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season_year,season,league_total_payroll,luxury_tax_paid_reported,luxury_tax_standard_model_estimate,tax_estimate_note,top_payroll_team,top_payroll,champion_team,champion_payroll,champion_source,source
2015,2015-16,2352881576,,127643734,Standard non-repeater estimate from HoopsHype payroll snapshot; actual paid depends final league accounting and repeater status.,Cleveland Cavaliers,108300458,Cleveland Cavaliers,108300458.0,NBA Finals 2016,HoopsHype salary data; cap_tax_aprons.csv; AS.com for 2024-25 reported tax total
2016,2016-17,2965505834,,41749148,Standard non-repeater estimate from HoopsHype payroll snapshot; actual paid depends final league accounting and repeater status.,Cleveland Cavaliers,128522489,Golden State Warriors,101534835.0,NBA Finals 2017,HoopsHype salary data; cap_tax_aprons.csv; AS.com for 2024-25 reported tax total
2017,2017-18,3356715898,,148358690,Standard non-repeater estimate from HoopsHype payroll snapshot; actual paid depends final league accounting and repeater status.,Cleveland Cavaliers,137722926,Golden State Warriors,137610134.0,NBA Finals 2018,HoopsHype salary data; cap_tax_aprons.csv; AS.com for 2024-25 reported tax total
2018,2018-19,3603794806,,247618052,Standard non-repeater estimate from HoopsHype payroll snapshot; actual paid depends final league accounting and repeater status.,Miami Heat,153171497,Toronto Raptors,137793831.0,NBA Finals 2019,HoopsHype salary data; cap_tax_aprons.csv; AS.com for 2024-25 reported tax total
2019,2019-20,3564934008,,0,Standard non-repeater estimate from HoopsHype payroll snapshot; actual paid depends final league accounting and repeater status.,Oklahoma City Thunder,132017938,Los Angeles Lakers,123971686.0,NBA Finals 2020,HoopsHype salary data; cap_tax_aprons.csv; AS.com for 2024-25 reported tax total
2020,2020-21,3905190611,,319505968,Standard non-repeater estimate from HoopsHype payroll snapshot; actual paid depends final league accounting and repeater status.,Golden State Warriors,171105334,Milwaukee Bucks,136623929.0,NBA Finals 2021,HoopsHype salary data; cap_tax_aprons.csv; AS.com for 2024-25 reported tax total
2021,2021-22,4121695331,,562499884,Standard non-repeater estimate from HoopsHype payroll snapshot; actual paid depends final league accounting and repeater status.,Golden State Warriors,178980766,Golden State Warriors,178980766.0,NBA Finals 2022,HoopsHype salary data; cap_tax_aprons.csv; AS.com for 2024-25 reported tax total
2022,2022-23,4550867954,,700072400,Standard non-repeater estimate from HoopsHype payroll snapshot; actual paid depends final league accounting and repeater status.,Los Angeles Clippers,192905421,Denver Nuggets,162338665.0,NBA Finals 2023,HoopsHype salary data; cap_tax_aprons.csv; AS.com for 2024-25 reported tax total
2023,2023-24,4931561321,,526872619,Standard non-repeater estimate from HoopsHype payroll snapshot; actual paid depends final league accounting and repeater status.,Golden State Warriors,209354737,Boston Celtics,186940921.0,NBA Finals 2024,HoopsHype salary data; cap_tax_aprons.csv; AS.com for 2024-25 reported tax total
2024,2024-25,5202385804,460700000.0,520506873,Standard non-repeater estimate from HoopsHype payroll snapshot; actual paid depends final league accounting and repeater status.,Phoenix Suns,220708856,Oklahoma City Thunder,166418720.0,NBA Finals 2025,HoopsHype salary data; cap_tax_aprons.csv; AS.com for 2024-25 reported tax total
2025,2025-26,5627761590,,225360858,Standard non-repeater estimate from HoopsHype payroll snapshot; actual paid depends final league accounting and repeater status.,Cleveland Cavaliers,211858381,New York Knicks,207045051.0,2026 champion reported by NY Post; official NBA page to recheck,HoopsHype salary data; cap_tax_aprons.csv; AS.com for 2024-25 reported tax total
2026,2026-27,5784066711,,339922857,Standard non-repeater estimate from HoopsHype payroll snapshot; actual paid depends final league accounting and repeater status.,Oklahoma City Thunder,233654060,[à vérifier],,,HoopsHype salary data; cap_tax_aprons.csv; AS.com for 2024-25 reported tax total