Cap situation · 2026-27
in the tax. In the tax by $5.1M — a projected $7.6M bill — but $3.5M under the first apron, so trade rules still allow a cushion.
Room under the tax−$5.1M$3.5M under the first apron
Expiring after 2026-27$35.0M5 contracts: VanVleet, Tshiebwe, Phillips…
Tradable contracts4$5–30M, two years or fewer, no player option
Next season$200.8M2027-28 already committed
Options54 player · 1 team
Projected tax bill$7.6Mnon-repeater rates
The wall · 2026-27
each block = one contract, width = share of payroll21%Durant$43.9M
17%Sengun$35.6M
12%VanVleet$25.0M
12%Jr.$23.6M
7%Eason$14.1M
6%Adams$13.0M
6%Thompson$12.3M
Kevin Durant $43.9MAlperen Sengun $35.6MFred VanVleet $25.0MJabari Smith Jr. $23.6MTari Eason $14.1MSteven Adams $13.0MAmen Thompson $12.3MReed Sheppard $11.1MClint Capela $7.0MMarcus Smart $6.1MOscar Tshiebwe $2.5MJulian Phillips $2.5MJae'Sean Tate $2.4MBogdan Bogdanovic $2.4MIsaiah Crawford $2.4MBruce Thornton $1.4M
What they can do with it
Test a trade →Exception available
$15.0M
Non-taxpayer mid-levelup to four years, plus the $5.48M bi-annual exception; using the full amount hard-caps the team at the first apron
Expiring after 2026-27 · 5
Fred VanVleet$25.0M
Oscar Tshiebwe$2.5M
Julian Phillips$2.5M
Jae'Sean Tate$2.4M
Bogdan Bogdanovic$2.4M
$35.0M clears next summer
Options for 2027-28 · 1
Marcus Smartplayer$6.4M
Tradable matching salary · 4
Steven Adams$13.0M
Reed Sheppard$11.1M
Clint Capela$7.0M
Marcus Smart$6.1M
The contracts that make a trade work: big enough to match, small enough to move.
Every contract, by season
P = player option · T = team option · ETO = early termination| Player | Age | 2026-27 | 2027-28 | 2028-29 | 2029-30 | 2030-31 | 2031-32 | Guaranteed |
|---|---|---|---|---|---|---|---|---|
| Kevin Durant | 38 | $43.9M | $46.1M | $43.9M | ||||
| Alperen Sengun | 24 | $35.6M | $37.3M | $39.0M | $39.0MP | $112.0M | ||
| Fred VanVleet | 32 | $25.0MP | $25.0M | |||||
| Jabari Smith Jr. | 23 | $23.6M | $21.8M | $23.6M | $25.5M | $27.4M | $122.0M | |
| Tari Eason | 25 | $14.1M | $15.2M | $16.3M | $17.4M | $18.5MP | $63.0M | |
| Steven Adams | 33 | $13.0M | $11.9M | $24.9M | ||||
| Amen Thompson | 23 | $12.3M | $35.9M | $38.7M | $41.6M | $44.5M | $47.3M | $220.3M |
| Reed Sheppard | 22 | $11.1M | $14.0M | $11.1M | ||||
| Clint Capela | 32 | $7.0M | $7.4M | $14.4M | ||||
| Marcus Smart | 32 | $6.1M | $6.4MP | $6.1M | ||||
| Oscar Tshiebwe | 26 | $2.5M | $2.5M | |||||
| Julian Phillips | 22 | $2.5M | $2.5M | |||||
| Jae'Sean Tate | 30 | $2.4M | $2.4M | |||||
| Bogdan Bogdanovic | 34 | $2.4M | $2.4M | |||||
| Isaiah Crawford | 24 | $2.4M | $2.7M | $5.1M | ||||
| Bruce Thornton | 23 | $1.4M | $2.3M | $2.7M | $2.9MT | $1.4M | ||
| Team total | $205.5M | $200.8M | $120.4M | $126.5M | $90.4M | $47.3M |
Built from public contract records and checked against the league's published cap (2026-27 cap $165.0M); updated 1 d ago. Cap holds, incomplete rosters and two-way deals can move these totals; the league's official numbers govern.