The salary cap for the 2026/27 NBA season has been set at $164.961 million, up from last year’s $154.647 million.
The luxury tax threshold begins at $200.428 million. The minimum salary level is $148.465 million. The first luxury tax apron is set at $209.015 million, while the second apron stands at $221.686 million.
The mid-level exception amounts to $15.044 million, with the taxpayer mid-level exception capped at $6.064 million.
If a team exceeds the first apron threshold, it loses access to the full mid-level exception. Instead, only the taxpayer mid-level exception of up to $6.064 million remains available. Additionally, the club forfeits the ability to execute sign-and-trade deals and cannot receive more salary in trades than it sends out.
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