Salary-cap guru Larry Coon projects that the Nets will pay $12.8 million in luxury taxes this season.
Brooklyn's payroll is $83.1 million. The tax line is $70.3 million, and teams must pay one dollar for every dollar they are over.
Only the Lakers ($99.9 million, $29.6 million tax) and Heat ($83.5 million; $13.2 million tax) have bigger bills.
Coon notes that there is no way to know the exact figure until performance bonuses are paid out.
For a more detailed look, check out Coon's blog entry.