There are currently 11 teams over the NBA's luxury tax line (listed by amount over the tax line):

LAC: $41.7M
GSW: $36.5M
BKN: $31.2M
MIL: $23.6M
BOS: $20.1M
PHX: $16.2M
LAL: $16.1M
DAL: $14.6M
DEN: $10.5M
POR: $1.5M
ATL: $1.2M

— Keith Smith (@KeithSmithNBA) July 19, 2022