Kevin Durant could be wearing a different jersey as early as next week, according to sources cited by The Arizona Republic insider Duane Rankin. The "Phoenix Suns" star appears to be the centerpiece of the franchise's strategy to escape the punishing second apron tax threshold for the 2025-26 season.
The financial motivations behind this potential move are substantial. Durant's massive $54.7 million salary for the 2025-26 campaign represents a significant portion of the team's projected $257 million payroll.
"After a winter of non-stop trade discussions with various teams, Phoenix is very familiar with the concept of trying to triangulate three-team (or larger) deals," - noted NBA insider Jake Fischer in his report for The Stein Line.
Interestingly, Durant isn't the only name being floated in trade discussions. Reports indicate that Grayson Allen ($16.8 million in 2025-26) and Royce O'Neale ($10.1 million) are also being mentioned in potential deals as the Suns look to further slash their tax obligations.
The math is pretty clear. Without these three contracts, the Suns' payroll would drop dramatically from $257 million to about $175 million - comfortably below the projected second apron threshold of $207.8 million and even under the first apron mark.
Why does this matter so much? Teams below the second apron enjoy significant advantages in roster construction. They can access the taxpayer midlevel exception, trade first-round picks seven years into the future, use trade exceptions from combining player salaries, and include cash in deals - all options currently unavailable to the "Suns" as a second-apron team.
Despite these financial considerations, the basketball impact can't be overlooked. Durant averaged 26.6 points last season on impressive 52.7/43/83.9 shooting splits while adding 1.2 blocks per game. Allen contributed 10.6 points with strong 42.6% three-point shooting, and O'Neale connected on 40.6% of his attempts from deep.
The "Suns" aren't alone in their second-apron predicament - they share this distinction with only the "Minnesota Timberwolves" and the "Boston Celtics". But with the harshest restrictions of the new CBA designed specifically to break up such expensive rosters, Phoenix appears ready to act decisively.
Will the financial flexibility be worth sacrificing Durant's elite production? That's the million-dollar question - or in this case, the $54.7 million question.
