NBA · Payroll Stack
● Contracts snapshot · 02 Sep 2026How to read the lines
Simplified guide · exact effects depend on the transaction
½ cap
A visual halfway marker for the chart—not an official NBA spending threshold.
Salary cap
The NBA’s soft cap. Teams can exceed it through permitted exceptions, including Bird rights.
Luxury tax
Payroll above this line triggers a graduated tax payment; repeat taxpayers face higher rates.
First apron
Adds transaction limits. Using certain roster-building tools can hard-cap a team at this line.
Second apron
The strictest tier, with tighter trade, salary-matching and exception rules for teams above it.
Teams by payroll tier
Under cap
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Cap → tax
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Tax → 1st apron
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1st → 2nd apron
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Over 2nd apron
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Roster shape · every contract on the team, sized by salary