The NBA released its first comprehensive list of franchises that will operate under hard-cap restrictions during the 2026-27 league year. Clubs cross the threshold when certain transactions trigger limits at either the first tax apron of $209,015,000 or the second tax apron of $221,686,000.
Under the 2023 Collective Bargaining Agreement, a team hits the first apron by using mechanisms such as a sign-and-trade, the non-taxpayer mid-level or bi-annual exceptions, an expanded traded-player exception, or by claiming a high-salary player off waivers. A club reaches the second apron by exceeding narrower spending limits that include aggregating salaries in trades, sending cash in deals, or deploying any portion of the mid-level exception.
Hard-capped at the First Tax Apron ($209,015,000)
- Atlanta Hawks – Used a trade exception (Clint Capela) to add Devin Carter.
- Boston Celtics – Signed Mitchell Robinson with the non-taxpayer mid-level exception.
- Charlotte Hornets – Traded for Dorian Finney-Smith using the non-taxpayer mid-level exception.
- Chicago Bulls – Employed a trade exception (Coby White) to acquire Kam Jones.
- Dallas Mavericks – Obtained Santi Aldama via expanded traded-player exception; later used the bi-annual exception for Marcus Sasser.
- Detroit Pistons – Picked up Isaiah Joe using the non-taxpayer mid-level exception.
- Indiana Pacers – Signed Kelly Oubre Jr. with the non-taxpayer mid-level exception.
- Los Angeles Clippers – Added Rui Hachimura through the non-taxpayer mid-level exception.
- Los Angeles Lakers – Brought in Walker Kessler via sign-and-trade.
- Memphis Grizzlies – Used the expanded traded-player exception to land Isaiah Stewart, D’Angelo Russell and AJ Johnson.
- Miami Heat – Traded for Giannis Antetokounmpo with the expanded TPE and later used a separate trade exception (Duncan Robinson) for Bobby Portis.
- Milwaukee Bucks – Acquired Caris LeVert through the expanded traded-player exception.
- Philadelphia 76ers – Signed Dean Wade using the non-taxpayer mid-level exception.
- Portland Trail Blazers – Obtained Ja Morant via expanded traded-player exception.
- Sacramento Kings – Signed Precious Achiuwa with the bi-annual exception.
- San Antonio Spurs – Signed Tobias Harris via the non-taxpayer mid-level exception.
- Utah Jazz – Signed Jaxson Hayes using the non-taxpayer mid-level exception.
- Washington Wizards – Used a trade exception (Kelly Olynyk) to acquire Deandre Ayton.
Hard-capped at the Second Tax Apron ($221,686,000)
- Houston Rockets – Signed Marcus Smart with the taxpayer mid-level exception. (If the contract exceeds taxpayer limits, Houston will move to the first-apron list.)
- Phoenix Suns – Sent cash considerations in a trade.
Currently Not Hard-Capped
Brooklyn Nets, Cleveland Cavaliers, Denver Nuggets, Golden State Warriors, Minnesota Timberwolves, New Orleans Pelicans, New York Knicks, Oklahoma City Thunder, Orlando Magic and Toronto Raptors have not yet triggered hard-cap restrictions.
The Warriors are expected to fall under the second apron once they finalize a taxpayer mid-level deal with De’Anthony Melton, while Minnesota is projected to reach the same level after aggregating Julius Randle and Naz Reid in a trade. Toronto is anticipated to move to the first apron by using an expanded traded-player exception to acquire Kawhi Leonard.
The league will update the list as transactions occur throughout the 2026-27 season.
Source: Hoops Rumors
