The NBA luxury tax distribution for the 24-25 season is $11.4 million amongst 20 teams as there will be ten teams paying the tax this season. Several teams dipped below the luxury tax at the trade deadline. As recently as January 23rd, the luxury tax distribution was at $18 million per team with that figure being reduced as less teams became payors and the total luxury tax pool shrinking.
The NBA splits the luxury tax 50/50 between the non-taxpaying teams and for "league purposes."
Tax Teams and Projected Payments:
• Phoenix Suns: $152 million
• Minnesota Timberwolves: $85 million
• Boston Celtics: $51 million
• Los Angeles Lakers: $40 million
• New York Knicks: $37 million
• Denver Nuggets: $20 million
• Golden State Warriors: $12 million
• Dallas Mavericks: $6 million
• Miami Heat: $4 million
Via Bobby Marks/ESPN