Philadelphia 76ers

2026-27 Cap Sheet • Eastern • Atlantic

About this cap sheet

Explore Philadelphia 76ers's contracts, future payroll, draft picks, cap holds, and exceptions. Salary, cap holds, and available spending exceptions are different measures; a team's payroll alone does not determine its available cap room. Cap holds explained · Data and methodology

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 → Hard Capped at 1st 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 →

mle $6.1M left · Dean Wade

Want to reshape this roster?

Create a custom scenario to make trades, sign free agents, and edit the roster without changing the real cap sheet.

Team Salary

$207.2M

125.6% of cap

+ $12.3M 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 →

$219.4M

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 →

-$42.2M

w/ holds: -$54.4M

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 →

$6.3M

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 →

14/15 +2/3

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 $209.0M — Non-Taxpayer MLE ($1.8M 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 $207.2M 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 → $219.4M

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	Joel Embiid C · 3 yrs · $187.9M left	C	32	$58.0M	$62.6M	$67.3M PO	$49.5M	—
2	Jaylen Brown SG · 3 yrs · $183.0M left	SG	29	$57.7M	$61.7M	$65.6M	$49.5M	—
3	Tyrese Maxey PG · 3 yrs · $130.7M left	PG	25	$40.8M	$43.6M	$46.4M	$41.3M	—
4	VJ Edgecombe SG · 3 yrs · $39.3M left	SG	21	$11.7M	$12.2M TO	$15.4M TO	$41.3M	—
5	Dean Wade PF · 4 yrs · $38.7M left	PF	29	$9.0M	$9.5M	$9.9M	$10.4M NG	$19.7M
6	Anfernee Simons PG · 2 yrs · $12.3M left	PG	27	$6.0M	$6.3M PO	$7.6M	—	—
7	LeBron James SF · 2 yrs · $7.9M left	SF	41	$3.9M	$4.1M PO	$4.9M	—	—
8	Labaron Philon Jr. PG · 4 yrs · $17.8M left	PG	20	$3.6M	$3.8M	$4.0M TO	$6.5M TO	$19.5M
9	Dominick Barlow PF · 1 yr · $3.4M left	PF	23	$3.4M	$6.5M	—	—	—
10	Ariel Hukporti C · 1 yr · $3.4M left	C	24	$3.4M	$4.1M	—	—	—
11	Jabari Walker PF · 1 yr · $2.6M left	PF	24	$2.6M NG	$3.4M	—	—	—
12	MarJon Beauchamp SF · No contract	SF	25	$2.5M	—	—	—	—
13	Jalen Hood-Schifino PG · No contract	PG	23	$2.5M	—	—	—	—
14	Kyle Lowry PG · No contract	PG	40	$2.5M	—	—	—	—
15	Tyrese Martin SG · No contract	SG	27	$2.5M	—	—	—	—
16	Kentavious Caldwell-Pope SG · 1 yr · $2.4M left	SG	33	$2.4M	$2.5M	—	—	—
17	Justin Edwards SF · 2 yrs · $5.0M left	SF	22	$2.4M	$2.6M TO	$5.0M	—	—
18	Adem Bona C · 2 yrs · $4.8M left	C	23	$2.3M NG	$2.5M TO NG	$4.7M	—	—
Two-Way Contracts (2 of 3 slots • not counted against the cap or the 15-man roster)
—	Caleb Love Two-Way	SG	24	$678K	—	—	—	—
—	Rayan Rupert Two-Way	SG	22	$678K	—	—	—	—
	Total			$207.2M ($219.4M)	$208.8M ($225.2M)	$208.6M ($230.7M)	$16.9M ($198.4M)	$0 ($39.2M)
	Cap Space			-$54.4M	-$43.7M	-$31.1M	$21.3M	$202.4M
	1st Apron Space			$1.8M	$21.1M	$44.3M	$261.3M	$306.0M
	2nd Apron Space			$14.8M	$35.4M	$60.1M	$278.6M	$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

Philadelphia 76ers

Cap Position

Teams

More

iPhone or iPad

Android or desktop