San Antonio Spurs

2026-27 Cap Sheet • Western • Southwest

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 →

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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. Open in glossary →

$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. 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 →

-$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. 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 →

14/15 +3/3

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 $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. Open in glossary → $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. 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	De'Aaron Fox PG · 4 yrs · $221.8M left	PG	28	$49.5M	$53.5M	$57.4M	$61.4M	$49.5M
2	Devin Vassell SG · 3 yrs · $78.7M left	SG	26	$27.5M	$25.1M	$27.5M	$40.5M	—
3	Kelly Olynyk PF · No contract	PF	35	$25.5M	—	—	—	—
4	Keldon Johnson SF · 1 yr · $17.5M left	SF	26	$18.0M	$26.3M	—	—	—
5	Victor Wembanyama C · 5 yrs · $211.7M left	C	22	$16.9M	$43.5M	$47.0M	$50.5M	$53.9M
6	Julian Champagnie SF · 3 yrs · $45.0M left	SF	25	$15.4M	$15.0M	$14.7M	$27.8M	—
7	Tobias Harris PF · 2 yrs · $30.8M left	PF	34	$15.0M	$15.8M	$20.5M	—	—
8	Dylan Harper PG · 3 yrs · $43.8M left	PG	20	$13.0M	$13.6M TO	$17.2M TO	$41.3M	—
9	Luke Kornet C · 3 yrs · $29.7M left	C	31	$10.5M	$9.9M NG	$9.4M TO	$17.8M	—
10	Stephon Castle SG · 2 yrs · $22.7M left	SG	21	$10.0M	$12.7M TO	$38.0M	—	—
11	Harrison Barnes SF · 1 yr · $8.0M left	SF	34	$8.0M	$9.6M	—	—	—
12	Carter Bryant SF · 3 yrs · $18.5M left	SF	20	$5.1M	$5.4M TO	$8.0M TO	$24.0M	—
13	Jayden Quaintance C · 4 yrs · $18.9M left	C	19	$3.9M	$4.1M	$4.3M TO	$6.6M TO	$19.9M
14	Tarris Reed Jr. C · 4 yrs · $15.8M left	C	23	$3.1M	$3.2M	$3.4M TO	$6.1M TO	$18.3M
15	Bismack Biyombo C · No contract	C	34	$2.5M	—	—	—	—
16	Mason Plumlee C · No contract	C	36	$2.5M	—	—	—	—
17	Lindy Waters III SG · No contract	SG	29	$2.5M	—	—	—	—
18	Jordan McLaughlin PG · 1 yr · $3.3M left	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. 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

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