NBA 2026-2027 Salary Cap and other numbers

[Yuma]

@Mainstreet originally posted this from Shams.

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[Yuma]

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[Yuma]

So the Salary cap is rising from $154.647 million to $165 million.
The Tax Level is rising from $187.895 million to $201 million.
The first apron is rising from $195.945 million to $209 million.
The second apron is rising from $207.824 million to $222 million.

Chams article is just saying some of the increases will be $1 million lower than initially projected.

Of course the CBA could amend all this. I thought these numbers merited their own thread so we could update and have quick reference for off season discussions.

 

[BooksOrangePlanet]

if it weren't for bradley ****ing beal we could afford to buy our cake and eat it too

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Phoenix Suns Team Payroll | Basketball-Reference.com

Payroll summary for the Phoenix Suns

www.basketball-reference.com

 

[Mainstreet]

As I understand it, the Suns are financially committed to paying $206,796,989 for the 2025-26 season, but they are not over the first apron because the NBA excludes some obligations from tax calculations.

Their tax allocation is $187M, which is lower than the first apron NBA number of $195,945,000 for 2025-26.

Next season, 2026-27, the first apron number is $209 million. The difference is $22 million ($209 million minus $187 million).

What I'm reading, if a team is above the second apron in 3 out of any 5 consecutive seasons, their first-round draft pick is moved to the end of the first round even if they miss the playoffs or get the worst record.

Then the pick is typically "frozen" 7 years out when they first cross the second apron and the penalty only triggers if they are over the second apron in at least 2 of the 4 seasons following the initial breach.

So the Suns need to keep under the $209 million first apron next season as best as I can understand it to avoid penalty.

 

[Mainstreet]

Also there are penalties for breach of the second apron regarding use of exceptions, sign and trades, salary aggregation, no cash trades and a hard cap.

 

[Mainstreet]

What I'm still wondering, does the NBA exclude some other numbers from their tax calculations.

We already know about the dead money paid to Bradley Beal and Nassir Little being spread out.

 

[taz02]

As I understand it, the Suns under financially committed to paying $206,796,989 for the 2025-26 season, but they are not over the first apron because the NBA excludes some obligations from tax calculations.

Their tax allocation is $187M, which is lower than the first apron NBA number of $195,945,000 for 2025-26.

Next season, 2026-27, the first apron number is $209 million. The difference is $22 million ($209 million minus $187 million).

What I'm reading, if a team is above the second apron in 3 out of any 5 consecutive seasons, their first-round draft pick is moved to the end of the first round even if they miss the playoffs or get the worst record.

Then the pick is typically "frozen" 7 years out when they first cross the second apron and the penalty only triggers if they are over the second apron in at least 2 of the 4 seasons following the initial breach.

So the Suns need to keep under the $209 million first apron next season as best as I can understand it to avoid penalty.

So, the suns will have roughly 27m to pay williams and gillespie?

 

[Mainstreet]

So, the suns will have roughly 27m to pay williams and gillespie?

I think the number mentioned might have been "$22 million" but there are so many moving parts to consider.

This is why the experts get paid the big bucks. Smile.

 

[Yuma]

What I am getting is we have "some" room. We aren't over like we were. That's why I am now hearing our 2027 first rounder is back in play. I believe if we end the year over the aprons, it would have put us in that freeze the pick situation. So it's how you end the year, not start the year, that counts on all these timelines. We still have to look at the 2025-2026 numbers. We are just a few hundred thousand under the tax level for this season. Not sure why the four guys at the bottom of our payroll aren't listed. Supposedly the Suns know the amounts and I have read and heard we are under the numbers we need to be under.

I know G League and two way don't count because these guys were paid that way this year. Bouyea was converted I believe. So his salaries for next season should at least show up. I'm sure if any money for him is paid this year, it's prorated from when he was converted so likely not putting us in jeopardy of the aprons or tax level.