Sacramento Kings
2026-27 Cap Sheet • Western • Pacific
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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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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Blow Up The Kings 2.0 (Beta Challenge)
Viewing a shared scenario. Clone it to make your own edits.
Scenario Trades (6)
Trade with MIA
Valid
Sent: Malik Monk
Received: Nikola Jovic
Picks in: Swap: least favorable of HOU/IND/MIA/OKC/SAS 2027 2nd
TPE: $4.0M
Trade with LAC, DAL, DET
Valid
Sent: Domantas Sabonis
Received: PJ Washington, Isaiah Joe, Isaiah Jackson, Moussa Cisse
Picks in: 2028 Rnd 2, 2028 Rnd 2, 2030 Rnd 2, 2031 Rnd 2, 2032 Rnd 2
TPE: $5.2M
Trade with MEM
Valid
Sent: Precious Achiuwa
Received: D'Angelo Russell
Trade with IND
Valid
Sent: De'Andre Hunter, Alex Karaban
Received: Obi Toppin, Ben Sheppard
TPE: $7.8M
Trade with GSW
Valid
Sent: Zach LaVine
Received: Jimmy Butler
Picks in: 2027 Rnd 1
Trade with PHX
Valid
Sent: Keegan Murray, Ben Sheppard
Received: Jalen Green, Jamaree Bouyea
Picks in: Swap: least favorable of BKN/NYK/PHI (9-30)/PHX/WAS 2028 1st
Team Salary
$199.4M
120.9% of cap
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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-$34.4M
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.
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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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15/15
+2/3
Cap Position
Cap
Tax
1st
2nd
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
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.
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$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 $199.4M
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 |
Jimmy Butler
via GSW
|
SF | 37 | $56.8M | $57.8M | — | — | — |
| 2 |
Jalen Green
via PHX
|
SG | 24 | $36.3M | $36.0M PO | $41.3M | — | — |
| 3 |
PJ Washington
via DAL
|
PF | 28 | $19.8M | $21.4M | $23.0M NG | $24.6M NG | $29.5M |
| 4 |
Nikola Jovic
via MIA
|
PF | 23 | $16.2M | $14.9M | $15.1M | $16.2M | $19.4M |
| 5 |
Obi Toppin
via IND
|
PF | 28 | $15.0M | $16.0M | $19.2M | — | — |
| 6 |
Isaiah Joe
via DET
|
SG | 27 | $11.3M | $11.3M TO | $13.6M | — | — |
| 7 |
Darius Acuff Jr.
|
PG | 19 | $8.0M | $8.4M | $8.8M TO | $11.2M TO | $33.6M |
| 8 |
Isaiah Jackson
via LAC
|
C | 24 | $7.0M | $6.4M | $7.7M | — | — |
| 9 |
D'Angelo Russell
via MEM
|
PG | 30 | $6.0M | $7.2M | — | — | — |
| 10 |
Nique Clifford
|
SG | 24 | $3.3M | $3.4M TO | $6.0M TO | $17.9M | — |
| 11 |
Jamaree Bouyea
via PHX
|
PG | 27 | $2.6M NG | $2.5M | — | — | — |
| 12 |
Moussa Cisse
via DAL
|
C | 24 | $2.2M NG | $2.6M NG | $3.1M | — | — |
| 13 |
Maxime Raynaud
|
C | 23 | $2.2M | $2.5M TO NG | $4.8M | — | — |
| 14 |
Dylan Cardwell
|
PF | 24 | $2.2M | $2.5M NG | $2.7M TO NG | $5.2M | — |
| 15 |
Emanuel Sharp
|
SG | 22 | $1.4M | $2.3M | $2.7M TO NG | $5.1M | — |
|
Dead Money
(3 players)
|
||||||||
| — |
DeMar DeRozan
Bought Out
|
— | — | $3.3M | $3.3M | $3.3M | — | — |
| — |
Daeqwon Plowden
Waived
|
— | — | $2.4M | $2.7M | — | — | — |
| — |
Ben Simmons
Waived
|
— | — | $3.5M | — | — | — | — |
|
Off Roster
(4 players)
|
||||||||
| — |
Patrick Baldwin Jr.
Signed elsewhere
|
PF | 23 | — | — | — | — | — |
| — |
Killian Hayes
Signed elsewhere
|
PG | 25 | — | — | — | — | — |
| — |
Doug McDermott
Signed elsewhere
|
SF | 34 | — | — | — | — | — |
| — |
Russell Westbrook
Signed elsewhere
|
PG | 37 | — | — | — | — | — |
|
Two-Way Contracts
(2 of 3 slots • not counted against the cap or the 15-man roster)
|
||||||||
| — |
Leaky Black
Two-Way
|
SF | 27 | $678K | — | — | — | — |
| — |
Jonathan Mogbo
Two-Way
|
PF | 25 | $678K | — | — | — | — |
| Total | $199.4M ($199.4M) | $133.8M ($201.2M) | $61.6M ($151.3M) | $52.0M ($80.2M) | $0 ($82.5M) | |||
| Cap Space | -$34.4M | -$19.7M | $48.4M | $139.4M | $159.0M | |||
| 1st Apron Space | $9.6M | $96.1M | $191.2M | $226.2M | $306.0M | |||
| 2nd Apron Space | $22.6M | $110.4M | $207.0M | $243.5M | $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