NBA Opening Night is here! It doesn\u2019t come with quite the fanfare of Major League Baseball\u2019s Opening Day or NFL Kickoff Weekend, but the NBA is back. And it\u2019s kind of Opening Day for the first time, as the Boston Celtics and Detroit Pistons start the season in the middle of the afternoon at 3:00 PM ET. The New York Knicks will get their rings and raise their first banner to the rafters in over 50 years. Then, the chase for the 2027 title is on.<\/p>\n
With the regular season upon us, NBA teams have finalized their opening night rosters. The league\u2019s financial landscape has never been more complex. The days of being under the cap, over the cap or over the tax are long gone. Now, we have first and second aprons, and 10 different ways to become hard-capped at those aprons.<\/p>\n
But don\u2019t fret! We\u2019ve got you covered with where each team stands as the 2026-27 NBA season tips off.<\/p>\n
Team Salary Landscape<\/p>\n
There are now five buckets that teams fall in, depending on how much team salary they are carrying. We\u2019ll run through them in order of most to least expensive.<\/p>\n
Second Apron Team (1 Team)<\/p>\n
Denver Nuggets: $3.2 million over the second apron<\/p>\n
It\u2019s a sign of the teams adjusting to the \u201cApron Era\u201d that only the Nuggets are a second-apron team. And Denver is barley over the second apron, and they\u2019re only there because of unlikely bonuses in Cam Johnson\u2019s contract. There\u2019s a good chance by the time the season ends, the Nuggets will be comfortably underneath the second apron.<\/p>\n
First Apron Teams (6 Teams)<\/p>\n
Golden State Warriors: $12.3 million over the first apron
Minnesota Timberwolves: $7.6 million over the first apron
New York Knicks: $11.8 million over the first apron
Oklahoma City Thunder: $5.7 million over the first apron
Orlando Magic: $10.2 million over the first apron
Phoenix Suns: $4.7 million over the first apron<\/p>\n
The first apron is only slightly less restrictive than the second apron. It\u2019s a little easier for these teams to make trades and the like, but only a little easier.<\/p>\n
Pretty mixed bag here. The Knicks are the defending champs. The Thunder are title contenders. The Wolves are one level below the Thunder and Spurs in the Western Conference.<\/p>\n
The Magic and Suns should be battling for spots in the playoffs. The Warriors are attempting to squeeze ever bit they can from being a playoff team.<\/p>\n
Luxury Tax Teams (6 Teams)<\/p>\n
Cleveland Cavaliers: $8.5 million over the luxury tax
Indiana Pacers: $5.8 million over the luxury tax
Los Angeles Lakers: $469 thousand over the luxury tax
Miami Heat: $5.7 million over the luxury tax
Philadelphia 76ers: $6.7 million over the luxury tax
Toronto Raptors: $1.0 million over the luxury tax<\/p>\n
This group is mostly playoff contenders, with a few potential Finals contenders in the mix.<\/p>\n
The Lakers and Raptors are good bets to get out of the tax by the trade deadline. They are so close, and are likely to be very expensive in the future. So, there\u2019s no need to start the tax repeater clock earlier than necessary.<\/p>\n
Everyone else is likely to pay the tax as it reflects their status as would-be contenders. The real surprise here is the Indiana Pacers. It\u2019s been more than 20 years since the Pacers last paid the tax.<\/p>\n
Over The Cap Teams (16 Teams)<\/p>\n
Atlanta Hawks: $1.7 million under the luxury tax
Boston Celtics: $1.7 million under the luxury tax
Charlotte Hornets: $29.4 million under the luxury tax
Chicago Bulls: $34.6 million under the luxury tax
Dallas Mavericks: $11.1 million under the luxury tax
Detroit Pistons: $5.9 million under the luxury tax
Houston Rockets: $14 thousand under the luxury tax
LA Clippers: $17.1 million under the luxury tax
Memphis Grizzlies: $39.1 million under the luxury tax
Milwaukee Bucks: $12.6 million under the luxury tax
New Orleans Pelicans: $4.1 million under the luxury tax
Portland Trail Blazers: $8.3 million under the luxury tax
Sacramento Kings: $3.1 million under the luxury tax
San Antonio Spurs: $2.1 million under the luxury tax
Utah Jazz: $17.5 million under the luxury tax
