Thunder could make more roster moves to avoid record luxury tax bill

The Oklahoma City Thunder may need to make further roster changes to control their spending. According to ESPN’s Brian Windhorst, the franchise could face a total bill of roughly $500 million in salaries and luxury tax for the 2027-28 season.

Current projections put Oklahoma City’s payroll at around $250 million, with another $200 million in luxury tax. Rival executives are closely monitoring the situation, particularly the team options involving Nikola Topic, Thomas Sorber and Jaylin Williams, as well as the Thunder’s three projected first-round picks in the 2027 NBA Draft.

“The Thunder won’t keep all the picks and the players; otherwise, they’d exceed the roster cap,” Windhorst wrote.

Executives around the league are especially watching the decisions on Topic and Sorber, whose team-option deadline is November 2. Both players have dealt with health issues and are set to earn a combined $12 million next season. According to Windhorst, exercising both options could cost Oklahoma City more than $60 million in additional luxury tax. Declining one or both could therefore help the Thunder manage the financial burden while preserving flexibility for the future.