Oklahoma City Thunder

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 →

Blow Up The Kings 2.0 (Beta Challenge)

Linked Teams: SAC MIL ATL SAS WAS CLE PHI CHA HOU MIA BKN

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Scenario Trades (1)

↙ Trade with OKC mirrored Valid

Sent: Shai Gilgeous-Alexander, Cason Wallace, Ajay Mitchell Received: Zach LaVine, Emanuel Sharp TPE: $751K

Team Salary

$213.5M

129.4% 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 →

$216.0M

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 →

-$48.5M

w/ holds: -$51.0M

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 →

$16.8M

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. Open in glossary →

13/15 +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 $213.5M 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 → $216.0M

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	Zach LaVine via SAC SG · 1 yr · $49.0M left	SG	31	$49.0M	$41.3M	—	—	—
2	Chet Holmgren C · 5 yrs · $239.3M left	C	24	$41.3M	$44.6M	$47.9M	$51.2M	$54.5M
3	Jalen Williams SF · 5 yrs · $239.3M left	SF	25	$41.3M	$44.6M	$47.9M	$51.2M	$54.5M
4	Isaiah Hartenstein C · 3 yrs · $75.0M left	C	28	$23.1M	$25.0M	$26.9M	$40.3M	—
5	Alex Caruso SG · 3 yrs · $63.0M left	SG	32	$19.6M	$21.0M	$22.4M	$33.7M	—
6	Jaylin Williams C · 2 yrs · $15.5M left	C	24	$7.8M	$7.8M TO	$14.8M	—	—
7	Aday Mara C · 4 yrs · $27.0M left	C	21	$5.8M	$6.1M	$6.4M TO	$8.8M TO	$26.3M
8	Nikola Topic PG · 2 yrs · $12.9M left	PG	21	$5.4M	$7.5M TO	$22.4M	—	—
9	Kenrich Williams PF · 1 yr · $5.0M left	PF	31	$5.0M	$6.0M	—	—	—
10	Thomas Sorber C · 3 yrs · $17.9M left	C	20	$4.9M	$5.1M TO	$7.8M TO	$23.5M	—
11	Bennett Stirtz PG · 4 yrs · $22.8M left	PG	22	$4.7M	$5.0M	$5.2M TO	$8.0M TO	$23.9M
12	Jared McCain SG · 2 yrs · $11.2M left	SG	22	$4.4M	$6.8M TO	$20.4M	—	—
13	Emanuel Sharp via SAC SG · 3 yrs · $6.3M left	SG	22	$1.4M	$2.3M	$2.7M TO NG	$3.2M	—
14	Empty roster spot			$1.4M	$1.4M	$1.4M	$1.4M	$1.4M
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			$213.5M ($217.4M)	$175.6M ($224.2M)	$167.1M ($226.0M)	$119.0M ($221.1M)	$108.9M ($160.5M)
	Cap Space			-$52.4M	-$42.7M	-$26.4M	-$1.5M	$81.1M
	1st Apron Space			-$5.9M	$53.0M	$84.4M	$157.8M	$195.7M
	2nd Apron Space			$7.1M	$67.3M	$100.2M	$175.1M	$214.8M

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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