Standing alone at the summit, Luka Dončić commands the first $70 million salary season.
Dallas had no choice. You pay the generational talent whatever the max allows. In that moment when he hits a step-back three to win a game, the price tag vanishes from the conversation. Luka is the test case for the $70 million man. Can a team build a championship roster when one player consumes 35% of the cap?
The Best of the Rest (11–25)
To round out the Top 25, we see the tier of stars just missing the supermax escalators or veterans on expiring legacy deals.
11-15: Anthony Davis ($57M), Ja Morant ($56M), Zion Williamson ($56M), Trae Young ($55M), Darius Garland ($54M).
16-20: Bradley Beal ($53M), Damian Lillard ($52M), Kawhi Leonard ($51M), Jimmy Butler ($50M), Zach LaVine ($49M).
21-25: Bam Adebayo ($48M), De’Aaron Fox ($48M), Donovan Mitchell ($47M), Pascal Siakam ($46M), Kyrie Irving ($45M).
The Sustainability Paradox
The figures cited in this ranking suggest a league in robust health, yet they whisper warnings of future instability. We see owners facing unprecedented luxury tax penalties that punish spending with draconian draft pick freezes.
Before long, teams must decide if paying three players $180 million combined leaves enough room for a competent rotation. The “middle class” of the NBA vanishes, squeezed out by the gravitational pull of the supermax. Fans marvel at the wealth, but front offices sweat the margins. Ultimately, the question lingers in every arena: Is the price of a star sustainable, or are we watching the bubble expand moments before it bursts?
READ ALSO:
The Second Apron Reckoning: Ranking the Top 10 NBA Free Agents of 2026
FAQs
Who is the highest paid NBA player in 2026–27?
Luka Dončić is No. 1 at $71.2 million for the season.
What is the NBA second apron in simple terms?
It is a spending line that triggers harsh limits. Teams lose roster tools once they cross it.
Why do supermax deals make depth harder to build?
One star can take a massive cap share. That pushes teams toward cheaper, thinner bench options.
Why are two-way wings so expensive now?
They score and defend at a high level. Teams pay extra because that blend is rare.
Is paying three stars $180 million a real problem?
Yes. It can crush the rotation budget, and the second apron can block easy fixes when injuries hit.
