Denver Nuggets

2026-27 Cap Sheet • Western • Northwest

Above 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 →

Magic Miracle

Linked Teams: LAC DAL MEM NOP WAS POR ORL SAC

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Team Salary

$216.8M

131.4% of cap

+ $21.5M 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 →

$238.3M

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 →

-$51.8M

w/ holds: -$73.3M

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 →

$28.1M

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 →

13/15 +2/3

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 $216.8M 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 → $238.3M

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	Nikola Jokic C · 2 yrs · $121.9M left	C	31	$59.0M	$62.8M PO	$57.8M	—	—
2	Jamal Murray PG · 3 yrs · $161.5M left	PG	29	$50.1M	$53.8M	$57.5M	$49.5M	—
3	Aaron Gordon PF · 3 yrs · $103.6M left	PF	31	$32.0M	$34.5M	$37.1M PO	$55.6M	—
4	Cameron Johnson SF · 1 yr · $22.5M left	SF	30	$23.1M	$33.8M	—	—	—
5	Christian Braun SG · 5 yrs · $125.0M left	SG	25	$21.6M	$23.3M	$25.0M	$26.7M	$28.4M
6	Zeke Nnaji C · 2 yrs · $14.9M left	C	25	$7.5M	$7.5M PO	$14.2M	—	—
7	Spencer Jones PF · 2 yrs · $11.8M left	PF	25	$6.0M	$5.8M	$7.5M	—	—
8	Julian Strawther SF · 1 yr · $4.8M left	SF	24	$4.8M	$14.5M	—	—	—
9	DaRon Holmes II PF · 2 yrs · $8.9M left	PF	24	$3.4M	$5.5M TO	$16.6M	—	—
10	Bruce Brown Jr. SG · No contract	SG	30	$2.5M	—	—	—	—
11	Justin Holiday SF · No contract	SF	37	$2.5M	—	—	—	—
12	David Roddy PF · No contract	PF	25	$2.5M	—	—	—	—
13	Marvin Bagley III PF · 1 yr · $3.5M left	PF	27	$2.4M	$6.7M	—	—	—
14	DeMar DeRozan SG · 1 yr · $3.9M left	SG	37	$2.4M	$2.5M	—	—	—
15	Tyus Jones PG · 1 yr · $2.4M left	PG	30	$2.4M	$2.5M	—	—	—
16	Markus Howard PG · No contract	PG	27	$2.2M	—	—	—	—
17	Curtis Jones PG · No contract	PG	24	$2.2M	—	—	—	—
18	Trevon Brazile PF · 1 yr · $1.4M left	PF	23	$1.4M	$2.5M	—	—	—
Dead Money (1 player)
—	Jonas Valanciunas Waived	—	—	$666K	$666K	$666K	—	—
Two-Way Contracts (2 of 3 slots • not counted against the cap or the 15-man roster)
—	Bryce Hopkins Two-Way	SF	25	$678K	—	—	—	—
—	KJ Simpson Two-Way	PG	24	$678K	—	—	—	—
	Total			$216.8M ($238.3M)	$193.9M ($256.2M)	$120.3M ($216.3M)	$26.7M ($131.9M)	$28.4M ($28.4M)
	Cap Space			-$73.3M	-$74.7M	-$16.7M	$87.7M	$213.1M
	1st Apron Space			-$7.8M	$36.0M	$132.6M	$251.5M	$277.5M
	2nd Apron Space			$5.2M	$50.3M	$148.3M	$268.8M	$296.6M

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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