Offseason Primer: How Suns' Salary Cap Situation Looks Ahead of 2026-27 Season

Here's how much room the Suns have to work with this summer.

Apr 17, 2026; Phoenix, Arizona, USA; Phoenix Suns guard Devin Booker (1) against the Golden State Warriors during the first half in the play-in rounds of the 2026 NBA Playoffs at Mortgage Matchup Center. Mandatory Credit: Mark J. Rebilas-Imagn Images | Mark J. Rebilas-Imagn Images

PHOENIX -- The Phoenix Suns are slated to have much more financial flexibility moving forward with Devin Booker as the only current player making over $40 million per year.

Even though Phoenix is still paying Bradley Beal nearly $20 million each of the next four seasons after waiving and stretching him last summer, the Suns have room to take on higher salaries.

With 11 players (including those with team options and non-guaranteed money) under contract currently for next season, here's how the Suns' 2026-27 salaries currently stack up (via Sportrac):

Suns' 2026-27 Salary Cap Table

Player (11/15)	2026-27 Salary
Devin Booker	$57,078,728
Jalen Green	$36,251,166
Dillon Brooks	$20,992,727
Grayson Allen	$18,125,000
Royce O'Neale	$10,875,000
Khaman Maluach	$6,316,680
Haywood Highsmith (non-guaranteed)	$3,018,158
Ryan Dunn	$2,784,240
Jamaree Bouyea (team option)	$2,584,539
Oso Ighodaro (non-guaranteed)	$2,296,271
Rasheer Fleming	$2,150,917
Dead Money (Bradley Beal, Nassir Little, E.J. Liddell)	$23,197,000
TOTAL	$185,670,476
Luxury Tax	$200,474,000
First Apron	$209,063,000
Second Apron	$221,737,000

The Suns have come a long way since paying above the second apron when Beal and Kevin Durant were on the roster.

After finishing just under the luxury tax in the 2025-26 season, the Suns have nearly $15 million to work with to try to stay under it again next season.

This comes with Collin Gillespie, Jordan Goodwin and Mark Williams all notably set up to be free agents, which you can read more about in the first part of our primer by clicking here.

When it's all said and done with those three, Phoenix could very well end up being over the luxury tax line, so the Suns may need to make some corresponding moves if they want to get below it.

Luckily for the Suns, owner Mat Ishbia has said several times that money and spending will not be an issue under him, although he will certainly be wiser moving forward after the mess they found themselves in with Durant and Beal.

Even if Phoenix ends the offseason above the cap, it can likely stay under the first apron, which most notably prohibits teams from taking in more salary than they send out in a trade and from acquiring a player via sign-and-trade among other restrictions.

We will see how careful the Suns are with spending their money, but they have a good outlook even past this season with eight players already under contract for the 2027-28 season, a number that will likely increase after free agency and with Brooks up for an extension.

No matter what, the Suns seem like they have a good plan for this offseason that will revolve around continuity and have time to try to make it all work in regards to their total cap hit.

Check out the other parts of our offseason primer on trade candidates by clicking here and draft capital by clicking here.