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: ATL CHA DEN GSW

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Scenario Trades (3)

Trade with GSW Valid

Sent: Domantas Sabonis Received: Jimmy Butler Picks in: 2029 Rnd 1

Trade with ATL Valid

Sent: Malik Monk Received: Buddy Hield, Devin Carter Picks out: 2027 Rnd 2 TPE: $5.4M

Trade with CHA Valid

Sent: Keegan Murray Received: Moussa Diabate TPE: $21.7M

Team Salary

$185.5M

112.4% 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 →

$221.7M

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 →

-$20.5M

w/ holds: -$56.7M

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 →

16/15 +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 — Bi-Annual Exception ($23.5M 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 $185.5M 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 → $221.7M

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	Zach LaVine SG · 1 yr · $49.0M left	SG	31	$49.0M	$57.8M	—	—	—
3	De'Andre Hunter SF · 1 yr · $24.9M left	SF	28	$24.9M	$37.4M	—	—	—
4	Buddy Hield via ATL SG · 2 yrs · $19.8M left	SG	33	$9.7M NG	$10.1M PO	$12.1M	—	—
5	Darius Acuff Jr. PG · 4 yrs · $36.5M left	PG	19	$8.0M	$8.4M	$8.8M TO	$11.2M TO	$33.6M
6	Precious Achiuwa PF · 2 yrs · $11.2M left	PF	26	$5.5M	$5.8M	$10.9M	—	—
7	Devin Carter via ATL PG · 2 yrs · $12.5M left	PG	24	$5.2M	$7.4M TO	$8.8M	—	—
8	Doug McDermott Re-sign SF · 1 yr · $3.9M left	SF	34	$3.9M $3.9M NBIRD	$2.5M	—	—	—
9	Nique Clifford SG · 3 yrs · $12.7M left	SG	24	$3.3M	$3.4M TO	$6.0M TO	$17.9M	—
10	Alex Karaban PF · 4 yrs · $15.1M left	PF	23	$2.9M	$3.1M	$3.2M TO	$5.9M TO	$17.6M
11	Moussa Diabate via CHA C · 1 yr · $2.5M left	C	24	$2.5M	$3.0M	—	—	—
12	Patrick Baldwin Jr. PF · No contract	PF	23	$2.5M	—	—	—	—
13	Russell Westbrook PG · No contract	PG	37	$2.5M	—	—	—	—
14	Daeqwon Plowden SG · 2 yrs · $5.1M left	SG	28	$2.4M	$2.7M	$3.5M	—	—
15	Ben Simmons PF · 1 yr · $3.5M left	PF	30	$2.4M	$2.5M	—	—	—
16	Maxime Raynaud C · 2 yrs · $4.7M left	C	23	$2.2M	$2.5M TO NG	$4.8M	—	—
17	Dylan Cardwell PF · 3 yrs · $7.4M left	PF	24	$2.2M	$2.5M NG	$2.7M TO NG	$5.2M	—
18	Emanuel Sharp SG · 3 yrs · $6.3M left	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	—	—
Off Roster (2 players)
—	Drew Eubanks Renounced	C	29	—	—	—	—	—
—	Killian Hayes Renounced	PG	25	—	—	—	—	—
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			$185.5M ($221.7M)	$51.5M ($195.7M)	$26.8M ($67.0M)	$17.1M ($45.3M)	$0 ($51.2M)
	Cap Space			-$56.7M	-$14.2M	$132.7M	$174.3M	$190.4M
	1st Apron Space			$23.5M	$178.4M	$226.1M	$261.1M	$306.0M
	2nd Apron Space			$36.5M	$192.7M	$241.8M	$278.4M	$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 (3)

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