Miami Heat

2026-27 Cap Sheet • Eastern • Southeast

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: CLE MIL HOU SAS POR MIN SAC ORL ATL

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Scenario Trades (1)

↙ Trade with MIA mirrored Valid

Sent: Davion Mitchell Received: Goga Bitadze, Tristan Da Silva, Noah Penda, Jonathan Isaac, Jevon Carter

Team Salary

$212.9M

129.0% 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 →

$225.1M

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 →

-$47.9M

w/ holds: -$60.1M

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 →

$14.5M

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 →

18/15 +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 $212.9M 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 → $225.1M

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	Giannis Antetokounmpo PF · 2 yrs · $121.2M left	PF	31	$58.5M	$62.8M PO	$57.8M	—	—
2	Bam Adebayo C · 3 yrs · $160.3M left	C	29	$49.5M	$53.4M	$57.4M PO	$49.5M	—
3	Andrew Wiggins SF · 3 yrs · $64.0M left	SF	31	$30.2M	$16.5M	$17.3M PO	$32.9M	—
4	Nikola Jovic PF · 4 yrs · $62.4M left	PF	23	$16.2M	$14.9M	$15.1M	$16.2M	$30.8M
5	Bobby Portis PF · 2 yrs · $30.1M left	PF	31	$14.5M	$15.6M PO	$29.6M	—	—
6	Goga Bitadze via ORL C · 1 yr · $7.6M left	C	27	$7.6M	$9.1M	—	—	—
7	Tim Hardaway Jr. SG · 1 yr · $6.1M left	SG	34	$6.1M	$7.3M	—	—	—
8	Klay Thompson SG · 2 yrs · $11.5M left	SG	36	$5.6M	$5.9M PO	$7.1M	—	—
9	Tristan Da Silva via ORL PF · 2 yrs · $10.1M left	PF	25	$4.0M	$6.1M TO	$7.4M	—	—
10	Myron Gardner SG · 2 yrs · $5.1M left	SG	25	$2.6M NG	$2.5M NG	$4.8M	—	—
11	Dru Smith PG · 2 yrs · $5.5M left	PG	28	$2.6M	$2.9M TO NG	$5.6M	—	—
12	Simone Fontecchio SF · 1 yr · $2.4M left	SF	30	$2.4M	$2.5M	—	—	—
13	Nick Richards C · 1 yr · $3.1M left	C	28	$2.4M	$2.5M	—	—	—
14	Jonathan Isaac via ORL PF · 1 yr · $3.5M left	PF	29	$2.4M	$4.2M	—	—	—
15	Jevon Carter via ORL PG · 1 yr · $2.4M left	PG	31	$2.4M	$2.9M	—	—	—
16	Pelle Larsson SG · 5 yrs · $62.3M left	SG	25	$2.3M	$13.4M	$14.5M	$15.5M	$16.6M
17	Noah Penda via ORL SF · 3 yrs · $7.4M left	SF	21	$2.2M	$2.5M NG	$2.7M TO	$3.3M	—
18	Ryan Conwell SG · 3 yrs · $6.3M left	SG	22	$1.4M	$2.3M NG	$2.7M TO NG	$5.1M	—
Two-Way Contracts (3 of 3 slots • not counted against the cap or the 15-man roster)
—	Tre Donaldson Two-Way	PG	22	$678K	—	—	—	—
—	Vladislav Goldin Two-Way	C	25	$678K	—	—	—	—
—	Keshad Johnson Two-Way	SF	25	$678K	—	—	—	—
	Total			$212.9M ($225.1M)	$198.9M ($227.4M)	$109.7M ($221.9M)	$31.7M ($122.5M)	$16.6M ($47.4M)
	Cap Space			-$60.1M	-$45.9M	-$22.2M	$97.1M	$194.2M
	1st Apron Space			-$3.9M	$31.0M	$143.2M	$246.4M	$289.4M
	2nd Apron Space			$9.1M	$45.3M	$158.9M	$263.7M	$308.4M

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

Miami Heat

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