NEW YORK – The National Basketball Association announced today that the Salary Cap for the 2026-27 season has been set at $164.961 million. The Tax Level for the 2026-27 season is $200.428 million.
The Salary Cap and Tax Level go into effect at 12:01 a.m. ET on Wednesday, July 1. Teams are permitted to begin negotiating with all free agents today at 6:00 p.m. ET – six hours prior to the start of the league’s “moratorium period.” The moratorium period ends at noon ET on Monday, July 6. For the 2026-27 season:
• The Minimum Team Salary is $148.465 million;
• The First Apron Level is $209.015 million; and
• The Second Apron Level is $221.686 million.
The Collective Bargaining Agreement provides for three different Mid-Level Exceptions depending on a team’s salary level. The Non-Taxpayer Mid-Level for the 2026-27 season is $15.044 million, the Taxpayer Mid-Level is $6.064 million, and the Mid-Level for a team with room under the Salary Cap is $9.366 million.
