Luxury taxes paid by NBA champions 2007-2024
In 2024, it was estimated that the newly crowned NBA champions, the Boston Celtics, would pay a luxury tax of around 41 million U.S. dollars. Since the 2006/7 season, 14 of the last 18 NBA Finals winners paid a luxury tax on their way to championship glory. The largest sum paid by any one franchise came in 2022, when the Golden State Warriors paid a staggering 170.3 million U.S. dollars in luxury tax.
As part of the NBA's salary regulations, as defined in the league's collective bargaining agreement, a luxury tax is levied on teams that surpass the luxury tax threshold. The taxable sum is then evenly distributed between the NBA and the non-tax paying teams.