Orlando Magic

2026-27 Cap Sheet • Eastern • Southeast

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 → Hard Capped at 2nd Apron Hard Cap Fundamentals A strict salary limit that cannot be exceeded under any circumstances. Teams become hard-capped by certain actions: using the NTMLE (hard-capped at first apron), using the BAE (first apron), receiving a sign-and-trade (first apron), or aggregating salaries (second apron). Open in glossary →

Scenario 1

Linked Teams: IND PHX

Viewing a shared scenario. Clone it to make your own edits.

Scenario Trades (2)

Trade with IND Valid

Sent: Jalen Suggs Received: Andrew Nembhard, Ben Sheppard Picks out: 2032 Rnd 1 TPE: $7.8M

Trade with PHX Valid

Sent: Goga Bitadze Received: Mark Williams Picks out: 2033 Rnd 1, Swap: more favorable of LAL/WAS 2028 2nd, 2029 Rnd 2

Team Salary

$217.8M

132.0% 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. Open in glossary →

$222.7M

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 →

-$52.8M

w/ holds: -$57.7M

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 →

$31.8M

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 →

15/15 +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.

HARD CAP Hard Cap Fundamentals A strict salary limit that cannot be exceeded under any circumstances. Teams become hard-capped by certain actions: using the NTMLE (hard-capped at first apron), using the BAE (first apron), receiving a sign-and-trade (first apron), or aggregating salaries (second apron). Open in glossary → at $222.0M — Taxpayer MLE ($4.2M room)

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 $217.8M 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 → $222.7M

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 · 4 yrs · $185.6M left	SF	25	$41.8M	$44.8M	$47.9M	$51.0M	$41.3M
2	Paolo Banchero PF · 5 yrs · $239.2M left	PF	23	$41.2M	$44.5M	$47.8M	$51.1M	$54.4M
3	Desmond Bane SG · 3 yrs · $126.5M left	SG	28	$39.4M	$42.2M	$44.9M	$41.3M	—
4	Andrew Nembhard via IND SG · 2 yrs · $40.5M left	SG	26	$19.6M	$21.0M	$25.2M	—	—
5	Wendell Carter Jr. C · 3 yrs · $58.7M left	C	27	$18.1M	$19.6M	$21.0M TO	$31.5M	—
6	Mark Williams via PHX C · 3 yrs · $38.0M left	C	24	$11.7M	$12.7M	$13.6M	$16.3M	—
7	Anthony Black PG · 1 yr · $10.1M left	PG	22	$10.1M	$30.3M	—	—	—
8	Bennedict Mathurin SG · 2 yrs · $12.5M left	SG	24	$6.1M MLE	$6.4M MLE	—	—	—
9	Ben Sheppard via IND SG · 1 yr · $5.0M left	SG	25	$5.0M	$6.0M	—	—	—
10	Tristan Da Silva PF · 2 yrs · $10.1M left	PF	25	$4.0M	$6.1M TO	$18.4M	—	—
11	Jase Richardson SG · 3 yrs · $12.3M left	SG	20	$3.1M	$3.3M TO	$5.9M TO	$17.7M	—
12	Jamal Cain SF · 1 yr · $2.6M left	SF	27	$2.6M NG	$2.5M	—	—	—
13	Cory Joseph PG · No contract	PG	35	$2.5M	—	—	—	—
14	Jevon Carter PG · 1 yr · $2.4M left	PG	31	$2.4M	$2.5M	—	—	—
15	Nikola Vucevic C · 1 yr · $2.4M left	C	35	$2.4M	$2.5M	—	—	—
16	Noah Penda SF · 3 yrs · $7.4M left	SF	21	$2.2M	$2.5M NG	$2.7M TO	$5.2M	—
Dead Money (1 player)
—	Jonathan Isaac Waived	—	—	$8.0M	—	—	—	—
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			$217.8M ($222.7M)	$203.1M ($246.8M)	$183.9M ($227.5M)	$102.2M ($214.2M)	$54.4M ($95.7M)
	Cap Space			-$57.7M	-$65.3M	-$27.9M	$5.4M	$145.9M
	1st Apron Space			-$8.8M	$26.8M	$69.0M	$176.0M	$251.6M
	2nd Apron Space			$4.2M	$41.1M	$84.7M	$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. 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

Orlando Magic

Scenario Trades (2)

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