Toronto Raptors

2026-27 Cap Sheet • Eastern • Atlantic

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 →

Blow Up The Kings 2.0 (Beta Challenge)

Linked Teams: MIA CHA SAC

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Scenario Trades (1)

↙ Trade with TOR mirrored Valid

Sent: Jakob Poeltl, RJ Barrett Received: Domantas Sabonis, Precious Achiuwa Picks out: 2027 Rnd 2, 2029 Rnd 2

Team Salary

$203.2M

123.1% of cap

+ $13.1M 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 →

$216.2M

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 →

-$38.2M

w/ holds: -$51.2M

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 →

$2.2M

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 +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 $203.2M 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 → $216.2M

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	Kawhi Leonard SF · 3 yrs · $165.3M left	SF	35	$50.3M	$56.1M	$58.9M PO	$57.8M	—
2	Domantas Sabonis via SAC C · 2 yrs · $94.1M left	C	30	$45.5M	$48.6M	$41.3M	—	—
3	Scottie Barnes PF · 4 yrs · $185.6M left	PF	25	$41.8M	$44.8M	$47.9M	$51.0M	$41.3M
4	Immanuel Quickley PG · 3 yrs · $97.5M left	PG	27	$32.5M	$32.5M	$32.5M	$41.3M	—
5	Collin Murray-Boyles PF · 3 yrs · $22.5M left	PF	21	$6.6M	$7.0M	$8.9M TO	$26.6M	—
6	Precious Achiuwa via SAC PF · 2 yrs · $11.5M left	PF	27	$5.6M	$5.9M	$7.1M	—	—
7	Allen Graves PF · 4 yrs · $19.7M left	PF	20	$4.1M	$4.3M	$4.5M TO	$6.9M TO	$20.7M
8	Ja'Kobe Walter SG · 2 yrs · $9.7M left	SG	22	$3.8M	$5.9M	$17.6M	—	—
9	A.J. Lawson SG · No contract	SG	26	$2.5M	—	—	—	—
10	Garrett Temple SG · No contract	SG	40	$2.5M	—	—	—	—
11	Kyle Anderson SF · 1 yr · $3.9M left	SF	33	$2.4M	$2.5M	—	—	—
12	Trayce Jackson-Davis C · 1 yr · $2.4M left	C	26	$2.4M NG	$2.5M	—	—	—
13	Jamison Battle SF · 1 yr · $2.3M left	SF	25	$2.3M NG	$2.5M	—	—	—
14	Jamal Shead PG · 4 yrs · $26.3M left	PG	24	$2.3M	$7.4M	$8.0M	$8.6M	$16.3M
15	Alijah Martin SG · 2 yrs · $4.8M left	SG	24	$2.2M	$2.6M PO	$3.1M	—	—
16	Jaden Bradley PG · 4 yrs · $9.3M left	PG	23	$1.4M	$2.3M NG	$2.7M NG	$2.9M TO NG	$5.5M
Two-Way Contracts (2 of 3 slots • not counted against the cap or the 15-man roster)
—	Nate Bittle Two-Way	C	23	$678K	—	—	—	—
—	Malachi Smith Two-Way	PG	26	$678K	—	—	—	—
	Total			$203.2M ($216.2M)	$217.3M ($224.7M)	$163.4M ($232.4M)	$69.4M ($195.1M)	$0 ($83.8M)
	Cap Space			-$51.2M	-$43.2M	-$32.7M	$24.6M	$157.8M
	1st Apron Space			$5.8M	$12.6M	$89.5M	$208.7M	$306.0M
	2nd Apron Space			$18.8M	$26.9M	$105.2M	$226.0M	$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

Toronto Raptors

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