Washington Wizards: $5.9 million under the luxury tax<\/p>\n
As per usual, the NBA\u2019s largest group of teams is living over the cap, but under the tax. This group is a mix of playoff teams and rebuilding squads, outside of the Spurs, who are absolutely a title contender.<\/p>\n
This is where the moves will happen. When there are trades in-season, expect these teams to be involved, either as direct parties or as helpful facilitators. Keep an eye on the Hornets, Bulls, Grizzlies, Clippers, Bucks and Jazz, as they\u2019ve got the room under the tax to take on contracts for future draft assets to help push trades over the line, or to help teams duck the luxury tax.<\/p>\n
Under The Cap Team (1 Team)<\/p>\n
Brooklyn Nets: $4.9 million under cap<\/p>\n
The days of multiple teams hitting the season with oodles of cap space available are over. Teams have to hit the salary floor now, or they miss out on the end-of-year luxury tax disbursement. The Nets once again enter the season as the league\u2019s lone cap space team. This time around, however, Brooklyn isn\u2019t sitting on all that much cap space. But they are miles from the luxury tax, so they\u2019ll still be in play to take on contracts for draft assets.<\/p>\n
Hard Caps<\/p>\n
All but five NBA teams are facing a hard cap at either the first or second apron. With 10 ways to become hard-capped now, teams are facing more roadblocks than ever to navigate around as they build their rosters. For each hard-capped team, we\u2019ll break down which apron they are hard-capped at, and how much wiggle room they have.<\/p>\n
Non-Hard-Capped Teams (5 Teams)<\/p>\n
Brooklyn Nets
Denver Nuggets
New York Knicks
Oklahoma City Thunder
Orlando Magic<\/p>\n
First Apron Hard-Capped Teams (21 Teams)<\/p>\n
Atlanta Hawks: $9.1 million under the first apron
Boston Celtics: $10.3 million under the first apron
Charlotte Hornets: $37.5 million under the first apron
Chicago Bulls: $40.9 million under the first apron
Cleveland Cavaliers: $45 thousand under the first apron
Dallas Mavericks: $18.3 million under the first apron
Detroit Pistons: $14.5 under the first apron
Indiana Pacers: $2.2 million under the first apron
LA Clippers: $25.7 million under the first apron
Los Angeles Lakers: $8.1 million under the first apron
Memphis Grizzlies: $45.3 million under the first apron
Miami Heat: $2.8 million under the first apron
Milwaukee Bucks: $15.9 million under the first apron
New Orleans Pelicans: $5.7 million under the first apron
Philadelphia 76ers: $1.8 million under the first apron
Portland Trail Blazers: $16.9 million under the first apron
Sacramento Kings: $7.8 million under the first apron
San Antonio Spurs: $8.0 million under the first apron
Toronto Raptors: $964 thousand under the first apron
Utah Jazz: $26.0 million under the first apron
Washington Wizards: $14.5 million under the first apron<\/p>\n
For some of these teams, the hard cap doesn\u2019t really matter. The rebuilding teams aren\u2019t going to end up in range for it to really matter.<\/p>\n
For others, like the Cavaliers, Pacers, Heat, Sixers and Raptors they are working up against some extremely tight margins. For some of them, they\u2019ll have to wait until we get quite a way into the season before they can fill their open roster spots.<\/p>\n
On the flipside, playoff contenders like the Hawks, Celtics, Pistons, Lakers, Trail Blazers, Spurs and Jazz all have enough wiggle room to take on some salary in trades as in-season needs arise.<\/p>\n
Second Apron Hard-Capped Teams (4 Teams)<\/p>\n
Golden State Warriors: $348 thousand under the second apron
Houston Rockets: $21.3 million under the second apron
Minnesota Timberwolves: $5.0 million under the second apron
Phoenix Suns: $7.9 million under the second apron<\/p>\n
All four of the teams have playoff hopes this season. The Rockets and Suns have enough wiggle room to work under the second apron. Things are tight for the Wolves, but they\u2019re probably ok too. The Warriors have essentially no room to work with. The good news for Golden State? They have a full roster\u2026even if three players (Jimmy Butler, Moses Moody and Kristaps Porzingis) are out for a while with injuries and illness.<\/p>\n
Open Roster Spots<\/p>\n