NBA offseason is the time for milestone-breaking contracts, and the trend continues for the second consecutive year. This time, it's the Boston Celtics' dynamic duo of Jaylen Brown and Jayson Tatum who have shattered records and become teammates with the biggest contracts in NBA history.

This summer, Tatum and the Celtics agreed to a mind-boggling supermax extension worth $315 million over five years. But hold on to your hats because this record won't last for long. Next summer, Luka Doncic of the Dallas Mavericks is eligible for his own supermax extension, which could potentially reach a staggering $345 million over five years, starting with a jaw-dropping salary of $59.5 million for the 2026-27 season.

However, when it comes to annual salary, it's not Doncic who is likely to become the first player to break $80 million. It's Shai Gilgeous-Alexander of the Oklahoma City Thunder. Just like Doncic, SGA has the opportunity to sign a supermax extension with his current team next summer. However, since he still has two years left on his current contract, he can only extend for a maximum of four years, totaling $293 million.

Both Doncic and SGA have made back-to-back All-NBA teams, meaning even if they miss significant playing time due to injuries in the upcoming season and fail to meet the required 65-game threshold for awards eligibility, they will still qualify for the supermax extension. Other players who have a shot at such extensions next summer include De'Aaron Fox, Trae Young, Jarrett Jackson Jr., and Michael Porter Jr., provided they earn All-NBA honors or win either the MVP or DPOY awards.

Young made the All-NBA team in 2022, while Fox achieved the feat in 2023. Jackson Jr. was named the Defensive Player of the Year in 2023.

If Jamal Murray and Brandon Ingram fail to secure extensions in the coming season but still manage to earn All-NBA honors, they will also be eligible to sign a new contract worth $314 million over five years in July next year.

Meanwhile, players like Jaden Springer, Franz Wagner, Moses Moody, and Scottie Barnes can qualify for designated rookie max extensions by earning All-NBA honors or winning the MVP or DPOY award. Barnes and Wagner have already signed such contracts, and if they meet the aforementioned criteria, their next contracts will increase from $224 million to $269 million.

So get ready for more record-breaking contracts and exciting NBA offseasons to come!

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