Kevin Durant's most lucrative path forward is to re-sign with the Oklahoma City Thunder on a two-year contract with a player option to become a free agent again in 2017.
Durant is just one year short of becoming a Tier 3 max player that would allow him to bump his 17-18 salary up from $27.8 million to $35.7 million with his raises being built off that starting max.
Durant could play next season with the Thunder for $25.8 million and then sign a five-year, $205.7 million deal in 2017. Durant would top out at $46.5 million for the 21-22 season.
Between 16-17 until 20-21, Durant would earn $185 million, an additional $36.2 million, by using this strategy. Durant would also be locked into his $46.5 million for 21-22 instead of signing an extension at some point or waiting for free agency in 2021 with his immediate long-term deal.
Durant’s contract options
One-year deal then extension
With OKC
2016-17: $25.8 million
With OKC With another team
2017-18: $35.7 million $35.7 million
2018-19: $38.4 million $37.7 million
2019-20: $41.1 million $38.9 million
2020-21: $43.8 million $40.6 million
2021-22: $46.5 million
Totals: $205.7 million $152.7 million
Immediate long-term deal
With OKC With another team
2016-17: $25.8 million $25.8 million
2017-18: $27.8 million $27.0 million
2018-19: $29.7 million $28.2 million
2019-20: $31.7 million $29.4 million
2020-21: $33.6 million
Totals: $148.8 million $110.5 million