Houston Rockets

2026-27 Cap Sheet • Western • Southwest

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 → Hard Capped at 1st Apron Hard Cap Fundamentals A strict salary limit that cannot be exceeded under any circumstances. Teams become hard-capped by certain actions: using the NTMLE (hard-capped at first apron), using the BAE (first apron), receiving a sign-and-trade (first apron), or aggregating salaries (second apron). Open in glossary →

Curry's Last Dance

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Team Salary

$200.4M

121.5% of cap

+ $12.3M 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 →

$212.7M

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 →

-$35.4M

w/ holds: -$47.7M

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 →

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.

HARD CAP Hard Cap Fundamentals A strict salary limit that cannot be exceeded under any circumstances. Teams become hard-capped by certain actions: using the NTMLE (hard-capped at first apron), using the BAE (first apron), receiving a sign-and-trade (first apron), or aggregating salaries (second apron). Open in glossary → at $209.0M — Non-Taxpayer MLE ($8.6M room)

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 $200.4M 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 → $212.7M

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	Kevin Durant SF · 2 yrs · $90.0M left	SF	37	$43.9M	$46.1M PO	$57.8M	—	—
2	Alperen Sengun C · 4 yrs · $151.1M left	C	24	$35.6M	$37.3M	$39.0M	$39.0M PO	$41.3M
3	Fred VanVleet PG · 1 yr · $25.0M left	PG	32	$25.0M	$37.5M	—	—	—
4	Jabari Smith Jr. PF · 5 yrs · $122.0M left	PF	23	$23.6M	$21.8M	$23.6M	$25.5M	$27.4M
5	Tari Eason PF · 5 yrs · $81.5M left	PF	25	$14.1M	$15.2M	$16.3M	$17.4M	$18.5M PO
6	Steven Adams C · 2 yrs · $24.9M left	C	33	$13.0M	$11.9M	$22.6M	—	—
7	Amen Thompson SG · 1 yr · $12.3M left	SG	23	$12.3M	$36.8M	—	—	—
8	Reed Sheppard SG · 2 yrs · $25.2M left	SG	22	$11.1M	$14.0M TO	$41.3M	—	—
9	Clint Capela C · 2 yrs · $14.4M left	C	32	$7.0M	$7.4M	$14.0M	—	—
10	Marcus Smart PG · 2 yrs · $12.4M left	PG	32	$6.1M	$6.4M PO	$12.1M	—	—
11	Jeff Green PF · No contract	PF	40	$2.5M	—	—	—	—
12	Aaron Holiday PG · No contract	PG	29	$2.5M	—	—	—	—
13	Bogdan Bogdanovic SG · 1 yr · $2.4M left	SG	34	$2.4M	$2.5M	—	—	—
14	Isaiah Crawford SF · 2 yrs · $5.1M left	SF	24	$2.4M	$2.7M	$3.5M	—	—
15	Jae'Sean Tate SF · 1 yr · $3.1M left	SF	30	$2.4M NG	$2.5M	—	—	—
16	Bruce Thornton PG · 4 yrs · $9.3M left	PG	23	$1.4M	$2.3M NG	$2.7M NG	$2.9M TO NG	$5.5M
Two-Way Contracts (3 of 3 slots • not counted against the cap or the 15-man roster)
—	Rafael Castro Two-Way	C	23	$678K	—	—	—	—
—	Quadir Copeland Two-Way	SG	23	$678K	—	—	—	—
—	Sean Pedulla Two-Way	PG	23	$678K	—	—	—	—
	Total			$200.4M ($212.7M)	$165.0M ($244.2M)	$81.7M ($232.8M)	$84.9M ($84.9M)	$46.0M ($92.8M)
	Cap Space			-$47.7M	-$62.7M	-$33.1M	$134.7M	$148.8M
	1st Apron Space			$8.6M	$64.9M	$171.2M	$193.3M	$260.0M
	2nd Apron Space			$21.6M	$79.2M	$186.9M	$210.6M	$279.1M

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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