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. Open in glossary →

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Team Salary

$215.3M

130.5% 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. Open in glossary →

$253.0M

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. 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 →

-$50.3M

w/ holds: -$88.0M

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. 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 →

$23.1M

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.

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 $215.3M 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 → $253.0M

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. 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	Anthony Edwards SG · 3 yrs · $156.9M left	SG	25	$48.9M	$52.3M	$55.7M	$41.3M	—
2	LaMelo Ball PG · 3 yrs · $130.7M left	PG	25	$40.8M	$43.6M	$46.4M	$41.3M	—
3	Rudy Gobert C · 2 yrs · $74.5M left	C	34	$36.5M	$38.0M PO	$57.0M	—	—
4	Jaden McDaniels SF · 3 yrs · $84.0M left	SF	25	$26.2M	$28.0M NG	$29.8M	$41.3M	—
5	Ayo Dosunmu PG · 4 yrs · $86.5M left	PG	26	$19.3M	$20.9M	$22.4M	$23.9M	$35.9M
6	Donte DiVincenzo SG · 1 yr · $12.5M left	SG	29	$12.5M	$23.8M	—	—	—
7	Jonathan Kuminga PF · 2 yrs · $12.4M left	PF	23	$6.1M	$6.4M PO	$12.1M	—	—
8	Cody Williams SF · 2 yrs · $13.7M left	SF	21	$6.0M	$7.7M TO	$23.0M	—	—
9	Joan Beringer C · 3 yrs · $16.1M left	C	19	$4.4M	$4.6M TO	$7.1M TO	$21.3M	—
10	Jaylen Clark SG · 3 yrs · $10.0M left	SG	24	$3.1M	$3.3M	$3.6M NG	$6.8M	—
11	Nah'Shon Hyland PG · 1 yr · $2.8M left	PG	26	$2.8M	$2.5M	—	—	—
12	Terrence Shannon Jr. SG · 2 yrs · $7.9M left	SG	26	$2.8M	$5.1M TO	$15.2M	—	—
13	Joe Ingles SF · No contract	SF	38	$2.5M	—	—	—	—
14	Trey Lyles PF · 1 yr · $3.9M left	PF	30	$2.4M NG	$2.5M	—	—	—
15	Isaiah Evans SF · 4 yrs · $9.3M left	SF	20	$1.4M	$2.3M	$2.7M	$2.9M TO NG	$5.5M
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			$215.3M ($253.0M)	$214.1M ($242.9M)	$169.7M ($277.0M)	$26.9M ($178.7M)	$0 ($41.5M)
	Cap Space			-$88.0M	-$61.4M	-$77.3M	$40.9M	$200.1M
	1st Apron Space			-$6.3M	$15.8M	$83.2M	$251.3M	$306.0M
	2nd Apron Space			$6.7M	$30.1M	$98.9M	$268.6M	$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. 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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