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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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.
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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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Blow Up The Kings 2.0 (Beta Challenge)
Viewing a shared scenario. Clone it to make your own edits.
Scenario Trades (1)
Trade with CHA, ORL
Valid
Sent: Domantas Sabonis, Malik Monk
Received: Mouhamadou Gueye, Dorian Finney-Smith, Jalen Suggs, Goga Bitadze, Tidjane Salaun
Picks in: 2030 Rnd 1
TPE: $1.7M
Team Salary
$195.6M
118.6% 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.
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$231.9M
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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-$30.6M
w/ holds:
-$66.9M
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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16/15
+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).
Open in glossary →
at $209.0M
— Bi-Annual Exception
($13.4M 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 $195.6M
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 →
$231.9M
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 |
Jalen Suggs
via ORL
|
SG | 25 | $32.4M | $29.6M | $26.8M | $26.7M | $32.0M |
| 2 |
De'Andre Hunter
|
SF | 28 | $24.9M | $37.4M | — | — | — |
| 3 |
Keegan Murray
|
PF | 26 | $24.1M | $26.1M | $28.0M | $29.9M | $31.9M |
| 4 |
Dorian Finney-Smith
via CHA
|
SF | 33 | $13.3M | $13.3M | $13.3M PO | $16.0M | — |
| 5 |
Tidjane Salaun
via CHA
|
PF | 31 | $8.2M | $10.4M TO | $12.5M | — | — |
| 6 |
Darius Acuff Jr.
|
PG | 19 | $8.0M | $8.4M | $8.8M TO | $11.2M TO | $33.6M |
| 7 |
Goga Bitadze
via ORL
|
C | 27 | $7.6M | $9.1M | — | — | — |
| 8 |
Precious Achiuwa
|
PF | 26 | $5.5M | $5.8M | $10.9M | — | — |
| 9 |
Nique Clifford
|
SG | 24 | $3.3M | $3.4M TO | $6.0M TO | $17.9M | — |
| 10 |
Alex Karaban
|
PF | 23 | $2.9M | $3.1M | $3.2M TO | $5.9M TO | $17.6M |
| 11 |
Patrick Baldwin Jr.
|
PF | 23 | $2.5M | — | — | — | — |
| 12 |
Russell Westbrook
|
PG | 37 | $2.5M | — | — | — | — |
| 13 |
Daeqwon Plowden
|
SG | 28 | $2.4M | $2.7M | $3.5M | — | — |
| 14 |
Ben Simmons
|
PF | 30 | $2.4M | $2.5M | — | — | — |
| 15 |
Mouhamadou Gueye
via CHA
|
PF | 28 | $2.4M NG | $2.9M | — | — | — |
| 16 |
Maxime Raynaud
|
C | 23 | $2.2M | $2.5M TO NG | $4.8M | — | — |
| 17 |
Dylan Cardwell
|
PF | 24 | $2.2M | $2.5M NG | $2.7M TO NG | $5.2M | — |
| 18 |
Emanuel Sharp
|
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
Bought Out
|
— | — | $49.0M | — | — | — | — |
|
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 | $195.6M ($231.9M) | $113.5M ($165.3M) | $94.9M ($126.7M) | $73.7M ($117.9M) | $31.9M ($115.1M) | |||
| Cap Space | -$66.9M | $16.2M | $73.0M | $101.7M | $126.5M | |||
| 1st Apron Space | $13.4M | $116.4M | $157.9M | $204.5M | $274.1M | |||
| 2nd Apron Space | $26.4M | $130.7M | $173.7M | $221.8M | $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.
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