2026-27 NBA Salary Cap, 1st and 2nd Aprons, Luxury Tax Levels Revealed Before FA

NBA teams now have more clarity on how much they can spend building their rosters this offseason.

The league announced Tuesday that the NBA salary cap has been set at $164.961 million, with a minimum team salary of $148.465 million. The first apron level is set at $209.015 million, and the second apron will be $221.686 million.

The salary cap once again increased in 2026. Last year, it was set at $154.647 million after the league expected 10 percent growth from the following season. This year's increase is slightly less than the increase from 2024-25 to 2025-26.

ESPN's Bobby Marks noted that the salary cap is projected to increase by 5.5 percent next season.

The rookie minimum is $1.35 million, while the minimum salary for a player with at least two years of experience is $2.44 million. The veteran minimum is set at $3.87 million and the minimum for a player on a two-way contract is $678,882.

The new salary cap and tax level won't go into effect until 12:01 a.m. ET on Wednesday, though teams are permitted to begin negotiating with free agents after free agency began at 6 p.m. ET on Tuesday.

The moratorium period began Tuesday and ends at noon ET on Monday. During that time, teams can begin negotiating with free agents but cannot make official signings.

In addition to the salary cap numbers, the mid-level exceptions were also revealed. The non-taxpayer mid-level exception is worth $15.044 million, while the taxpayer mid-level is $6.064 million. The mid-level for a team under the salary cap is $9.366 million.

Mid-level exceptions allow teams that are over the cap to sign free agents for more than the league's minimum salary.