The NBA has finalized the financial framework for the 2026/27 season, announcing a salary cap of $164,961,000, a 6.7% jump from last year. Because exception values are linked to the cap under the current Collective Bargaining Agreement, the new figure automatically adjusts the non-taxpayer mid-level, taxpayer mid-level, room, and bi-annual exceptions.
Non-Taxpayer Mid-Level Exception
The primary tool for over-the-cap clubs that remain below the first tax apron ($209,015,000) is now worth 9.12% of the cap. Contracts can run four years with 5% annual raises.
- 2026/27: $15,044,000
- 2027/28: $15,796,200
- 2028/29: $16,548,400
- 2029/30: $17,300,600
- Total: $64,689,200
Teams may also use this exception to acquire players via trade or waiver claim.
Taxpayer Mid-Level Exception
Franchises projecting payrolls between the first and second tax aprons ($221,686,000) can use a smaller mid-level, capped at two years with 5% raises.
- 2026/27: $6,064,000
- 2027/28: $6,367,200
- Total: $12,431,200
Using more than $6,064,000 imposes a hard cap at the first apron, and teams above the second apron cannot access this exception.
Room Exception
Clubs that dip below the cap lose the full mid-level but gain the room exception, equal to 5.678% of the cap. It can cover up to three years with 5% raises and is available for signings, trades, or waiver claims.
- 2026/27: $9,366,000
- 2027/28: $9,834,300
- 2028/29: $10,302,600
- Total: $29,502,900
Bi-Annual Exception
The bi-annual exception (3.32% of the cap) is usable only every other season and creates a hard cap at the first apron. Five teams—Charlotte, Detroit, Los Angeles Lakers, Utah, and Washington—used it in 2025/26 and therefore cannot deploy it in 2026/27.
- 2026/27: $5,477,000
- 2027/28: $5,750,850
- Total: $11,227,850
This exception can fund two-year deals with a 5% second-year raise and, like the others, may be applied in trades or waiver claims.
The updated figures set the spending parameters for teams as free agency and offseason transactions approach.
Source: Hoops Rumors
