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Mid-level exception

What is mid-level exception?

The mid-level exception lets an NBA team over the cap sign a free agent for more than the minimum. For 2026-27 it comes in three sizes: $15,044,000, $6,064,000 and $9,366,000, depending on the team’s payroll.

How it works

The non-taxpayer mid-level, worth 9.12% of the cap, is for teams over the cap but below the first apron. It runs up to four years with raises of up to 5% a year, and using more than the taxpayer amount hard-caps the team at the first apron.

The taxpayer mid-level, for teams between the first and second aprons, runs up to two years. Using it hard-caps the team at the second apron. Teams above the second apron get no mid-level at all.

The room mid-level, worth 5.678% of the cap, replaces the full version for a team that went under the cap to use space. It lets that team add one more player after its room is gone. A team can split any mid-level among several players.

The numbers

Non-taxpayer$15,044,000

Up to 4 years

Taxpayer$6,064,000

Up to 2 years

Room$9,366,000

After using space

Every 2026-27 figure in one place.

An example

An over-the-cap team at $185 million wants a starting-caliber wing. Its best tool is the non-taxpayer mid-level: a four-year offer starting at $15,044,000. The same player could get only $6,064,000 from a contender above the first apron.

What it means for a player

For many veterans the mid-level is the market. Knowing which teams still have the full version, and which have already used it, tells you where a real offer can come from.

Sources

Reviewed September 26, 2026 by McKinley Malbrough III, J.D., MS-HRM, certified WNBA player agent and former certified NBA agent. Figures are refreshed each July. General information, not legal, tax or financial advice.