Cap Sheet Impact & 2024–2026 CBA Rule Matrix
Salary Cap: $140.588M | Luxury Tax Line: $170.814M | 1st Apron: $178.132M | 2nd Apron: $188.931M | Max Annual Cash: $7,243,000NBA Collective Bargaining Agreement (CBA) Trade Rules
Salary Matching Bands (Article VII, Section 6)
Under the new CBA, teams operating below the First Tax Apron have generous salary matching bands based on outgoing salary:
• Outgoing $0 to $7.5M: Incoming up to 200% of outgoing + $250,000.
• Outgoing $7.5M to $29.0M: Incoming up to outgoing + $7.5M.
• Outgoing above $29.0M: Incoming up to 125% of outgoing + $250,000.
Teams above the First Tax Apron cannot use the 125% buffer and can only take back up to 100% of their outgoing salary.
The Punitive Second Apron Restrictions
Teams whose team salary exceeds the Second Apron ($188.931M) face strict roster-building penalties:
1. No Salary Aggregation: Cannot combine multiple player contracts to match a single larger incoming contract.
2. No Cash in Trades: Cannot send any cash considerations in trades.
3. No Incoming Higher Salary: Cannot accept even $1 more than outgoing salary (100% cap).
4. Frozen Draft Picks: First-round picks 7 years out are frozen from being traded.
Cash Considerations & Annual Limits
Teams are restricted to sending a maximum of $7,243,000 in total cash considerations during any single league year. Once a team crosses the Second Apron, its allowable cash sent drops strictly to $0.