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OKLAHOMA CITY, OKLAHOMA - MAY 26: Isaiah Hartenstein #55 of the Oklahoma City Thunder during Game Five of the NBA Western Conference Finals at Paycom Center on May 26, 2026 in Oklahoma City, Oklahoma. The Thunder defeated the Spurs 127-114. NOTE TO USER: User expressly acknowledges and agrees that, by downloading and or using this photograph, User is consenting to the terms and conditions of the Getty Images License Agreement. (Photo by Christian Petersen/Getty Images)

The Oklahoma City Thunder lost in a devastating Game 7 at home to the Spurs. After winning Game 7 at home last year in the Finals against the Pacers, this was a surprising result. Now, they have to figure out how to get better next offseason.

Injuries were a big story for OKC this postseason. Jalen Williams hardly played in the postseason. In fact, he only played 10 minutes in the Western Conference Finals. Ajay Mitchell also missed the final four games of that series. Had either been available for the final game, things may have been different.

Money will now become an object this summer, as several players are due for a large raise. Trades could alleviate their tax bill. The top trade candidates for the roster have now been revealed.

These Players Could Get Traded by the Thunder

According to Anthony Slater and Tim McMahon of ESPN, Oklahoma City has a few players that other executives are watching. They mention that if they are looking to lower their luxury tax bill, three players could be on the trade block: Isaiah Hartenstein, Lugentz Dort, and Kenrich Williams.

Hartenstein has a team option worth around $28.5 million next season. Dort has one that would pay him $18.2 million. Williams, who got playing time late in the Western Conference Finals, has one worth $7.2 million. Those are three contracts that could determine if the Thunder are over the second apron of the luxury tax.

The two insiders also mention that if they are looking to strictly improve the roster, Isaiah Joe and Aaron Wiggins are two of the top trade candidates. Neither one of them played much in the postseason. Yet, each of them has some skills that other teams would like to have off the bench.

Oklahoma City Could Decide to Pay an Enormous Tax Bill for One Season

Very few teams are willing to pay over the second apron of the luxury tax. This past season, the Cavaliers were the only team to do so. Next year, the Thunder would be by far the most expensive team in the league if they pick up all of the team options that are due.

Of course, the Thunder could decide to pay that tax bill for one year. Paying above the second apron isn’t prohibitively penal until teams do it for multiple seasons in a row. Next season would be their first year doing so, so that could be something the organization decides to do.

If the Thunder decide to make any trades, they could do so before the draft. They have multiple first-round picks they could look to move, as well. Other teams might try to see if they can pry some other players from the franchise, but it seems unlikely at this point.

Oklahoma City is still in a great spot. There is a very good chance that they run it back next season.