Oklahoma City Thunder
2026-27 Cap Sheet • Western • Northwest
About this cap sheet
Explore Oklahoma City Thunder'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
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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Team Salary
$214.3M
129.9% of cap
+ $2.5M 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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$216.8M
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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-$49.3M
w/ holds:
-$51.8M
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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$19.5M
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.
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14/15
+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 $214.3M
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.
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$216.8M
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 |
Chet Holmgren
|
C | 24 | $41.3M | $44.6M | $47.9M | $51.2M | $54.5M |
| 2 |
Jalen Williams
|
SF | 25 | $41.3M | $44.6M | $47.9M | $51.2M | $54.5M |
| 3 |
Shai Gilgeous-Alexander
|
PG | 28 | $40.8M | $60.6M | $65.5M | $70.3M | $75.2M PO |
| 4 |
Isaiah Hartenstein
|
C | 28 | $23.1M | $25.0M | $26.9M | $40.3M | — |
| 5 |
Alex Caruso
|
SG | 32 | $19.6M | $21.0M | $22.4M | $33.7M | — |
| 6 |
Jaylin Williams
|
C | 24 | $7.8M | $7.8M TO | $14.8M | — | — |
| 7 |
Cason Wallace
|
PG | 22 | $7.4M | $22.3M | — | — | — |
| 8 |
Aday Mara
|
C | 21 | $5.8M | $6.1M | $6.4M TO | $8.8M TO | $26.3M |
| 9 |
Nikola Topic
|
PG | 21 | $5.4M | $7.5M TO | $22.4M | — | — |
| 10 |
Kenrich Williams
|
PF | 31 | $5.0M | $6.0M | — | — | — |
| 11 |
Thomas Sorber
|
C | 20 | $4.9M | $5.1M TO | $7.8M TO | $23.5M | — |
| 12 |
Bennett Stirtz
|
PG | 22 | $4.7M | $5.0M | $5.2M TO | $8.0M TO | $23.9M |
| 13 |
Jared McCain
|
SG | 22 | $4.4M | $6.8M TO | $20.4M | — | — |
| 14 |
Ajay Mitchell
|
PG | 24 | $2.9M NG | $2.9M TO | $5.4M | — | — |
| 15 | Empty roster spot | — | — | — | — | — | ||
|
Two-Way Contracts
(3 of 3 slots • not counted against the cap or the 15-man roster)
|
||||||||
| — |
Brooks Barnhizer
Two-Way
|
SG | 24 | $678K | — | — | — | — |
| — |
Josh Dix
Two-Way
|
SF | 22 | $678K | — | — | — | — |
| — |
Otega Oweh
Two-Way
|
SG | 23 | $678K | — | — | — | — |
| Total | $214.3M ($216.8M) | $236.8M ($265.0M) | $229.9M ($292.9M) | $189.4M ($286.9M) | $184.1M ($234.3M) | |||
| Cap Space | -$51.8M | -$83.5M | -$93.2M | -$67.3M | $7.3M | |||
| 1st Apron Space | -$5.3M | -$6.9M | $23.0M | $88.8M | $121.9M | |||
| 2nd Apron Space | $7.7M | $7.4M | $38.7M | $106.1M | $140.9M | |||
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