NBA Salary Cap 2025-26 and Celtics, Cavaliers Among Teams Facing Hard Cap

Three teams project to be into the dreaded second apron of the NBA luxury tax ahead of the 2025-26 season, with another four over the first apron.

The NBA announced in June the salary cap is set at just over $154.6 million. The luxury tax starts at $187.9 million, with $195.9 million and $207.8 million the first and second aprons respectively.

According to Spotrac, the Boston Celtics, Cleveland Cavaliers and Phoenix Suns are on track to exceed the second apron threshold. As a result, they face a few restrictions including having no signing exceptions and being unable to aggregate salaries in a trade.

First-Apron Teams

• Dallas Mavericks ($206.4 million)
• Denver Nuggets ($197.1 million)
• New York Knicks ($202 million)
• Toronto Raptors ($197 million)

Second-Apron Teams

• Boston Celtics ($230.6 million)
• Cleveland Cavaliers ($227.5 million)
• Phoenix Suns ($211.8 million)

While the NBA doesn't have a hard cap that places a ceiling on what a team can spend, the Celtics' offseason shows how the second apron has basically come to represent one.

Boston traded away Jrue Holiday and Kristaps Porziņģis for what were largely financial reasons. The franchise's total burden, when accounting for luxury tax penalties, significantly lowered with those two no longer on the books.

Signing forward Josh Minott did, however, put the Celtics back into the second apron.

In the case of the Cavaliers, their current payroll points to how acquiring LeBron James from the Los Angeles Lakers borders on impossible if they even wanted a reunion with the future Hall of Famer in the first place.

Kurt Helin of NBC Sports reported on July 2 that Cleveland isn't "that interested" in the idea, so that appears to be a nonstarter for now.

Fresh off confirming the whopping seven-team trade headlined by Kevin Durant, the Suns have a path to exiting the second apron by parting ways with Bradley Beal.

NBA insider Marc Stein reported Sunday the three-time All-Star "is actively exploring his options with other teams in anticipation of a Suns buyout."

Agreeing to a buyout or using the stretch provision to waive Beal would be costly when he's owed $110.8 million over the next two years. The benefits of no longer being in the second or potentially even first apron would be huge, though, in terms of new opportunities available to the front office in terms of strengthening the roster.