Where Each NBA Team Stands With 2026-27 Mid-Level Exceptions
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With most front offices having exhausted their 2026 offseason cap space, the spotlight has shifted to how clubs are deploying the league’s mid-level exceptions (MLEs). The MLE gives every team a spending tool beyond cap room, but its size depends on payroll position.
Current exception tiers
- Room exception: Up to three years, first-year salary max $9,366,000.
- Full/non-taxpayer MLE: Up to four years, first-year salary max $15,044,000. Team salary must stay below the first tax apron of $209,015,000 when the deal is signed.
- Taxpayer MLE: Up to two years, first-year salary max $6,064,000. Available only to teams above the cap but below the second apron of $221,686,000.
Clubs operating above the second apron cannot use any portion of the MLE. After the 2027 trade deadline, unused exception amounts will prorate downward.
Non-taxpayer / Taxpayer MLE usage
- Atlanta Hawks: $14,100,000 used (Jock Landale)
- Boston Celtics: $15,044,000 used (Mitchell Robinson)
- Charlotte Hornets: $14,196,974 used (Dorian Finney-Smith, acquired via trade)
- Cleveland Cavaliers: $0 used
- Dallas Mavericks: $3,000,000 used (Tarik Biberovic)
- Denver Nuggets: $0 used — currently limited to taxpayer MLE
- Detroit Pistons: $11,323,006 used (Isaiah Joe, acquired via trade)
- Golden State Warriors: $0 used
- Houston Rockets: $6,064,000 used (Marcus Smart)
- Indiana Pacers*: $8,050,000 used (Kelly Oubre Jr.)
- Los Angeles Clippers: $14,000,000 used (Rui Hachimura)
- Memphis Grizzlies: $10,350,000 used (Quinten Post)
- Miami Heat*: $6,065,000 used (Tim Hardaway Jr.)
- Milwaukee Bucks*: $0 used
- Minnesota Timberwolves: $0 used — currently limited to taxpayer MLE
- New Orleans Pelicans*: $0 used
- New York Knicks: $0 used — currently limited to taxpayer MLE
- Oklahoma City Thunder: $0 used — over second apron, MLE unavailable
- Orlando Magic: $0 used — currently limited to taxpayer MLE
- Philadelphia 76ers: $9,000,000 used (Dean Wade); $6,000,000 used (Anfernee Simons)
- Phoenix Suns: $6,064,000 used (Luke Kennard) — limited to taxpayer MLE
- Portland Trail Blazers: $0 used
- Sacramento Kings*: $0 used
- San Antonio Spurs: $15,044,000 used (Tobias Harris)
- Toronto Raptors*: $0 used
- Utah Jazz: $6,000,000 used (Jaxson Hayes); $6,000,000 used (Josh Okogie)
- Washington Wizards: $0 used
Teams marked with an asterisk have theoretical access to the full $15,044,000 non-taxpayer MLE but would exceed the first apron if they used it in full.
Room exception usage
- Brooklyn Nets: $0 used
- Chicago Bulls: $0 used
- Los Angeles Lakers: $9,366,000 used (Collin Sexton)
The figures above will be updated throughout the 2026-27 league year as additional signings or trades become official.
Source: Hoops Rumors
