Timberwolves land in ESPN's luxury tax tier as repeater penalties and Gobert's option loom

The Minnesota Timberwolves are 8-3, and the bill for that roster is about to climb again. In his annual ranking of the league's most financially exposed teams, ESPN's Bobby Marks puts Minnesota in his fourth tier, the luxury tax group. It is one of 19 franchises he sees heading toward decisions that could reshape their cores.

Marks' main point on Minnesota is the repeater tax. By his count, the Wolves have paid $120 million in luxury tax penalties from 2024-25 through this season, and they finished above the second apron in 2024-25. For 2027-28, Marks has Minnesota $6 million under the tax line and $14 million below the first apron. That figure leaves out Donte DiVincenzo, who is headed for free agency. If the Wolves bring him back or add salary elsewhere and stay over the line, they reach the repeater level, the steeper penalty schedule for teams that pay the tax year after year.

This season is already a tax year. Spotrac lists Minnesota's 2026-27 tax salary at about $215.3 million against a $200.4 million threshold. That puts the Wolves roughly $14.9 million over, with an estimated bill near $23.3 million. Spotrac also records the September deal that brought Jonathan Kuminga in for two years and $12.43 million. That contract includes a 2027-28 player option, so another part of next summer's math depends on a player's choice.

The biggest lever belongs to Rudy Gobert. Marks notes that the center holds a $38 million player option for 2027-28. If Gobert declines it and re-signs for less, Minnesota could get some relief. That leaves the 2027 offseason resting on decisions from both sides: whether Gobert opts out, whether the team keeps DiVincenzo, and how far ownership will go beyond the payroll itself. "The Timberwolves have not been shy about spending on their roster," Marks wrote, and nothing in his outlook suggests that will change on its own.

What it means for Thursday

None of this affects the court yet, and the court has gone well. Minnesota has won four straight to reach 8-3: Milwaukee at home, Houston and New Orleans on the road, then Utah at home, 115-100. The Wolves are 4-1 at home and 4-2 away. They are scoring 118.1 points a game and allowing 107.0, an average margin of about 11 points. They lost at Cleveland by two, at home to Golden State by five and at San Antonio by 10. Minnesota has not dropped two in a row since the Cleveland and Golden State losses on the opening week of the schedule.

Dallas visits on Thursday, November 12, on NBA TV. The Mavericks are in Marks' fifth tier, where the questions are about free agency. Kyrie Irving can become a free agent next summer by declining a $42.4 million player option, and that choice shapes how Dallas builds around Cooper Flagg. Both front offices have expensive summers to plan. On Thursday, Minnesota's focus is on extending the streak to five against a team that has its own long-term questions. Follow the season at our Timberwolves page.