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.
Open in glossary →
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 →
Scenario 1
Viewing a shared scenario. Clone it to make your own edits.
Scenario Trades (3)
Trade with LAC
Valid
Sent: Wendell Carter Jr.
Received: Kris Dunn, Derrick Jones Jr.
TPE: $1.9M
Trade with NOP, CHI
Valid
Sent: Jalen Suggs
Received: Norman Powell, Jalen Smith
TPE: $1.5M
Trade with MEM, BKN
Valid
Sent: Derrick Jones Jr.
Received: Josh Minott
Picks out: 2030 Rnd 2
TPE: $6.0M
Team Salary
$206.0M
124.9% of cap
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 →
-$41.0M
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 →
$5.0M
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 →
15/15
+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.
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 $206.0M
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 |
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 |
Desmond Bane
|
SG | 28 | $39.4M | $42.2M | $44.9M | $41.3M | — |
| 4 |
Norman Powell
via CHI
|
SG | 33 | $21.5M | $22.6M TO | $27.1M | — | — |
| 5 |
Anthony Black
|
PG | 22 | $10.1M | $30.3M | — | — | — |
| 6 |
Jalen Smith
via CHI
|
C | 26 | $9.4M | $11.3M | — | — | — |
| 7 |
Goga Bitadze
|
C | 27 | $7.6M | $14.5M | — | — | — |
| 8 |
Kris Dunn
via LAC
|
PG | 32 | $5.7M | $6.8M | — | — | — |
| 9 |
Josh Minott
via BKN
|
SF | 23 | $4.5M | $4.5M TO NG | $5.4M | — | — |
| 10 |
Tristan Da Silva
|
PF | 25 | $4.0M | $6.1M TO | $18.4M | — | — |
| 11 |
Jase Richardson
|
SG | 20 | $3.1M | $3.3M TO | $5.9M TO | $17.7M | — |
| 12 |
Jamal Cain
|
SF | 27 | $2.6M NG | $2.5M | — | — | — |
| 13 |
Jevon Carter
|
PG | 31 | $2.4M | $2.5M | — | — | — |
| 14 |
Nikola Vucevic
|
C | 35 | $2.4M | $2.5M | — | — | — |
| 15 |
Noah Penda
|
SF | 21 | $2.2M | $2.5M NG | $2.7M TO | $5.2M | — |
|
Dead Money
(1 player)
|
||||||||
| — |
Jonathan Isaac
Waived
|
— | — | $8.0M | — | — | — | — |
|
Off Roster
(1 player)
|
||||||||
| — |
Cory Joseph
Renounced
|
PG | 35 | — | — | — | — | — |
|
Two-Way Contracts
(3 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 | — | — | — | — |
| — |
Izaiyah Nelson
Two-Way
|
C | 22 | $678K | $716K | — | — | — |
| Total | $206.0M ($206.0M) | $170.6M ($240.8M) | $149.3M ($200.2M) | $102.2M ($166.4M) | $54.4M ($95.7M) | |||
| Cap Space | -$41.0M | -$59.3M | -$568K | $53.3M | $145.9M | |||
| 1st Apron Space | $3.0M | $59.3M | $103.6M | $176.0M | $251.6M | |||
| 2nd Apron Space | $16.0M | $73.6M | $119.3M | $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.
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