Cleveland Cavaliers

2026-27 Cap Sheet • Eastern • Central

Over Cap, Below First Apron First Apron Thresholds The first tax apron ($195,945,000 in 2025-26) restricts teams from using the non-taxpayer MLE, bi-annual exception, sign-and-trades to acquire players, and prior-year TPEs. Teams above the first apron can only take back 100% of outgoing salary in trades. Open in glossary →

Tom Dundon's Dream Team

Linked Teams: ATL NYK DAL CHA DEN POR MIA CHI LAC MIL BOS TOR BKN NOP HOU

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Team Salary

$208.3M

126.2% of cap

+ $17.2M cap holds Cap Hold Fundamentals A placeholder amount charged against a team's cap for free agents whose rights they hold. Cap holds count toward team salary even though no contract exists. Teams must renounce a player's rights to remove the cap hold, but doing so means losing the ability to re-sign that player using Bird rights. Open in glossary →

$225.4M

Salary Cap Salary Cap Fundamentals The maximum amount a team can spend on player salaries, set annually by the NBA based on Basketball Related Income (BRI). For 2025-26, the salary cap is $154,647,000. Unlike the NFL, the NBA's cap is a "soft cap" — teams can exceed it using various exceptions. Open in glossary →

$165.0M

Cap Space Cap Space / Cap Room Fundamentals The difference between a team's current salary and the salary cap. Teams with cap space can sign free agents or absorb salary in trades without sending matching salary out. Open in glossary →

-$43.3M

w/ holds: -$60.4M

Tax Line Luxury Tax Line Thresholds The salary threshold above which teams must pay the luxury tax. Set at $187,895,000 for 2025-26. Separate from the salary cap — a team can be over the cap without paying tax. Open in glossary →

$201.0M

Tax Bill Luxury Tax Fundamentals A dollar-for-dollar (or more) penalty paid by teams whose total salary exceeds the luxury tax line. For 2025-26, the tax line is $187,895,000. Tax rates increase with each bracket and are higher for repeat offenders. Open in glossary →

$7.7M

Roster Roster Limits Roster NBA teams can carry up to 15 players on standard contracts plus up to 3 two-way contracts (18 total). The minimum is 14 on opening day and 13 during the season. If a team has fewer than 12 players, an incomplete roster charge is assessed for each missing spot. Open in glossary →

14/15 +3/3

Cap Position

Cap

Tax

1st

2nd

Salary cap $165.0M Teams above this line can no longer use cap space to add salary — they sign and trade using exceptions instead. Luxury tax line $201.0M Total salary above this line is taxed, at escalating rates the further over you go. First apron $209.0M A hard ceiling for some moves — above it a team loses the bi-annual exception, sign-and-trade acquisitions, and the full mid-level. Second apron $222.0M The harshest tier — above it a team loses aggregation, the taxpayer mid-level, and can have future first-round picks frozen.

Cap Salary Cap Fundamentals The maximum amount a team can spend on player salaries, set annually by the NBA based on Basketball Related Income (BRI). For 2025-26, the salary cap is $154,647,000. Unlike the NFL, the NBA's cap is a "soft cap" — teams can exceed it using various exceptions. Open in glossary → $165.0M Tax Luxury Tax Line Thresholds The salary threshold above which teams must pay the luxury tax. Set at $187,895,000 for 2025-26. Separate from the salary cap — a team can be over the cap without paying tax. Open in glossary → $201.0M 1st Apron First Apron Thresholds The first tax apron ($195,945,000 in 2025-26) restricts teams from using the non-taxpayer MLE, bi-annual exception, sign-and-trades to acquire players, and prior-year TPEs. Teams above the first apron can only take back 100% of outgoing salary in trades. Open in glossary → $209.0M 2nd Apron Second Apron Thresholds The second tax apron ($207,824,000 in 2025-26) imposes the strictest restrictions. Teams above it cannot: aggregate salaries in trades, send cash in trades, use any MLE, send players via sign-and-trade, or trade first-round picks 7 years out. Their distant first-round picks are also "frozen." Open in glossary → $222.0M Team $208.3M w/ Holds Cap Hold Fundamentals A placeholder amount charged against a team's cap for free agents whose rights they hold. Cap holds count toward team salary even though no contract exists. Teams must renounce a player's rights to remove the cap hold, but doing so means losing the ability to re-sign that player using Bird rights. Open in glossary → $225.4M

Cap Hold Fundamentals A placeholder amount charged against a team's cap for free agents whose rights they hold. Cap holds count toward team salary even though no contract exists. Teams must renounce a player's rights to remove the cap hold, but doing so means losing the ability to re-sign that player using Bird rights. Open in glossary →

Season

Swipe salaries to change year. Contract totals include remaining option years, not cap holds.

