Overview

• The NBA set the soft cap at $154.65 million, the luxury tax at $187.9 million, the first apron at $195.95 million and the second apron at $207.82 million for the upcoming season.
• Teams exceeding the luxury tax face surcharges, while breaching the first and second aprons triggers progressively stricter roster restrictions, such as tighter salary-matching rules and bans on aggregating multiple salaries in trades.
• Front Office Sports projections indicate that the Cleveland Cavaliers and Phoenix Suns will surpass the second apron and must choose between roster flexibility and severe trade constraints.
• Former NBPA executive director Tamika Tremaglio and Commissioner Adam Silver reiterated that no hard cap exists under the apron model and teams remain free to incur penalties for additional spending.
• Introduced in the 2023 CBA to curb runaway payrolls, the two-apron system aims to narrow spending gaps and promote competitive balance by making excess salaries more costly.