Finance 2 min read

NBA Confirms Salary Cap and Financial Thresholds for 2026-27 Season

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The National Basketball Association (NBA) has officially established the financial framework for the 2026-27 season, with the salary cap confirmed at $164.961 million.

This figure, alongside the luxury tax level of $200.428 million, came into effect at 12:01 a.m. ET on July 1, 2026, setting the stage for a busy offseason and the current free agency window.

The league has also detailed the mandatory minimum team salary, which stands at $148.465 million. Furthermore, the financial landscape is governed by the two “apron” levels, which impose significant roster-building restrictions on teams that exceed them: the first apron is set at $209.015 million, while the second apron sits at $221.686 million.

These thresholds are critical for teams looking to navigate the complex Collective Bargaining Agreement during the current free agency period.

To assist teams in roster management, the NBA has outlined the values for its three mid-level exceptions.

The Non-Taxpayer Mid-Level Exception is valued at $15.044 million, the Taxpayer Mid-Level Exception is $6.064 million, and the Mid-Level Exception for teams operating with room under the salary cap is $9.366 million.

The league’s free agency moratorium period, which commenced on July 1, concludes today, July 6, at 12:00 p.m. ET. With the moratorium period now ending, teams are positioned to finalise player contracts and formalise roster moves ahead of the 2026-27 campaign.

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