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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Scenario Trades (5)
Trade with DEN
Valid
Sent: Malik Monk, Precious Achiuwa
Received: Christian Braun, Zeke Nnaji
Picks in: 2031 Rnd 1
Trade with MIL
Valid
Sent: De'Andre Hunter, Zeke Nnaji
Received: Kyle Kuzma, AJ Green
TPE: $1.8M
Trade with POR, DAL
Valid
Sent: Zach LaVine, AJ Green
Received: Shaedon Sharpe, Klay Thompson
Picks in: 2028 Rnd 2
TPE: $21.5M
Trade with GSW, NOP, MEM
Valid
Sent: Domantas Sabonis, Kyle Kuzma, Doug McDermott
Received: Jimmy Butler, Moses Moody, Yves Missi, Will Richard
Picks out: 2027 Rnd 2
Picks in: 2032 Rnd 1
Trade with BKN
Valid
Sent: Daeqwon Plowden
TPE: $2.4M
Team Salary
$186.4M
112.9% 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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$222.6M
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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-$21.4M
w/ holds:
-$57.6M
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
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.
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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 $186.4M
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 →
$222.6M
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 |
Jimmy Butler
via GSW
|
SF | 37 | $56.8M | $41.3M | — | — | — |
| 2 |
Keegan Murray
|
PF | 26 | $24.1M | $26.1M | $28.0M | $29.9M | $31.9M |
| 3 |
Christian Braun
via DEN
|
SG | 25 | $21.6M | $23.3M | $25.0M | $26.7M | $28.4M |
| 4 |
Shaedon Sharpe
via POR
|
SG | 23 | $20.1M | $21.7M | $23.3M | $24.9M | $29.9M |
| 5 |
Klay Thompson
via DAL
|
SG | 36 | $17.5M | $21.0M | — | — | — |
| 6 |
Moses Moody
via GSW
|
SG | 24 | $12.5M | $13.4M | $16.1M | — | — |
| 7 |
Darius Acuff Jr.
|
PG | 19 | $8.0M | $8.4M | $8.8M TO | $11.2M TO | $33.6M |
| 8 |
Yves Missi
via NOP
|
C | 22 | $3.5M | $5.6M TO | $6.7M | — | — |
| 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 |
Brandon Williams
|
PG | 26 | $2.5M MIN | — | — | — | — |
| 14 |
Ben Simmons
|
PF | 30 | $2.4M | $2.5M | — | — | — |
| 15 |
Maxime Raynaud
|
C | 23 | $2.2M | $2.5M TO NG | $4.8M | — | — |
| 16 |
Dylan Cardwell
|
PF | 24 | $2.2M | $2.5M NG | $2.7M TO NG | $5.2M | — |
| 17 |
Will Richard
via GSW
|
SG | 23 | $2.2M | $2.5M | $2.7M TO | $3.3M | — |
| 18 |
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 | — | — |
|
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 | $186.4M ($222.6M) | $118.2M ($182.9M) | $105.8M ($133.5M) | $98.6M ($130.2M) | $60.3M ($141.4M) | |||
| Cap Space | -$57.6M | -$1.4M | $66.2M | $89.5M | $100.2M | |||
| 1st Apron Space | $22.6M | $111.7M | $147.0M | $179.6M | $245.7M | |||
| 2nd Apron Space | $35.6M | $126.0M | $162.8M | $196.9M | $264.7M | |||
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