If the Nets are going to add a player to this roster as-is, that deal is probably going to come in at less than $10 million in annual salary. Welcome to the 2023 NBA offseason, where the Nets find themselves as repeat tax offenders after three seasons chasing championships with Kevin Durant and Kyrie Irving on the payroll. And with a projected $155.4 million in guaranteed salaries for the 2023-24 season, the Nets don’t have much wiggle room before incurring stiff luxury tax penalties. The Nets were tax payers in 2020, 2021 and 2022, triggering the repeater tax for teams whose payroll skyrocketed above the tax threshold in three of the last four seasons. Traditionally, the luxury tax penalizes teams $1.50 for every dollar spent over the tax line, with that tax amount increasing every $5 million spent over the tax line. As repeat tax offenders, however, the Nets would be paying $2.50 on the dollar for any transaction that takes them up to $5 million over the tax threshold, with the tax increasing $0.25 on the dollar for the next $5 million spent and $0.75 on the dollar for each of the ensuing $5 million spent. It’s something the Nets must consider as they sit at the intersection of any Damian Lillard or James Harden mega deal this offseason.