Houston Rockets

2026-27 Cap Sheet • Western • Southwest

Over Cap, Below First Apron
Team Salary
$184.9M
112.1% of cap
+ $32.0M cap holds
$216.9M
Salary Cap
$165.0M
Cap Space
-$19.9M
w/ holds: -$51.9M
Tax Line
$201.0M
Tax Bill
$0
Roster
14+0

Cap Position

Cap
Tax
1st
2nd
Cap $165.0M Tax $201.0M 1st Apron $209.0M 2nd Apron $222.0M Team $184.9M w/ Holds $216.9M
# Player Pos 26-27 27-28 28-29 29-30 30-31
1
Kevin Durant
SF $43.9M $46.1M PO $57.8M
2
Alperen Sengun
C $35.6M $37.3M $39.0M $39.0M PO $41.3M
3
Fred VanVleet
PG $25.0M PO $30.0M
4
Jabari Smith Jr.
PF $23.6M $21.8M $23.6M $25.5M $27.4M
5
Tari Eason
PF $17.0M
6
Dorian Finney-Smith
PF $13.3M $13.3M $13.3M PO $20.0M
7
Steven Adams
C $13.0M $11.9M $19.5M
8
Amen Thompson
PG $12.3M TO $30.6M
9
Reed Sheppard
SG $11.1M TO $14.0M TO $33.3M
10
Clint Capela
C $7.0M $7.4M $13.4M
11
Jeff Green
PF $4.4M
12
Aaron Holiday
PG $3.7M
13
Josh Okogie
SG $3.7M
14
Jae'Sean Tate
SF $3.2M
15 Open
Total $184.9M ($216.9M) $151.8M ($212.5M) $76.0M ($200.0M) $64.6M ($84.6M) $27.4M ($68.7M)
Cap Space -$51.9M -$31.0M -$308K $135.0M $172.9M
1st Apron Space -$7.9M $17.4M $52.9M $193.6M $237.3M
2nd Apron Space $5.1M $31.7M $68.7M $210.9M $256.4M
Legend: Regular = under contract • Orange = cap hold Blue = projected/edited • Struck = option declined • PO Player Opt • TO Team Opt • ETO Early Term • NG = non-guaranteed • Cap projections assume ~10% annual growth