Spotrac releases best value rankings every season and this season there were only two players with a perfect 100/100 true value score. The two most valuable contracts in the NBA, according to Spotrac’s value rankings, are Giannis Antetokounmpo and Luka Doncic.
Giannis Antetokounmpo is currently in the third year of a four year $100M contract that he signed back in 2016. Whereas, Luka Doncic is currently in the second year of his initial rookie-scale contract which is set to pay him a total of $18M over the next two seasons.
These contracts are obviously extreme when it comes to valued contracts in the NBA.