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2023-24
Player Options:
N/A
Team Options:
N/A
Non-Guaranteed Salaries:
N/A
Cap Holds:
DeMarcus Cousins - Unrestricted Non-Bird
Troy Daniels - Unrestricted Non-Bird
Markus Howard - Unrestricted Early Bird
Richard Jefferson - Unrestricted Non-Bird
Incentives:
Aaron Gordon - Likely Incentives: $1,000,000 (62 GP + 75% Playoff GP + Finals + Championship); Unlikely Incentives: $200,000
Nikola Jokic - Trade Kicker: 15% (Voided due to over Maximum Salary)
2024-25
Player Options:
Kentavious Caldwell-Pope (Must be Exercised by 6/29/24)
Reggie Jackson (Must be Exercised by 6/25/24)
Team Options:
Vlatko Cancar (Must be Exercised by 6/29/24)
Non-Guaranteed Salaries:
N/A
Cap Holds:
Kentavious Caldwell-Pope - Unrestricted Bird (If 2024-25 PO Declined)
Vlatko Cancar - Unrestricted Bird (If 2024-25 TO Declined)
Collin Gillespie - Restricted Early Bird (Qualifying Offer: $2,093,637)
Justin Holiday - Unrestricted Non-Bird
Jay Huff - Restricted Non-Bird (Qualifying Offer: Two-way)
Reggie Jackson - Unrestricted Early Bird (If 2024-25 PO Declined)
DeAndre Jordan - Unrestricted Early Bird
Braxton Key - Restricted Non-Bird (Qualifying Offer: Two-way)
DeMarcus Cousins - Unrestricted Non-Bird
Troy Daniels - Unrestricted Non-Bird
Markus Howard - Unrestricted Early Bird
Richard Jefferson - Unrestricted Non-Bird
Incentives:
Aaron Gordon - Likely Incentives: $1,000,000 (62 GP + 75% Playoff GP + Finals + Championship); Unlikely Incentives: $200,000
Nikola Jokic - Trade Kicker: 15%
2025-26
Player Options:
Aaron Gordon (Must be Exercised by 6/29/25)
Team Options:
Christian Braun - 4th Year Rookie Scale (Must be Exercised by 10/31/24)
Julian Strawther - 3rd Year Rookie Scale (Must be Exercised by 10/31/24)
Peyton Watson - 4th Year Rookie Scale (Must be Exercised by 10/31/24)
Non-Guaranteed Salaries:
N/A
Cap Holds:
Christian Braun - Unrestricted (If 4th Year Rookie Scale TO Declined)
Kentavious Caldwell-Pope - Unrestricted Bird (If 2024-25 PO Exercised)
Vlatko Cancar - Unrestricted Bird (If 2024-25 TO Exercised)
Aaron Gordon - Unrestricted Bird (If 2025-26 PO Declined)
Reggie Jackson - Unrestricted Bird (If 2024-25 TO Exercised)
Jamal Murray - Unrestricted Bird
Julian Strawther - Unrestricted (If 3rd Year Rookie Scale TO Declined)
Peyton Watson - Unrestricted (If 4th Year Rookie Scale TO Declined)
DeMarcus Cousins - Unrestricted Non-Bird
Troy Daniels - Unrestricted Non-Bird
Markus Howard - Unrestricted Early Bird
Richard Jefferson - Unrestricted Non-Bird
Incentives:
Aaron Gordon - Likely Incentives: $1,000,000 (62 GP + 75% Playoff GP + Finals + Championship); Unlikely Incentives: $200,000 (If 2025-26 PO Exercised)
Nikola Jokic - Trade Kicker: 15%
2026-27
Player Options:
N/A
Team Options:
Jalen Pickett (Must be Exercised by 6/29/26)
Julian Strawther - 4th Year Rookie Scale (Must be Exercised by 10/31/25)
Hunter Tyson (Must be Exercised by 6/29/26)
Non-Guaranteed Salaries:
N/A
Cap Holds:
Christian Braun - Restricted Bird (Qualifying Offer: $7,092,309) (If 4th Year Rookie Scale TO Exercised)
Aaron Gordon - Unrestricted Bird (If 2025-26 PO Exercised)
Jalen Pickett - Restricted Bird (Qualifying Offer: $2,999,264) (If 2026-27 TO Declined)
Julian Strawther - Unrestricted (If 4th Year Rookie Scale TO Declined)
Hunter Tyson - Restricted Bird (Qualifying Offer: $2,999,264) (If 2026-27 TO Declined)
Peyton Watson - Restricted Bird (Qualifying Offer: $6,534,714) (If 4th Year Rookie Scale TO Exercised)
DeMarcus Cousins - Unrestricted Non-Bird
Troy Daniels - Unrestricted Non-Bird
Markus Howard - Unrestricted Early Bird
Richard Jefferson - Unrestricted Non-Bird
Incentives:
Nikola Jokic - Trade Kicker: 15%
2027-28
Player Options:
Nikola Jokic (Must be Exercised by 6/29/27)
Zeke Nnaji (Must be Exercised by 6/29/27)
Team Options:
N/A
Non-Guaranteed Salaries:
N/A
Cap Holds:
Nikola Jokic - Unrestricted Bird (If 2027-28 PO Declined)
Zeke Nnaji - Unrestricted Bird (If 2027-28 PO Declined)
Jalen Pickett - Unrestricted Bird (If 2026-27 TO Exercised)
Michael Porter Jr. - Unrestricted Bird
Julian Strawther - Restricted Bird (Qualifying Offer: $7,723,083) (If 4th Year Rookie Scale TO Exercised)
Hunter Tyson - Unrestricted Bird (If 2026-27 TO Exercised)
DeMarcus Cousins - Unrestricted Non-Bird
Troy Daniels - Unrestricted Non-Bird
Markus Howard - Unrestricted Early Bird
Richard Jefferson - Unrestricted Non-Bird
INCOMPLETE ROSTER CHARGE (2)
Incentives:
N/A
2028-29
Player Options:
N/A
Team Options:
N/A
Non-Guaranteed Salaries:
N/A
Cap Holds:
Nikola Jokic - Unrestricted Bird (If 2027-28 PO Exercised)
Zeke Nnaji - Unrestricted Bird (If 2027-28 PO Exercised)
DeMarcus Cousins - Unrestricted Non-Bird
Troy Daniels - Unrestricted Non-Bird
Markus Howard - Unrestricted Early Bird
Richard Jefferson - Unrestricted Non-Bird
INCOMPLETE ROSTER CHARGE (6)
Incentives:
N/A
2023-24
Mid-Level/Room Exception: $0 (Taxpayer MLE) (HARD CAPPED AT SECOND TAX APRON)
- Reggie Jackson ($5,000,000)
Bi-Annual Exception: $0 (No BAE as Taxpayer)
Trade Exceptions:
2024-25: No MLE or BAE as over Second Tax Apron
2025-26: Access to Non-Tax MLE and BAE
2026-27: Access to Non-Tax MLE and BAE
2027-28: Access to Room Exception, No BAE as Under-the-Cap
2028-29: Access to Room Exception, No BAE as Under-the-Cap
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