Philadelphia 76ers
2026-27 Cap Sheet • Eastern • Atlantic
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.
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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).
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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.
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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).
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mle
$0 left
· Dean Wade
Blow Up The Kings 2.0 (Beta Challenge)
Viewing a shared scenario. Clone it to make your own edits.
Scenario Trades (1)
↙
Trade with PHI
mirrored
Valid
Received: Maxime Raynaud
Picks out: 2028 Rnd 1
Team Salary
$209.3M
126.9% 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.
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$221.6M
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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-$44.3M
w/ holds:
-$56.6M
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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$9.0M
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.
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15/15
+2/3
Cap Position
Cap
Tax
1st
2nd
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).
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at $209.0M
— Non-Taxpayer MLE
($0 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.
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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.
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."
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$222.0M
Team $209.3M
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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$221.6M
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 |
Joel Embiid
|
C | 32 | $58.0M | $62.6M | $67.3M PO | $49.5M | — |
| 2 |
Jaylen Brown
|
SG | 29 | $57.7M | $61.7M | $65.6M | $49.5M | — |
| 3 |
Tyrese Maxey
|
PG | 25 | $40.8M | $43.6M | $46.4M | $41.3M | — |
| 4 |
VJ Edgecombe
|
SG | 21 | $11.7M | $12.2M TO | $15.4M TO | $41.3M | — |
| 5 |
Dean Wade
|
PF | 29 | $9.0M | $9.5M | $9.9M | $10.4M NG | $19.7M |
| 6 |
Anfernee Simons
|
PG | 27 | $6.0M | $6.3M PO | $7.6M | — | — |
| 7 |
LeBron James
|
SF | 41 | $3.9M | $4.1M PO | $4.9M | — | — |
| 8 |
Labaron Philon Jr.
|
PG | 20 | $3.6M | $3.8M | $4.0M TO | $6.5M TO | $19.5M |
| 9 |
Dominick Barlow
|
PF | 23 | $3.4M | $6.5M | — | — | — |
| 10 |
Ariel Hukporti
|
C | 24 | $3.4M | $4.1M | — | — | — |
| 11 |
Jabari Walker
|
PF | 24 | $2.6M NG | $3.4M | — | — | — |
| 12 |
MarJon Beauchamp
|
SF | 25 | $2.5M | — | — | — | — |
| 13 |
Jalen Hood-Schifino
|
PG | 23 | $2.5M | — | — | — | — |
| 14 |
Kyle Lowry
|
PG | 40 | $2.5M | — | — | — | — |
| 15 |
Tyrese Martin
|
SG | 27 | $2.5M | — | — | — | — |
| 16 |
Kentavious Caldwell-Pope
|
SG | 33 | $2.4M | $2.5M | — | — | — |
| 17 |
Justin Edwards
|
SF | 22 | $2.4M | $2.6M TO | $5.0M | — | — |
| 18 |
Adem Bona
|
C | 23 | $2.3M NG | $2.5M TO NG | $4.7M | — | — |
| 19 |
Maxime Raynaud
via SAC
|
C | 23 | $2.2M | $2.5M TO NG | $3.0M | — | — |
|
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 | $209.3M ($221.6M) | $211.3M ($227.7M) | $208.6M ($233.7M) | $16.9M ($198.4M) | $0 ($39.2M) | |||
| Cap Space | -$56.6M | -$46.2M | -$34.1M | $21.3M | $202.4M | |||
| 1st Apron Space | -$337K | $18.6M | $44.3M | $261.3M | $306.0M | |||
| 2nd Apron Space | $12.7M | $32.9M | $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.
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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