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2023-24
Player Options:
N/A
Team Options:
N/A
Non-Guaranteed Salaries:
N/A
Cap Holds:
Yves Pons - Unrestricted Non-Bird
Incentives:
Brandon Clarke - Unlikely Incentives: $500,000 (NBA Championship)
Luke Kennard - Unlikely Incentives: $2,014,546 (GP + Performance)
Ja Morant - Trade Kicker: 15% (Voided due to over Maximum Salary)
Marcus Smart - Trade Kicker: $1,000,000 (Activated when Traded from BOS to MEM)
2024-25
Player Options:
Yuta Watanabe (Must be Exercised by 6/29/24)
Team Options:
Luke Kennard (Must be Exercised by 6/29/24)
Non-Guaranteed Salaries:
N/A
Cap Holds:
Jordan Goodwin - Restricted Non-Bird (Qualifying Offer: Two-way)
Trey Jemison - Restricted Non-Bird (Qualifying Offer: Two-way)
Luke Kennard - Unrestricted Bird (If 2024-25 TO Declined)
Lamar Stevens - Unrestricted Non-Bird
Yuta Watanabe - Unrestricted Non-Bird (If 2024-25 PO Declined)
Yves Pons - Unrestricted Non-Bird
Incentives:
Desmond Bane - Unlikely Incentives: $1,494,750
Brandon Clarke - Unlikely Incentives: $500,000 (NBA Championship)
Luke Kennard - Unlikely Incentives: $2,014,546 (GP + Performance) (If 2024-25 TO Exercised)
Ja Morant - Trade Kicker: 15%
Marcus Smart - Trade Kicker: $1,000,000 (Activated when Traded from BOS to MEM)
2025-26
Player Options:
N/A
Team Options:
Jake LaRavia - 4th Year Rookie Scale (Must be Exercised by 10/31/24)
Non-Guaranteed Salaries:
N/A
Cap Holds:
Santi Aldama - Restricted Bird (Qualifying Offer: $5,940,797)
Luke Kennard - Unrestricted Bird (If 2024-25 TO Exercised)
Jake LaRavia - Unrestricted (If 4th Year Rookie Scale TO Declined)
Scotty Pippen Jr. - Restricted Early Bird (Qualifying Offer: $2,303,001)
Derrick Rose - Unrestricted Early Bird
Yuta Watanabe - Unrestricted Early Bird (If 2024-25 PO Exercised)
Ziaire Williams - Restricted Bird (Qualifying Offer: $8,353,153)
Yves Pons - Unrestricted Non-Bird
Incentives:
Desmond Bane - Unlikely Incentives: $1,614,330
Brandon Clarke - Unlikely Incentives: $500,000 (NBA Championship)
Ja Morant - Trade Kicker: 15%
Marcus Smart - Trade Kicker: $1,000,000 (Activated when Traded from BOS to MEM)
2026-27
Player Options:
N/A
Team Options:
GG Jackson (Must be Exercised by 6/29/26)
Vince Williams Jr. (Must be Exercised by 6/29/26)
Non-Guaranteed Salaries:
N/A
Cap Holds:
GG Jackson - Restricted Bird (Qualifying Offer: $3,107,142) (If 2026-27 TO Declined)
Jaren Jackson Jr. - Unrestricted Bird
Jake LaRavia - Restricted Bird (Qualifying Offer: $7,362,619) (If 4th Year Rookie Scale TO Exercised)
Marcus Smart - Unrestricted Bird
Vince Williams Jr. - Unrestricted Bird (If 2026-27 TO Declined)
Yves Pons - Unrestricted Non-Bird
INCOMPLETE ROSTER CHARGE (2)
Incentives:
Desmond Bane - Unlikely Incentives: $1,733,910
Ja Morant - Trade Kicker: 15%
2027-28
Player Options:
N/A
Team Options:
N/A
Non-Guaranteed Salaries:
N/A
Cap Holds:
Brandon Clarke - Unrestricted Bird
GG Jackson - Unrestricted Bird (If 2026-27 TO Exercised)
John Konchar - Unrestricted Bird
Vince Williams Jr. - Unrestricted Bird (If 2026-27 TO Exercised)
Yves Pons - Unrestricted Non-Bird
INCOMPLETE ROSTER CHARGE (5)
Incentives:
Desmond Bane - Unlikely Incentives: $1,853,490
Ja Morant - Trade Kicker: 15%
2028-29
Player Options:
N/A
Team Options:
N/A
Non-Guaranteed Salaries:
N/A
Cap Holds:
Ja Morant - Unrestricted Bird
Yves Pons - Unrestricted Non-Bird
INCOMPLETE ROSTER CHARGE (9)
Incentives:
Desmond Bane - Unlikely Incentives: $1,973,070
2023-24
Mid-Level/Room Exception: $3,181,264 (Non-Taxpayer MLE) (HARD CAPPED AT TAX
APRON)
- Bismack Biyombo ($5,000,000)
- Vince Williams Jr. ($2,232,308)
- GG Jackson ($1,991,428)
Bi-Annual Exception: $4,516,000
Trade Exceptions:
Steven Adams to HOU (Expires 2/1/25)
Dillon Brooks to HOU (Expires 7/8/24)
- Used on Isaiah Todd ($1,836,096)
David Roddy to PHX (Expires 2/8/25)
2024-25: Access to Tax MLE, No BAE as Taxpayer
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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Eastern Cap Sheets
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