#	Player	Pos	Age	26-27	27-28	28-29	29-30	30-31
1	Donovan Mitchell SG · 5 yrs · $323.0M left	SG	30	$50.1M	$60.9M	$65.8M	$70.7M	$75.5M PO
2	Evan Mobley C · 4 yrs · $222.7M left	C	25	$50.1M	$53.8M	$57.5M	$61.2M	$41.3M
3	James Harden PG · 3 yrs · $97.0M left	PG	37	$29.9M	$32.3M	$34.7M PO	$52.1M	—
4	Jarrett Allen C · 3 yrs · $90.7M left	C	28	$28.0M	$30.2M	$32.5M	$48.7M	—
5	Peyton Watson SF · 4 yrs · $88.0M left	SF	24	$20.5M	$21.5M	$22.5M	$23.5M PO	$41.3M
6	Sam Merrill SG · 3 yrs · $29.5M left	SG	30	$9.2M	$9.8M	$10.5M	$20.0M	—
7	Jaylon Tyson SF · 2 yrs · $9.3M left	SF	23	$3.7M	$5.6M TO	$16.9M	—	—
8	Ed Davis C · No contract	C	37	$2.5M	—	—	—	—
9	Damian Jones C · No contract	C	31	$2.5M	—	—	—	—
10	Raul Neto PG · No contract	PG	34	$2.5M	—	—	—	—
11	Chuma Okeke PF · No contract	PF	28	$2.5M	—	—	—	—
12	Rajon Rondo PG · No contract	PG	40	$2.5M	—	—	—	—
13	Olivier Sarr C · No contract	C	27	$2.5M	—	—	—	—
14	Tristan Thompson C · No contract	C	35	$2.5M	—	—	—	—
15	Thomas Bryant C · 1 yr · $2.4M left	C	29	$2.4M	$2.5M	—	—	—
16	Mario Hezonja SF · 1 yr · $2.4M left	SF	31	$2.4M	$2.5M	—	—	—
17	Nae'Qwan Tomlin PF · 1 yr · $2.4M left	PF	25	$2.4M	$2.5M	—	—	—
18	Craig Porter Jr. PG · 1 yr · $2.4M left	PG	26	$2.4M NG	$2.5M	—	—	—
19	Tyrese Proctor SG · 3 yrs · $7.4M left	SG	22	$2.2M	$2.5M NG	$2.7M TO	$5.2M	—
20	Khalifa Diop C · 4 yrs · $9.3M left	C	24	$1.4M	$2.3M	$2.7M	$2.9M TO	$5.5M
21	Meleek Thomas SG · 4 yrs · $9.3M left	SG	20	$1.4M	$2.3M	$2.7M	$2.9M TO NG	$5.5M
Dead Money (2 players)
—	Cam Whitmore Bought Out	—	—	$1.8M	$1.8M	$1.8M	—	—
—	Ricky Rubio Bought Out	—	—	$424K	—	—	—	—
Two-Way Contracts (3 of 3 slots • not counted against the cap or the 15-man roster)
—	Tristan Enaruna Two-Way	SF	25	$678K	—	—	—	—
—	Riley Minix Two-Way	SF	25	$678K	—	—	—	—
—	Ernest Udeh, Jr. Two-Way	C	22	$678K	—	—	—	—
	Total			$208.3M ($225.4M)	$223.2M ($233.0M)	$233.5M ($250.4M)	$161.3M ($287.3M)	$75.5M ($169.1M)
	Cap Space			-$60.4M	-$51.5M	-$50.8M	-$67.6M	$72.5M
	1st Apron Space			$739K	$6.7M	$19.4M	$116.9M	$230.5M
	2nd Apron Space			$13.7M	$21.0M	$35.1M	$134.2M	$249.5M

Legend: Regular = under contract • Orange = Cap Hold Fundamentals A placeholder amount charged against a team's cap for free agents whose rights they hold. Cap holds count toward team salary even though no contract exists. Teams must renounce a player's rights to remove the cap hold, but doing so means losing the ability to re-sign that player using Bird rights. Open in glossary → • Blue = projected/edited • Struck = option declined • PO Player Opt • TO Team Opt • ETO Early Term • NG = non-guaranteed • Cap projections assume ~10% annual growth

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