After officially taking home the 2025 NBA Championship, no one should expect the OKC Thunder to take a step back during their upcoming follow-up campaign. In fact, regression is something they are seemingly built to avoid.
Oklahoma City is filled to the brim with top-flight talent and personnel. Though the vast majority of focus may be on their star power with the likes of Jalen Williams, Chet Holmgren, and MVP Shai Gilgeous-Alexander leading the charge, accompanied by the deepest bench in the entire league and 2024 Coach of the Year Mark Daigneault, this title-winning core is far more than just three men.
However, perhaps most important of all when it comes to their legitimate dynasty aspirations is their treasure trove of future draft capital that, even after years of cashing in, still ranks atop the league when it comes to first-round equity.
First-round equity is key to OKC Thunder becoming a true dynasty
Since embarking on their rebuild back in 2019 with the trading off of both Russell Westbrook and Paul George, the Thunder have been the owners of one of the most enviable collections of draft capital the league has ever seen.
Six years later, they surprisingly still reign supreme on this front, as they have 13 incoming first-round picks and a total of 29 when taking second-rounders into account coming their way over the next seven years.
It is because of these luxuries that, even after committing to a whopping $877.21 million in new, standard deals this offseason, $822 million of which is tied up in the trio of Gilgeous-Alexander, J-Dub, and Holmgren alone, the Thunder appear far from concerned about the crippling penalties that come with exceeding the luxury tax and second apron threshold.
Heading into the 2025-26 season, Oklahoma City is surprisingly still $10.6 million below the $187,895,000 luxury tax line. However, 2026-27 is when they are currently on track to run into financial trouble, as they will be roughly $24 million over the second apron, which is set at $222,372,000.
This is where their slew of picks come into play.
Assuming they cut ties with players attached to club options such as Kenrich Williams and Isaiah Hartenstein in an effort to duck under the second apron (such a move would cut $35.6 million from their payroll), there are bound to be a number of roster spots in need of filling.
In the 2026 NBA Draft alone, the Thunder could realistically have up to four first-round selections, which, in turn, would provide Sam Presti and company with high upside, cost-efficient talents to serve as replacement options for any departed players.
Keep in mind, the newly implemented tax aprons are designed to restrict roster upgrades by way of free agency and trades.
Because of this, developing homegrown players acquired through the draft and unrestricted free agency is now the key for any title-hopeful team to navigate around these limitations, and the already elite Thunder have an opportunity to seamlessly churn their supporting cast over with highly touted, rookie-scale add-ons throughout the coming years once things begin to get too expensive.
Without a doubt, this is a major reason why many believe Oklahoma City is on the cusp of becoming the next great dynasty, and is yet another example of why this front office is by far considered the best in the association.