Minnesota Timberwolves
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.
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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.
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Magic Miracle
Viewing a shared scenario. Clone it to make your own edits.
Scenario Trades (1)
↙
Trade with MIN
mirrored
Valid
Sent: Jaden McDaniels, Donte DiVincenzo, Terrence Shannon Jr.
Received: Desmond Bane
TPE: $2.1M
Team Salary
$213.2M
129.2% of cap
+ $37.7M 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.
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$251.0M
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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-$48.2M
w/ holds:
-$86.0M
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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$15.8M
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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12/15
+3/3
Cap Position
Cap
Tax
1st
2nd
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
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 $213.2M
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.
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$251.0M
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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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 |
Anthony Edwards
|
SG | 25 | $48.9M | $52.3M | $55.7M | $41.3M | — |
| 2 |
LaMelo Ball
|
PG | 25 | $40.8M | $43.6M | $46.4M | $41.3M | — |
| 3 |
Desmond Bane
via ORL
|
SG | 28 | $39.4M | $42.2M | $44.9M | $41.3M | — |
| 4 |
Rudy Gobert
|
C | 34 | $36.5M | $38.0M PO | $57.0M | — | — |
| 5 |
Ayo Dosunmu
|
PG | 26 | $19.3M | $20.9M | $22.4M | $23.9M | $35.9M |
| 6 |
Jonathan Kuminga
|
PF | 23 | $6.1M | $6.4M PO | $12.1M | — | — |
| 7 |
Cody Williams
|
SF | 21 | $6.0M | $7.7M TO | $23.0M | — | — |
| 8 |
Joan Beringer
|
C | 19 | $4.4M | $4.6M TO | $7.1M TO | $21.3M | — |
| 9 |
Jaylen Clark
|
SG | 24 | $3.1M | $3.3M | $3.6M NG | $6.8M | — |
| 10 |
Nah'Shon Hyland
|
PG | 26 | $2.8M | $2.5M | — | — | — |
| 11 |
Joe Ingles
|
SF | 38 | $2.5M | — | — | — | — |
| 12 |
Trey Lyles
|
PF | 30 | $2.4M NG | $2.5M | — | — | — |
| 13 |
Isaiah Evans
|
SF | 20 | $1.4M | $2.3M | $2.7M | $2.9M TO NG | $5.5M |
| 14 | Empty roster spot | $1.4M | $1.4M | $1.4M | $1.4M | $1.4M | ||
| 15 | Empty roster spot | — | — | — | — | — | ||
|
Dead Money
(1 player)
|
||||||||
| — |
John Konchar
Bought Out
|
— | — | $2.1M | $2.1M | $2.1M | — | — |
|
Two-Way Contracts
(3 of 3 slots • not counted against the cap or the 15-man roster)
|
||||||||
| — |
Enrique Freeman
Two-Way
|
PF | 26 | $678K | — | — | — | — |
| — |
Zyon Pullin
Two-Way
|
PG | 25 | $678K | — | — | — | — |
| — |
Rocco Zikarsky
Two-Way
|
C | 20 | $678K | — | — | — | — |
| Total | $213.2M ($252.3M) | $223.2M ($229.5M) | $184.8M ($278.2M) | $26.9M ($180.1M) | $0 ($42.8M) | |||
| Cap Space | -$87.3M | -$48.0M | -$78.6M | $39.5M | $198.8M | |||
| 1st Apron Space | -$5.6M | $5.3M | $66.8M | $250.0M | $304.6M | |||
| 2nd Apron Space | $7.4M | $19.6M | $82.5M | $267.3M | $323.7M | |||
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