San Antonio Spurs
2026-27 Cap Sheet • Western • Southwest
About this cap sheet
Explore San Antonio Spurs's contracts, future payroll, draft picks, cap holds, and exceptions. Salary, cap holds, and available spending exceptions are different measures; a team's payroll alone does not determine its available cap room. Cap holds explained · Data and methodology
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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Team Salary
$198.3M
120.2% of cap
+ $32.9M 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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$231.2M
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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-$33.3M
w/ holds:
-$66.2M
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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14/15
+3/3
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.
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$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 $198.3M
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.
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$231.2M
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 |
De'Aaron Fox
|
PG | 28 | $49.5M | $53.5M | $57.4M | $61.4M | $49.5M |
| 2 |
Devin Vassell
|
SG | 26 | $27.5M | $25.1M | $27.5M | $40.5M | — |
| 3 |
Kelly Olynyk
|
PF | 35 | $25.5M | — | — | — | — |
| 4 |
Keldon Johnson
|
SF | 26 | $18.0M | $26.3M | — | — | — |
| 5 |
Victor Wembanyama
|
C | 22 | $16.9M | $43.5M | $47.0M | $50.5M | $53.9M |
| 6 |
Julian Champagnie
|
SF | 25 | $15.4M | $15.0M | $14.7M | $27.8M | — |
| 7 |
Tobias Harris
|
PF | 34 | $15.0M | $15.8M | $20.5M | — | — |
| 8 |
Dylan Harper
|
PG | 20 | $13.0M | $13.6M TO | $17.2M TO | $41.3M | — |
| 9 |
Luke Kornet
|
C | 31 | $10.5M | $9.9M NG | $9.4M TO | $17.8M | — |
| 10 |
Stephon Castle
|
SG | 21 | $10.0M | $12.7M TO | $38.0M | — | — |
| 11 |
Harrison Barnes
|
SF | 34 | $8.0M | $9.6M | — | — | — |
| 12 |
Carter Bryant
|
SF | 20 | $5.1M | $5.4M TO | $8.0M TO | $24.0M | — |
| 13 |
Jayden Quaintance
|
C | 19 | $3.9M | $4.1M | $4.3M TO | $6.6M TO | $19.9M |
| 14 |
Tarris Reed Jr.
|
C | 23 | $3.1M | $3.2M | $3.4M TO | $6.1M TO | $18.3M |
| 15 |
Bismack Biyombo
|
C | 34 | $2.5M | — | — | — | — |
| 16 |
Mason Plumlee
|
C | 36 | $2.5M | — | — | — | — |
| 17 |
Lindy Waters III
|
SG | 29 | $2.5M | — | — | — | — |
| 18 |
Jordan McLaughlin
|
PG | 30 | $2.4M NG | $2.5M | — | — | — |
|
Two-Way Contracts
(3 of 3 slots • not counted against the cap or the 15-man roster)
|
||||||||
| — |
Maliq Brown
Two-Way
|
PF | 22 | $678K | — | — | — | — |
| — |
Ja'Kobi Gillespie
Two-Way
|
PG | 22 | $678K | — | — | — | — |
| — |
David Jones-Garcia
Two-Way
|
SG | 24 | $678K | — | — | — | — |
| Total | $198.3M ($231.2M) | $201.8M ($240.1M) | $188.7M ($247.3M) | $124.6M ($275.9M) | $53.9M ($141.6M) | |||
| Cap Space | -$66.2M | -$58.6M | -$47.6M | -$56.2M | $100.0M | |||
| 1st Apron Space | $10.7M | $28.1M | $64.2M | $153.6M | $252.1M | |||
| 2nd Apron Space | $23.7M | $42.4M | $79.9M | $170.9M | $271.1M | |||
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