Los Angeles Lakers
2026-27 Cap Sheet • Western • Pacific
About this cap sheet
Explore Los Angeles Lakers's contracts, future payroll, draft picks, cap holds, and exceptions. Salary, cap holds, and available spending exceptions are different measures; a team's payroll alone does not determine its available cap room. Cap holds explained · Data and methodology
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.
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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).
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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.
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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).
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Team Salary
$200.9M
121.8% of cap
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.
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$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.
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-$35.9M
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.
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$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.
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$0
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.
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16/15
+3/3
Cap Position
Cap
Tax
1st
2nd
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).
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at $209.0M
— Non-Taxpayer MLE
($8.1M 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.
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$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.
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$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."
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$222.0M
Team $200.9M
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 |
Luka Doncic
|
PG | 27 | $49.5M | $53.4M | $57.4M PO | $49.5M | — |
| 2 |
Austin Reaves
|
SG | 28 | $41.2M | $43.0M | $46.3M | $49.6M | $41.3M |
| 3 |
Walker Kessler
|
C | 25 | $30.1M | $31.6M | $33.1M | $34.6M PO | $41.3M |
| 4 |
Quentin Grimes
|
SG | 26 | $14.0M | $14.7M | $15.3M | $16.0M PO | $30.5M |
| 5 |
Sandro Mamukelashvili
|
PF | 27 | $13.0M | $12.4M | $13.0M | $13.7M PO | $25.9M |
| 6 |
Jarred Vanderbilt
|
PF | 27 | $12.4M | $13.3M PO | $25.2M | — | — |
| 7 |
Collin Sexton
|
PG | 27 | $9.4M | $9.8M PO | $11.8M | — | — |
| 8 |
Jaden Hardy
|
PG | 24 | $6.0M | $6.0M TO NG | $11.4M | — | — |
| 9 |
Jake LaRavia
|
PF | 24 | $6.0M | $7.8M | — | — | — |
| 10 |
Dalton Knecht
|
SF | 25 | $4.2M | $6.5M TO | $19.4M | — | — |
| 11 |
Cameron Carr
|
SG | 21 | $3.3M | $3.5M | $3.6M TO | $6.4M TO | $19.1M |
| 12 |
Kevon Looney
|
C | 30 | $2.4M | $2.5M | — | — | — |
| 13 |
Matisse Thybulle
|
SF | 29 | $2.4M | $2.5M | — | — | — |
| 14 |
Ziaire Williams
|
SF | 25 | $2.4M | $2.5M | — | — | — |
| 15 |
Bronny James
|
PG | 21 | $2.3M NG | $2.5M TO NG | $4.7M | — | — |
| 16 |
Adou Thiero
|
SF | 22 | $2.2M | $2.5M TO NG | $4.8M | — | — |
|
Two-Way Contracts
(3 of 3 slots • not counted against the cap or the 15-man roster)
|
||||||||
| — |
Arthur Kaluma
Two-Way
|
SF | 24 | $678K | — | — | — | — |
| — |
Chris Mañon
Two-Way
|
SG | 24 | $678K | — | — | — | — |
| — |
AK Okereke
Two-Way
|
SF | 23 | $678K | — | — | — | — |
| Total | $200.9M ($200.9M) | $199.1M ($214.2M) | $168.8M ($246.1M) | $120.3M ($169.8M) | $0 ($158.1M) | |||
| Cap Space | -$35.9M | -$32.7M | -$46.5M | $49.9M | $83.5M | |||
| 1st Apron Space | $8.1M | $30.8M | $84.1M | $157.9M | $306.0M | |||
| 2nd Apron Space | $21.1M | $45.1M | $99.8M | $175.2M | $325.0M | |||
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.
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• Blue
= projected/edited • Struck
= option declined • PO
Player Opt • TO
Team Opt • ETO
Early Term • NG
= non-guaranteed •
Cap projections assume ~10% annual growth