There are currently 11 teams over the NBA's luxury tax line for the 22-23 season with the amount over listed below.
Clippers: $41.7M
Warriors: $36.5M
Nets: $31.2M
Bucks: $23.6M
Celtics: $20.1M
Suns: $16.2M
Lakers: $16.1M
Mavericks: $14.6M
Nuggets: $10.5M
Blazers: $1.5M
Hawks: $1.2M
Seven teams paid the luxury tax last season in the Warriors, Nets, Clippers, Bucks, Lakers, Jazz and 76ers.