Orlando Magic
2026-27 Cap Sheet • Eastern • Southeast
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.
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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.
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Magic Miracle
Viewing a shared scenario. Clone it to make your own edits.
Scenario Trades (4)
Trade with BOS
Valid
Sent: Jalen Suggs
Received: Derrick White
TPE: $2.1M
Trade with MIL
Valid
Sent: Jevon Carter, Jase Richardson
Received: Ryan Rollins
TPE: $1.6M
Trade with MEM
Valid
Sent: Wendell Carter Jr.
Received: Isaiah Stewart, Cam Spencer
TPE: $690K
Trade with CHA
Valid
Sent: Desmond Bane, Izaiyah Nelson
Received: Grayson Allen, Royce O'Neale, Sion James
Picks in: 2029 Rnd 1
TPE: $8.0M
Team Salary
$205.5M
124.6% of cap
+ $4.9M 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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$210.4M
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.
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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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-$40.5M
w/ holds:
-$45.4M
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.
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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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$4.5M
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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16/15
+2/3
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 $205.5M
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.
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$210.4M
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.
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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 |
Franz Wagner
|
SF | 25 | $41.8M | $44.8M | $47.9M | $51.0M | $41.3M |
| 2 |
Paolo Banchero
|
PF | 23 | $41.2M | $44.5M | $47.8M | $51.1M | $54.4M |
| 3 |
Derrick White
via BOS
|
SG | 32 | $30.3M | $32.6M | $34.8M | $41.3M | — |
| 4 |
Grayson Allen
via CHA
|
SG | 30 | $18.1M | $19.4M PO | $23.3M | — | — |
| 5 |
Isaiah Stewart
via MEM
|
C | 25 | $15.0M | $15.0M TO | $18.0M | — | — |
| 6 |
Royce O'Neale
via CHA
|
PF | 33 | $10.9M | $11.6M | $14.0M | — | — |
| 7 |
Anthony Black
|
PG | 22 | $10.1M | $30.3M | — | — | — |
| 8 |
Goga Bitadze
|
C | 27 | $7.6M | $14.5M | — | — | — |
| 9 |
Ryan Rollins
via MIL
|
PG | 24 | $4.0M | $4.0M PO | $4.8M | — | — |
| 10 |
Tristan Da Silva
|
PF | 25 | $4.0M | $6.1M TO | $18.4M | — | — |
| 11 |
Jamal Cain
|
SF | 27 | $2.6M NG | $2.5M | — | — | — |
| 12 |
Cory Joseph
|
PG | 35 | $2.5M | — | — | — | — |
| 13 |
Garrett Temple
|
SG | 40 | $2.5M MIN | — | — | — | — |
| 14 |
Nikola Vucevic
|
C | 35 | $2.4M | $2.5M | — | — | — |
| 15 |
Cam Spencer
via MEM
|
PG | 26 | $2.4M | $2.6M | $2.8M TO | $3.4M | — |
| 16 |
Sion James
via CHA
|
SF | 23 | $2.4M | $2.5M | $2.7M TO | $3.3M | — |
| 17 |
Noah Penda
|
SF | 21 | $2.2M | $2.5M NG | $2.7M TO | $5.2M | — |
|
Dead Money
(1 player)
|
||||||||
| — |
Jonathan Isaac
Waived
|
— | — | $8.0M | — | — | — | — |
|
Two-Way Contracts
(2 of 3 slots • not counted against the cap or the 15-man roster)
|
||||||||
| — |
Colin Castleton
Two-Way
|
C | 26 | $678K | — | — | — | — |
| — |
Alex Morales
Two-Way
|
SG | — | $678K | — | — | — | — |
| Total | $205.5M ($210.4M) | $185.8M ($235.5M) | $138.9M ($217.3M) | $102.2M ($155.3M) | $54.4M ($95.7M) | |||
| Cap Space | -$45.4M | -$54.0M | -$17.7M | $64.3M | $145.9M | |||
| 1st Apron Space | $3.5M | $44.1M | $114.0M | $176.0M | $251.6M | |||
| 2nd Apron Space | $16.5M | $58.4M | $129.7M | $193.3M | $270.6M | |||
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