In any case where a player sees their salary reduced due to missing games because they are unvaccinated, the team will not see any luxury tax savings.
Unvaccinated players will have their pay reduced by 1/91.6th of their annual salary for any game they miss due to local restrictions.
Similar to last season, a team will not receive any tax savings for each game a player misses.
The Golden State Warriors previously were in a situation where they could lose Andrew Wiggins for home games until he elected to get vaccinated. The Warriors are slated have a severe luxury tax payment and while they would have saved on his salary, they would not have received a luxury tax savings.