Houston won 52 games last season on a top-six margin built on defense and balance. The 2026-27 season has not started, and the numbers that matter most are about shooting and money.

Last season
Houston went 52-30. The offense rated 117.5 and ranked eighth, the defense rated 112.1 and ranked fifth, and the 5.4 margin between them ranked sixth in the league. Pace was 97.0. That describes a balanced team with a stronger defense than offense. It does not prove playoff strength: the Lakers eliminated Houston in the first round.
Last season, on the floor
The most-used strong lineup was Durant, Okogie, Sengun, Smith Jr. and Thompson: 41 games, 377 minutes, 121.8 on offense, 111.5 on defense, plus-10.3. Okogie is not on the current roster, so this is a template, not a plan. The Capela and Sheppard groups posted plus-21.7 and plus-21.1, but over only 66 and 84 minutes.
Last season, from deep
Amen Thompson averaged 18.3 points, 7.8 rebounds and 5.3 assists while shooting 21.6 percent from three. Sengun hit 30.5 percent while handing out 6.2 assists. Durant made 41.3 percent, Sheppard 39.4 and Smith 36.3. Spacing is the clearest lever for growth around the young core. One shooting split does not fix itself; it needs to be repeated.
Entering 2026-27
The payroll is $205.5M, over the $200.4M tax threshold. Durant earns $43.9M, Sengun $35.6M, VanVleet $25.0M (a player option), Smith $23.6M and Eason $14.1M. Those figures show where the commitments sit. They say nothing about whether the dollars match production, which is the question the first month will begin to answer.
October 21
The record is 0-0. Houston closed preseason with a 116-89 win over the Thunder after losing 115-132 to Dallas on October 11, and neither result counts. Tari Eason was listed day-to-day again on October 15 with no cause given. Dallas is the opening opponent, so the first real numbers arrive Wednesday.
What was the Rockets' record last season?
Houston finished 52-30 last season. Its 5.4 margin between offense and defense ranked sixth in the league.
Are the Rockets over the luxury tax for 2026-27?
Yes. The payroll is $205.5M against a tax threshold of $200.4M.
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