Oklahoma City Thunder

2026-27 Cap Sheet • Western • Northwest

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. Open in glossary →

Give NOLA A Fresh Start

Linked Teams: CHI ATL SAC NOP DET CLE

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Scenario Trades (1)

↙ Trade with ATL, OKC mirrored Valid

Sent: Chet Holmgren, Jalen Williams, Shai Gilgeous-Alexander, Isaiah Hartenstein, Alex Caruso, Jaylin Williams, Cason Wallace, Jared McCain, Ajay Mitchell Received: Zion Williamson, Dejounte Murray, Patrick Williams, Max Strus, Herb Jones, Zach Collins, Noa Essengue, DeAndre Jordan, Yves Missi, Bryce McGowens, Ebuka Okorie TPE: $35.3M

Team Salary

$179.0M

108.5% 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. Open in glossary →

$181.4M

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 →

-$14.0M

w/ holds: -$16.4M

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 →

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 →

16/15 +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 $179.0M 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 → $181.4M

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	Zion Williamson via NOP PF · 2 yrs · $87.1M left	PF	26	$42.2M	$44.9M	$41.3M	—	—
2	Dejounte Murray via NOP PG · 2 yrs · $59.5M left	PG	29	$32.8M	$30.8M PO	$36.9M	—	—
3	Patrick Williams via NOP PF · 3 yrs · $54.0M left	PF	25	$18.0M	$18.0M	$18.0M PO	$21.6M	—
4	Max Strus via NOP SG · 1 yr · $16.7M left	SG	30	$16.7M	$20.0M	—	—	—
5	Herb Jones via NOP SF · 1 yr · $14.9M left	SF	27	$14.9M	$17.9M	—	—	—
6	Zach Collins via NOP C · 2 yrs · $17.0M left	C	28	$8.5M	$8.5M TO NG	$10.2M	—	—
7	Aday Mara C · 4 yrs · $27.0M left	C	21	$5.8M	$6.1M	$6.4M TO	$8.8M TO	$26.3M
8	Noa Essengue via NOP PF · 3 yrs · $19.9M left	PF	19	$5.7M	$6.0M	$8.2M TO	$9.9M	—
9	Nikola Topic PG · 2 yrs · $12.9M left	PG	21	$5.4M	$7.5M TO	$22.4M	—	—
10	Kenrich Williams PF · 1 yr · $5.0M left	PF	31	$5.0M	$6.0M	—	—	—
11	Thomas Sorber C · 3 yrs · $17.9M left	C	20	$4.9M	$5.1M TO	$7.8M TO	$23.5M	—
12	Bennett Stirtz PG · 4 yrs · $22.8M left	PG	22	$4.7M	$5.0M	$5.2M TO	$8.0M TO	$23.9M
13	Ebuka Okorie via NOP PG · 4 yrs · $21.7M left	PG	19	$4.5M	$4.7M	$4.9M TO	$7.6M TO	$9.1M
14	DeAndre Jordan via NOP C · 2 yrs · $7.9M left	C	38	$3.9M	$4.1M	$4.9M	—	—
15	Yves Missi via NOP C · 2 yrs · $9.1M left	C	22	$3.5M	$5.6M TO	$6.7M	—	—
16	Bryce McGowens via NOP SG · 2 yrs · $5.5M left	SG	23	$2.6M	$2.9M TO	$3.5M	—	—
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			$179.0M ($181.4M)	$149.1M ($192.9M)	$50.6M ($176.5M)	$24.3M ($79.3M)	$0 ($59.3M)
	Cap Space			-$16.4M	-$11.4M	$23.2M	$140.3M	$182.3M
	1st Apron Space			$30.0M	$80.8M	$202.3M	$253.9M	$306.0M
	2nd Apron Space			$43.0M	$95.1M	$218.1M	$271.2M	$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. 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

Oklahoma City Thunder

Scenario Trades (1)

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