Sacramento Kings
2026-27 Cap Sheet • Western • Pacific
About this cap sheet
Explore Sacramento Kings'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.
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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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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).
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Team Salary
$197.3M
119.6% of cap
+ $43.6M 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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$240.9M
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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-$32.3M
w/ holds:
-$75.9M
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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$0
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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14/15
+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
— Bi-Annual Exception
($11.7M 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."
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$222.0M
Team $197.3M
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.
Open in glossary →
$240.9M
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 |
Zach LaVine
|
SG | 31 | $49.0M | $57.8M | — | — | — |
| 2 |
Domantas Sabonis
|
C | 30 | $45.5M | $48.6M | $49.5M | — | — |
| 3 |
De'Andre Hunter
|
SF | 28 | $24.9M | $37.4M | — | — | — |
| 4 |
Keegan Murray
|
PF | 26 | $24.1M | $26.1M | $28.0M | $29.9M | $31.9M |
| 5 |
Malik Monk
|
SG | 28 | $20.2M | $21.6M PO | $32.4M | — | — |
| 6 |
Darius Acuff Jr.
|
PG | 19 | $8.0M | $8.4M | $8.8M TO | $11.2M TO | $33.6M |
| 7 |
Precious Achiuwa
|
PF | 26 | $5.5M | $5.8M | $10.9M | — | — |
| 8 |
Nique Clifford
|
SG | 24 | $3.3M | $3.4M TO | $6.0M TO | $17.9M | — |
| 9 |
Alex Karaban
|
PF | 23 | $2.9M | $3.1M | $3.2M TO | $5.9M TO | $17.6M |
| 10 |
Patrick Baldwin Jr.
|
PF | 23 | $2.5M | — | — | — | — |
| 11 |
Drew Eubanks
|
C | 29 | $2.5M | — | — | — | — |
| 12 |
Killian Hayes
|
PG | 25 | $2.5M | — | — | — | — |
| 13 |
Doug McDermott
|
SF | 34 | $2.5M | — | — | — | — |
| 14 |
Russell Westbrook
|
PG | 37 | $2.5M | — | — | — | — |
| 15 |
Daeqwon Plowden
|
SG | 28 | $2.4M | $2.7M | $3.5M | — | — |
| 16 |
Ben Simmons
|
PF | 30 | $2.4M | $2.5M | — | — | — |
| 17 |
Maxime Raynaud
|
C | 23 | $2.2M | $2.5M TO NG | $4.8M | — | — |
| 18 |
Dylan Cardwell
|
PF | 24 | $2.2M | $2.5M NG | $2.7M TO NG | $5.2M | — |
| 19 |
Emanuel Sharp
|
SG | 22 | $1.4M | $2.3M | $2.7M TO NG | $5.1M | — |
|
Dead Money
(1 player)
|
||||||||
| — |
DeMar DeRozan
Bought Out
|
— | — | $3.3M | $3.3M | $3.3M | — | — |
|
Two-Way Contracts
(2 of 3 slots • not counted against the cap or the 15-man roster)
|
||||||||
| — |
Adam Flagler
Two-Way
|
PG | 26 | $678K | — | — | — | — |
| — |
Jonathan Mogbo
Two-Way
|
PF | 24 | $678K | — | — | — | — |
| Total | $197.3M ($240.9M) | $130.3M ($227.9M) | $54.8M ($155.9M) | $47.0M ($75.2M) | $31.9M ($83.0M) | |||
| Cap Space | -$75.9M | -$46.4M | $43.8M | $144.4M | $158.5M | |||
| 1st Apron Space | $11.7M | $99.6M | $198.1M | $231.2M | $274.1M | |||
| 2nd Apron Space | $24.7M | $113.9M | $213.8M | $248.5M | $293.2M | |||
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.
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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