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 →

AVC Test

Linked Teams: DEN BKN GSW

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Scenario Trades (3)

Trade with GSW Valid

Sent: Domantas Sabonis, Malik Monk Received: Jimmy Butler, Moses Moody Picks in: 2027 Rnd 1, 2030 Rnd 2, 2032 Rnd 2

Trade with DEN Valid

Sent: Precious Achiuwa Received: Zeke Nnaji Picks in: 2028 Rnd 2

Trade with BKN Valid

Sent: De'Andre Hunter Received: Drake Powell, Terance Mann Picks in: 2030 Rnd 2 TPE: $5.9M

Team Salary

$189.1M

114.6% 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. Open in glossary →

$225.4M

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 →

-$24.1M

w/ holds: -$60.4M

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. 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.

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 $189.1M 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 → $225.4M

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	Keegan Murray PF · 5 yrs · $140.0M left	PF	26	$24.1M	$26.1M	$28.0M	$29.9M	$31.9M
3	Terance Mann via BKN SG · 2 yrs · $31.5M left	SG	29	$15.5M	$16.0M	$19.2M	—	—
4	Moses Moody via GSW SG · 2 yrs · $25.9M left	SG	24	$12.5M	$13.4M	$16.1M	—	—
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	Zeke Nnaji via DEN C · 2 yrs · $14.9M left	C	25	$7.5M	$7.5M PO	$9.0M	—	—
7	Drake Powell via BKN SF · 3 yrs · $13.4M left	SF	21	$3.5M	$3.7M TO	$6.1M TO	$7.3M	—
8	Nique Clifford SG · 3 yrs · $12.7M left	SG	24	$3.3M	$3.4M TO	$6.0M TO	$17.9M	—
9	Alex Karaban PF · 4 yrs · $15.1M left	PF	23	$2.9M	$3.1M	$3.2M TO	$5.9M TO	$17.6M
10	Patrick Baldwin Jr. PF · No contract	PF	23	$2.5M	—	—	—	—
11	Russell Westbrook PG · No contract	PG	37	$2.5M	—	—	—	—
12	Brandon Williams PG · 1 yr · $2.5M left	PG	26	$2.5M MIN	—	—	—	—
13	Aaron Holiday PG · 1 yr · $2.5M left	PG	29	$2.5M MIN	—	—	—	—
14	Nick Richards C · 1 yr · $2.5M left	C	28	$2.5M MIN	—	—	—	—
15	Daeqwon Plowden SG · 2 yrs · $5.1M left	SG	28	$2.4M	$2.7M	$3.5M	—	—
16	Ben Simmons PF · 1 yr · $3.5M left	PF	30	$2.4M	$2.5M	—	—	—
17	Maxime Raynaud C · 2 yrs · $4.7M left	C	23	$2.2M	$2.5M TO NG	$4.8M	—	—
18	Dylan Cardwell PF · 3 yrs · $7.4M left	PF	24	$2.2M	$2.5M NG	$2.7M TO NG	$5.2M	—
Dead Money (2 players)
—	DeMar DeRozan Bought Out	—	—	$3.3M	$3.3M	$3.3M	—	—
—	Zach LaVine Bought Out	—	—	$35.0M	—	—	—	—
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			$189.1M ($225.4M)	$92.7M ($136.4M)	$58.2M ($110.8M)	$47.0M ($77.4M)	$31.9M ($83.0M)
	Cap Space			-$60.4M	$45.1M	$88.9M	$142.2M	$158.5M
	1st Apron Space			$19.9M	$137.2M	$194.7M	$231.2M	$274.1M
	2nd Apron Space			$32.9M	$151.5M	$210.4M	$248.5M	$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

Sacramento Kings

Scenario Trades (3)

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