Phoenix Suns

2026-27 Cap Sheet • Western • Pacific

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 →

Blow Up The Kings 2.0 (Beta Challenge)

Linked Teams: HOU CHA DEN IND BOS SAC

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Scenario Trades (1)

↙ Trade with IND, PHX mirrored Valid

Sent: Jalen Green, Koa Peat, Haywood Highsmith, Luke Kennard Received: Domantas Sabonis Picks out: Swap: less favorable of BOS/ORL 2027 2nd TPE: $2.2M

Team Salary

$214.0M

129.7% of cap

+ $27.0M 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 →

$241.0M

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 →

-$49.0M

w/ holds: -$76.0M

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 →

$18.4M

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 →

12/15 +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.

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 $214.0M 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 → $241.0M

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	Devin Booker SG · 2 yrs · $118.1M left	SG	30	$57.1M	$61.0M	$57.8M	—	—
2	Domantas Sabonis via SAC C · 2 yrs · $94.1M left	C	30	$45.5M	$48.6M	$49.5M	—	—
3	Miles Bridges PF · 1 yr · $22.8M left	PF	28	$22.8M	$34.2M	—	—	—
4	Dillon Brooks SF · 4 yrs · $93.0M left	SF	30	$21.0M	$22.5M	$24.3M	$26.1M	$39.2M
5	Mark Williams C · 3 yrs · $38.0M left	C	24	$11.7M	$12.7M	$13.6M	$40.8M	—
6	Collin Gillespie PG · 4 yrs · $48.0M left	PG	27	$10.7M	$11.6M	$12.4M	$13.3M	$25.2M
7	Khaman Maluach C · 3 yrs · $21.4M left	C	20	$6.3M	$6.6M TO	$8.4M TO	$25.3M	—
8	Jordan Goodwin SG · 3 yrs · $81.0M left	SG	28	$5.9M	$6.3M	$68.8M PO	$41.3M	—
9	Ryan Dunn SF · 2 yrs · $7.8M left	SF	23	$2.8M	$5.0M TO	$15.1M	—	—
10	Jamaree Bouyea PG · 1 yr · $2.6M left	PG	27	$2.6M NG	$2.5M	—	—	—
11	Amir Coffey SG · No contract	SG	29	$2.5M	—	—	—	—
12	Oso Ighodaro C · 5 yrs · $33.8M left	C	24	$2.3M	$2.5M	$9.0M	$9.7M	$10.4M
13	Rasheer Fleming PF · 3 yrs · $7.4M left	PF	22	$2.2M	$2.5M	$2.7M TO	$5.2M	—
14	Empty roster spot			$1.4M	$1.4M	$1.4M	$1.4M	$1.4M
15	Empty roster spot			—	—	—	—	—
Dead Money (3 players)
—	Nassir Little Stretched	—	—	$3.1M	$3.1M	$3.1M	$3.1M	$3.1M
—	EJ Liddell Stretched	—	—	$706K	—	—	—	—
—	Bradley Beal Stretched	—	—	$19.4M	$19.4M	$19.4M	$19.4M	—
Two-Way Contracts (3 of 3 slots • not counted against the cap or the 15-man roster)
—	Duop Reath Two-Way	C	30	$678K	—	—	—	—
—	Pat Spencer Two-Way	PG	30	$678K	—	—	—	—
—	Drew Timme Two-Way	C	26	$678K	—	—	—	—
	Total			$214.0M ($242.3M)	$201.9M ($239.9M)	$161.8M ($285.5M)	$71.6M ($185.5M)	$13.5M ($79.3M)
	Cap Space			-$77.3M	-$58.4M	-$85.8M	$34.1M	$162.3M
	1st Apron Space			-$6.4M	$26.7M	$89.7M	$205.2M	$291.1M
	2nd Apron Space			$6.6M	$41.0M	$105.5M	$222.5M	$310.2M

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

Phoenix Suns

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