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. 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 →

Blow Up The Kings 2.0 (Beta Challenge)

Linked Teams: GSW BOS

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Scenario Trades (2)

Trade with GSW Valid

Sent: Keegan Murray, Malik Monk, Precious Achiuwa Received: Jimmy Butler Picks in: 2027 Rnd 1

Trade with BOS Valid

Sent: Domantas Sabonis Received: Paul George, Chris Cenac Jr.

Team Salary

$196.7M

119.2% of cap

+ $36.3M 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 →

$233.0M

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 →

-$31.7M

w/ holds: -$68.0M

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 →

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 →

15/15 +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 ($12.3M 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 $196.7M 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 → $233.0M

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	Jimmy Butler via GSW SF · 1 yr · $56.8M left	SF	37	$56.8M	$41.3M	—	—	—
2	Paul George via BOS SF · 2 yrs · $110.7M left	SF	36	$54.1M	$56.6M PO	$41.3M	—	—
3	De'Andre Hunter SF · 1 yr · $24.9M left	SF	28	$24.9M	$37.4M	—	—	—
4	Darius Acuff Jr. PG · 4 yrs · $36.5M left	PG	19	$8.0M	$8.4M	$8.8M TO	$11.2M TO	$33.6M
5	Jonathan Kuminga PF · 2 yrs · $14.4M left	PF	23	$7.0M MLE	$7.4M MLE	—	—	—
6	Russell Westbrook PG · 2 yrs · $7.8M left	PG	37	$3.9M MIN	$3.9M MIN	—	—	—
7	Nique Clifford SG · 3 yrs · $12.7M left	SG	24	$3.3M	$3.4M TO	$6.0M TO	$17.9M	—
8	Chris Cenac Jr. via BOS C · 4 yrs · $15.3M left	C	19	$3.0M	$3.1M	$3.3M TO	$5.9M TO	$7.1M
9	Alex Karaban PF · 4 yrs · $15.1M left	PF	23	$2.9M	$3.1M	$3.2M TO	$5.9M TO	$17.6M
10	Guerschon Yabusele PF · 2 yrs · $5.1M left	PF	30	$2.5M MIN	$2.5M MIN	—	—	—
11	Patrick Baldwin Jr. PF · No contract	PF	23	$2.5M	—	—	—	—
12	Russell Westbrook PG · No contract	PG	37	$2.5M	—	—	—	—
13	Daeqwon Plowden SG · 2 yrs · $5.1M left	SG	28	$2.4M	$2.7M	$3.5M	—	—
14	Ben Simmons PF · 1 yr · $3.5M left	PF	30	$2.4M	$2.5M	—	—	—
15	Maxime Raynaud C · 2 yrs · $4.7M left	C	23	$2.2M	$2.5M TO NG	$4.8M	—	—
16	Dylan Cardwell PF · 3 yrs · $7.4M left	PF	24	$2.2M	$2.5M NG	$2.7M TO NG	$5.2M	—
17	Emanuel Sharp SG · 3 yrs · $6.3M left	SG	22	$1.4M	$2.3M	$2.7M TO NG	$5.1M	—
Dead Money (2 players)
—	DeMar DeRozan Bought Out	—	—	$3.3M	$3.3M	$3.3M	—	—
—	Zach LaVine Stretched	—	—	$16.3M	$16.3M	$16.3M	—	—
Off Roster (3 players)
—	Drew Eubanks Renounced	C	29	—	—	—	—	—
—	Killian Hayes Renounced	PG	25	—	—	—	—	—
—	Doug McDermott Renounced	SF	34	—	—	—	—	—
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			$196.7M ($233.0M)	$118.1M ($199.2M)	$46.4M ($95.9M)	$23.0M ($51.2M)	$0 ($58.3M)
	Cap Space			-$68.0M	-$17.7M	$103.7M	$168.4M	$183.3M
	1st Apron Space			$12.3M	$111.8M	$206.5M	$255.2M	$306.0M
	2nd Apron Space			$25.3M	$126.1M	$222.2M	$272.5M	$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. 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

Sacramento Kings

Scenario Trades (2)

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