Preseason ended Thursday with a 116-89 win over Oklahoma City, but the numbers that matter now carried over from last season's 52-30 finish. Five figures - payroll, net rating, a lineup sample, Sengun's workload and Thursday's bench output - sketch where this roster stands six days from the opener.

$205.5M payroll, $200.4M tax line
Houston carries $205.5 million across sixteen contracts, already above the $200.4 million luxury tax line and working toward the $209.0 million first apron. Durant's $43.9 million and Sengun's $35.6 million anchor that number. It proves ownership will pay to keep this core together; it does not prove the roster is finished - the second apron sits at $221.7 million, a stricter tier still ahead.
5.4 net rating last season
Last season Houston finished 52-30 with a net rating of 5.4, built on an offense ranked eighth (117.5 ORtg) and a defense ranked fifth (112.1 DRtg). That balance is the foundation Udoka is building a fourth season on. It does not prove this group clears the first round - the Lakers eliminated Houston in six games last spring after a 3-0 deficit.
+21.7 net rating for the Durant-Capela-Smith Jr.-Eason-Sheppard group
That five-man unit posted a net rating of +21.7 across 23 games and 66 minutes last season, with a 109.3 offense and an 87.6 defense. The sample is real but thin - 66 minutes is barely a game and a half of combined run. It shows a ceiling for this specific grouping; it does not prove Udoka leans on it heavily once the games count.
20.4-8.9-6.2 for Sengun last season
Sengun averaged 20.4 points a game last season, with 8.9 boards and 6.2 assists across 72 appearances, the clearest sign the offense already runs through him. He ranked second on the roster in minutes behind Amen Thompson. It shows Houston has a legitimate offensive hub; it does not settle how that workload splits once Durant and VanVleet are both logging full minutes.
54 bench points to 48 from the starters
In Thursday's preseason finale, Houston's reserves outscored the starting five 54-48, led by Bogdan Bogdanovic's 15 points on 5-of-8 shooting from three. Tari Eason added 12 on 5-of-7 shooting in just 17 minutes. It is one exhibition game against Oklahoma City reserves for long stretches, so the depth signal is encouraging, not conclusive - the real test starts October 21.
When does the Rockets' 2026-27 season start?
Houston opens the regular season on October 21 against the Mavericks, after finishing preseason 2-1 with Thursday's 116-89 win over Oklahoma City.
Is Houston over the luxury tax line this season?
Yes - the Rockets carry a $205.5 million payroll, above the $200.4 million luxury tax line, with Durant's $43.9 million salary the largest figure on the books.
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