REVEALED: The Most Overpaid and Underpaid NBA Athletes Ranked

A new analysis by Legal Sports Report has revealed the NBA’s most underpaid and overpaid players, based on the amount teams pay for on-court production.

• Brandon Boston of the New Orleans Pelicans provides the highest value in the NBA, costing just $1,064 per efficiency point compared to the league average of $16,952.
• Nine of the top 10 value players earn under $2 million annually, while superstars like Curry ($33,664 per point) and LeBron ($34,013 per point) cost 30+ times more.
• Gary Harris ranks as the least cost-effective player, with the Orlando Magic paying $55,894 per efficiency point despite his modest $7.5 million salary.

The statistics show that Brandon Boston costs the New Orleans Pelicans just $1,064 per efficiency point, and the total value comparison for the top players is 93.7% better than the league average, showing a rate of efficiency significantly greater than typical NBA contracts.

At the opposite end, Gary Harris costs $55,894 per point, making him the least cost-effective player in the league.

The top ten most cost-efficient NBA players:

1. Brandon Boston (New Orleans Pelicans): $1,064.69 per efficiency point ($596,581 salary)
2. Javonte Green (Cleveland Cavaliers): $1,216.88 per efficiency point ($696,955 salary)
3. Moussa Diabaté (Charlotte Hornets): $1,220.58 per efficiency point ($957,763 salary)
4. Tyrese Martin (Brooklyn Nets): $1,285.79 per efficiency point ($635,853 salary)
5. Jaylen Wells (Memphis Grizzlies): $1,369.66 per efficiency point ($1,157,153 salary)
6. Ben Simmons (LA Clippers): $1,566.42 per efficiency point ($1,082,061 salary)
7. Ryan Rollins (Milwaukee Bucks): $1,661.96 per efficiency point ($491,887 salary)
8. Toumani Camara (Portland Trail Blazers): $1,683.86 per efficiency point ($1,891,857 salary)
9. Jared Butler (Philadelphia 76ers): $1,728.43 per efficiency point ($745,726 salary)
10. Kessler Edwards (Dallas Mavericks): $1,994.68 per efficiency point ($578,577 salary)

PHOTO: Kelley L Cox/Imagn Images

In one respect, the NBA salary system already looks top-heavy. The top 20% of players receive 80% of all salary revenues in the league. In other words, four in every ten dollars that NBA teams spend goes to just 68 individuals. Not surprisingly, this statistic is often quoted by those who argue that star players earn too much. But it doesn’t tell the whole story.

This new research shows there’s extensive variation in the value teams get from players. Most of the highest-value players come from a cohort of young players on rookie or minimum contracts, who deliver exceptional efficiency at a low cost. However, a substantial minority of players earn massive salaries while providing much lower relative value.

Where players get their opportunities matters significantly. Seven of the top ten value players receive limited playing time, with Ryan Rollins standing out for his excellent production in just 490 minutes across 40 games. This efficiency earned him the seventh spot on the value rankings despite having the lowest salary in the top ten at $491,887.

Uncovering value in NBA contracts is not an inexpensive hobby. Superstars like Nikola Jokić ($51.4 million), Stephen Curry ($55.7 million), and LeBron James ($48.7 million) command enormous salaries but provide far less efficiency per dollar. Jokić ranks 221st at $16,370 per point, while Curry (323rd) and James (327th) cost over $33,000 per efficiency point.

Federal taxes take a portion of NBA salaries every payday, and since the salary cap is so complicated, it’s hard for the average fan to tell who provides true value. One simple ratio, known as “efficiency cost,” helps cut through the confusion. Unlike raw salary figures, which vary widely based on a player’s contract situation, efficiency cost measures the proportion of salary paid for actual on-court performance. It isn’t uniform across the NBA either.

The five least cost-efficient NBA players stand in stark contrast to the bargains at the top:

1. Reed Sheppard (Houston Rockets): $47,258.32 per efficiency point ($10,098,960 salary)
2. Jimmy Butler III (Golden State Warriors): $47,346.24 per efficiency point ($48,798,677 salary)
3. Bradley Beal (Phoenix Suns): $50,446.99 per efficiency point ($50,203,930 salary)
4. Paul George (Philadelphia 76ers): $55,091.24 per efficiency point ($49,205,800 salary)
5. Gary Harris (Orlando Magic): $55,894.31 per efficiency point ($7,500,000 salary)

Harris presents an unusual case as he ranks last despite earning far less than the other bottom-five players. His production of just 108 efficiency points over 33 games gives him the worst value ratio in the league.

One common thread among most of the lower-ranked players is missed playing time or limited roles when available.

A spokesperson from Legal Sports Report commented on the findings:

“The analysis shows a clear gap between how much NBA players are paid and how much they actually contribute on the court. Sometimes, two players with similar performance levels come at very different costs. Jared Butler and Cade Cunningham are good examples. Their efficiency is nearly the same, but Cunningham costs four times more per point because of his thirteen point nine million dollar salary, compared to Butler’s seven hundred forty-five thousand.

“In the NBA, finding true value makes a big difference. Teams like Memphis, with both Jaylen Wells and Scotty Pippen Jr. ranked among the top twenty for cost-effective performance, are making the most of their salary budget. That kind of smart spending can give a team a real advantage. On the other hand, teams with several high-paid players who offer less return often struggle to stay competitive while working within the limits of the salary cap.”

PHOTO: Kelley L Cox/Imagn Images