Key figures, 2026-27
The numbers that set every contract this year
Current as of September 26, 2026Next review July 1, 2027Every figure sourced below
One page for the figures that decide what a basketball player can be paid in 2026-27: the NBA cap sheet, the WNBA's new pay scale, the college revenue-sharing cap and the international and tax numbers that follow a player abroad. It is rebuilt each July when the NBA sets its cap, so the year in the address always tells you which season you are reading.
NBA, 2026-27
Up about 6.7% from $154,647,000.
$35,467,000 above the cap before any tax is owed.
$8,587,000 above the tax line.
$12,671,000 above the first apron.
| Figure | 2026-27 | What it does |
|---|---|---|
| Salary cap | $164,961,000 | Soft cap. Teams can exceed it with exceptions. |
| Minimum team salary (floor) | $148,465,000 | A team below it at season start pays the shortfall. |
| Luxury tax line | $200,428,000 | Payroll above it at season end is taxed. |
| First apron | $209,015,000 | Hard cap for several moves; limits the mid-level. |
| Second apron | $221,686,000 | The strictest line: no aggregation, no cash, no mid-level. |
| Non-taxpayer mid-level | $15,044,000 | 9.12% of the cap; up to four years. |
| Taxpayer mid-level | $6,064,000 | Up to two years; for teams between the aprons. |
| Room mid-level | $9,366,000 | 5.678% of the cap; for teams that used cap space. |
| Bi-annual exception | $5,477,000 | Every other year; unavailable above the first apron. |
| Rookie minimum salary | $1,357,763 | Scaled up by years of service. |
| Two-way contract | $678,882 | Half the rookie minimum. |
| Minimum, two years of service | about $2.44 million | Reported by Bleacher Report from the league release. |
| Veteran minimum | about $3.87 million | The top of the minimum scale. |
Maximum salary by years of service
The NBA maximum is a percentage of the cap, so it moves every year with the cap. These are the starting salaries for 2026-27. The supermax lets a qualifying veteran reach the 35% tier before 10 years of service.
25% of the cap.
30% of the cap.
35% of the cap.
Where does a payroll land?
WNBA, 2026
The seven-year agreement ratified in March 2026 rebuilt WNBA pay. The 2026 minimum is higher than the 2025 supermax of $249,244. Full breakdown and sources.
Then 20% of Shared Basketball Revenue.
Projected past $2.4 million by 2032.
By years of service; up 4% a year.
| Figure | 2026 | Note |
|---|---|---|
| Maximum salary | $1,400,000 | About 20% of the cap. |
| Minimum salary | $270,000 to $300,000 | 2025 minimum was $66,079. |
| Average salary | about $583,000 | League estimate; about $120,000 in 2025. |
| Developmental contract | $750 a week | For each week of the regular season. |
College, 2026-27
Per school, per the College Sports Commission. $20,500,000 in 2025-26.
Of average power-conference media, ticket and sponsorship revenue.
Third-party deals at or above this must be reported.
Some outlets report $21.3 million for 2026-27. The commission's figure governs compliance. How revenue sharing works.
International and tax, 2026
| Figure | 2026 | Note |
|---|---|---|
| FIBA letter of clearance fee | CHF 250 | No fee for a first registration. |
| Agent fee cap, NBA | 4% | Of the playing contract, set by the NBPA. |
| Agent fee cap, FIBA | 10% | For FIBA-licensed agents. |
| Foreign earned income exclusion | $132,900 | For qualifying U.S. players abroad. |
| Social Security wage base | $184,500 | Ceiling for Social Security tax. |
| Form 1099-NEC threshold | $2,000 | Per payer, for payments received in 2026. |
Sources
- NBA.com: NBA sets salary cap for 2026-27 season at $164.961 million
- Hoops Rumors: Salary cap, tax line set for 2026/27 NBA season
- Hoops Rumors: Values of 2026/27 mid-level, bi-annual exceptions
- Hoops Rumors: NBA teams with hard caps for 2026/27
- Spotrac: 2026-27 NBA apron tracker
- Bleacher Report: 2026-27 minimum salaries and exceptions
- MM3 Sports: WNBA salaries in 2026 (ESPN, SportsPro, WNBA sources inside)
- MM3 Sports: College revenue sharing (College Sports Commission sources inside)
- MM3 Sports: FIBA letter of clearance (FIBA Internal Regulations, Book 3)
- MM3 Sports: NIL taxes (IRS and SSA sources inside)
Figures are general information, current as of September 26, 2026, and are refreshed each July when the NBA sets its cap. They are not legal, tax or financial advice. Maximum salaries are calculated from the cap using the percentages in the 2023 NBA collective bargaining agreement.