2026–27 Apron Tracker
The modern NBA's real standings race is against four dollar figures. This season the cap sits at $165.0M, the tax at $200.4M, and the aprons at $209.0M and $221.7M — 3 teams (DEN, GSW, ORL) are currently living in the second apron's deep freeze.
Team payrolls vs the four lines
Hollow bars end at each team's payroll; accent segment = payroll beyond the second apron
Above the second apron
3 teamsOver $221.7M — the CBA's deep freeze: no aggregating salaries in trades, no cash in deals, no sign-and-trade acquisitions, and a frozen first-round pick seven years out.
| Team | Payroll | vs cap | vs tax | vs apron 2 |
|---|---|---|---|---|
| Denver Nuggets | $227,337,154 | + $62.4M | + $26.9M | + $5.7M |
| Golden State Warriors | $225,623,079 | + $60.7M | + $25.2M | + $3.9M |
| Orlando Magic | $223,460,633 | + $58.5M | + $23.0M | + $1.8M |
Above the first apron
9 teamsOver $209.0M — no acquiring more salary than you send out, no signing buyout players who earned above the mid-level, hard-capped here if certain tools were used.
| Team | Payroll | vs cap | vs tax | vs apron 2 |
|---|---|---|---|---|
| Minnesota Timberwolves | $218,886,255 | + $53.9M | + $18.5M | − $2.8M |
| Phoenix Suns | $218,878,874 | + $53.9M | + $18.5M | − $2.8M |
| New York Knicks | $218,282,768 | + $53.3M | + $17.9M | − $3.4M |
| Oklahoma City Thunder | $216,407,153 | + $51.4M | + $16.0M | − $5.3M |
| Cleveland Cavaliers | $211,447,158 | + $46.5M | + $11.0M | − $10.2M |
| Philadelphia 76ers | $210,646,083 | + $45.7M | + $10.2M | − $11.0M |
| Toronto Raptors | $209,375,230 | + $44.4M | + $8.9M | − $12.3M |
| Houston Rockets | $209,301,847 | + $44.3M | + $8.9M | − $12.4M |
| Indiana Pacers | $209,046,561 | + $44.1M | + $8.6M | − $12.6M |
In the luxury tax
5 teamsOver $200.4M — paying the escalating tax bill, but roster building is not yet restricted.
| Team | Payroll | vs cap | vs tax | vs apron 2 |
|---|---|---|---|---|
| Los Angeles Lakers | $207,230,816 | + $42.3M | + $6.8M | − $14.5M |
| Miami Heat | $205,273,805 | + $40.3M | + $4.8M | − $16.4M |
| Boston Celtics | $204,380,342 | + $39.4M | + $4.0M | − $17.3M |
| New Orleans Pelicans | $204,290,592 | + $39.3M | + $3.9M | − $17.4M |
| San Antonio Spurs | $203,338,474 | + $38.4M | + $2.9M | − $18.3M |
Over the cap, under the tax
10 teamsBetween the $165.0M cap and the tax line — the league's default operating zone.
| Team | Payroll | vs cap | vs tax | vs apron 2 |
|---|---|---|---|---|
| Atlanta Hawks | $197,139,755 | + $32.2M | − $3.3M | − $24.5M |
| Portland Trail Blazers | $196,755,688 | + $31.8M | − $3.7M | − $24.9M |
| Sacramento Kings | $196,279,501 | + $31.3M | − $4.1M | − $25.4M |
| Washington Wizards | $193,328,655 | + $28.4M | − $7.1M | − $28.4M |
| Milwaukee Bucks | $192,861,630 | + $27.9M | − $7.6M | − $28.8M |
| Dallas Mavericks | $184,903,524 | + $19.9M | − $15.5M | − $36.8M |
| Utah Jazz | $183,860,119 | + $18.9M | − $16.6M | − $37.8M |
| Charlotte Hornets | $183,098,612 | + $18.1M | − $17.3M | − $38.6M |
| LA Clippers | $179,716,643 | + $14.8M | − $20.7M | − $42.0M |
| Memphis Grizzlies | $169,036,005 | + $4.1M | − $31.4M | − $52.6M |
Under the cap
3 teamsBelow $165.0M — real cap space (teams must still reach the $148.5M minimum by opening night).
| Team | Payroll | vs cap | vs tax | vs apron 2 |
|---|---|---|---|---|
| Chicago Bulls | $164,358,631 | − $0.6M | − $36.1M | − $57.3M |
| Brooklyn Nets | $161,413,749 | − $3.5M | − $39.0M | − $60.3M |
| Detroit Pistons | $136,252,755 | − $28.7M | − $64.2M | − $85.4M |
Key CBA numbers · 2026–27
- Salary cap
- $165.0M
- Luxury tax
- $200.4M
- First apron
- $209.0M
- Second apron
- $221.7M
- Team minimum
- $148.5M
Methodology & sources
Cap, tax, apron, and minimum figures are the league's official 2026–27 numbers (NBA.com, effective 2026-07-01). Team payroll totals are transcribed from HoopsHype's team salaries page as of Aug 27, 2026 and exclude team options and qualifying offers per their accounting — offseason totals move with every transaction, and this page updates the same way. A team belongs to a tier when its payroll exceeds that threshold; sitting exactly on a line keeps you under it. Tier restrictions summarized from the 2023 CBA; the tax is a bill, the aprons are handcuffs.