Lakers charged $9 million in luxury tax for last year’s 27-win season

The Lakers will pay a sizable tax bill for last season’s 27-win team.

According to a memo distributed by the NBA to each team, the Lakers will be charged $9 million in luxury taxes for the 2013-14 season.

The Lakers paid slightly more than $77.1 million in salary, about $5.3 million above the league’s $71.7-million tax threshold.

Other taxpayers include the Brooklyn Nets ($90.6 million), New York Knicks ($36.3 million), Miami Heat ($14.4 million) and Clippers ($1.3 million).

The 25 teams under the tax line will receive $3 million of the taxpayers’ combined contribution, and the balance will go toward the NBA’s revenue-sharing plan.

The league also set the salary cap for the 2014-15 season at $63,065,000.

If the Lakers renounced their rights to all of their free agents (except restricted free agent Ryan Kelly while keeping non-guaranteed Kendall Marshall), the team would have $21.5 million in cap space to spend in free agency.

Should the Lakers waive and stretch out the salary of Steve Nash over three seasons, the cap room could grow to $27.4 million (to $28.4 million if the team also parted ways with Kelly and Marshall).

The league also set maximum salaries for the season, starting at $14.7 million for players with up to six years of NBA experience. Veterans with seven to nine years in the league can earn up to $17.7 million, while those with at least 10 years in the NBA can earn up to $20.6 million.

A player over the maximum salary last season can earn up to 105% of his previous wage, which is why Carmelo Anthony is eligible for a contract starting at $22.5 million.

The 2014-15 salary cap is based on the NBA’s basketball-related income, which totaled $4.522 billion last season.

Email Eric Pincus at eric.pincus@gmail.com and follow him on Twitter @EricPincus.