Resources
Everything in the playbook, on one page
Start with the question you have. The figures page gives you this year's numbers, the guides answer one question each in depth, and the glossary defines the language on the cap sheet and in the contract.
Key figures, 2026-27
NBA cap, tax line, aprons, exceptions and max salaries; WNBA pay; the college revenue-sharing cap; FIBA and tax numbers. With a payroll tool.
235 termsThe glossary
Searchable definitions for the business of basketball.
InteractiveThe Film Room
Deals drawn up like plays.
Guides by lane
College and NIL
How does revenue sharing work for college basketball players?
Schools that opted in to the House settlement can pay athletes directly, up to about $21.58 million per school for the 2026-27 academic…
NILDo college athletes pay taxes on NIL money?
Yes. NIL income is taxable whether or not a tax form ever arrives. Most NIL pay is self-employment income, so an athlete owes federal income…
NBA
How much do NBA rookies make in 2026-27?
First-round picks are paid on the rookie scale, which is tied to the 2026-27 salary cap of $164,961,000. The No. 1 pick's four-year deal is…
NBAWhat is a two-way contract in the NBA?
A two-way contract lets a player split the season between an NBA team and its G League affiliate. In 2026-27 it pays $678,882, half the…
WNBA
How much do WNBA players make under the new CBA?
Under the collective bargaining agreement ratified in March 2026, the minimum WNBA salary is $270,000 to $300,000 depending on years of…
WNBAHow much does a WNBA rookie make in 2026?
The No. 1 pick in the 2026 WNBA draft earns $500,000 in her first season, and about $2.2 million over a four-year rookie deal. Every…
International and FIBA
What is a FIBA letter of clearance?
A letter of clearance is a certificate from FIBA confirming a player is free to transfer internationally and that a new national federation…
FIBAHow do overseas basketball contracts work?
Most overseas contracts pay a monthly salary for the season, and many are written as net, meaning the club covers local income tax. Housing,…
Term deep dives
Salary cap
The salary cap is the payroll limit that decides how a team can add players.
$200,428,000Luxury tax
The luxury tax is a penalty an NBA team pays when its payroll finishes the season above the tax line.
$209,015,000First apron
The first apron is a payroll level above the luxury tax line where NBA teams start losing roster-building tools.
$221,686,000Second apron
The second apron is the NBA’s strictest payroll line.
$209,015,000Hard cap
A hard cap is a payroll ceiling a team cannot exceed for the rest of the league year, for any reason.
$15,044,000Mid-level exception
The mid-level exception lets an NBA team over the cap sign a free agent for more than the minimum.
$5,477,000Bi-annual exception
The bi-annual exception lets an over-the-cap NBA team sign a player for up to $5,477,000 in 2026-27, on a deal of up to two years.
3 seasonsBird rights
Bird rights let an NBA team re-sign its own free agent for any amount up to the maximum, even when the team is over the cap.
$1,357,763Minimum salary
The minimum salary is the lowest pay an NBA player can receive, scaled by years of service.
$41,240,250Maximum salary
The maximum salary is the most an NBA player can be paid in the first year of a contract, set as a percentage of the cap by years of service.
$57,736,350Supermax
Supermax is the informal name for the designated veteran extension, which lets a qualifying NBA star sign for up to 35% of the cap before reaching 10 years of service.
$65M+Rookie scale
The rookie scale is the fixed salary schedule for NBA first-round picks, one amount for each draft slot from No.
$678,882Two-way contract
A two-way contract splits a player between an NBA team and its G League affiliate.
48 hoursRestricted free agent
A restricted free agent can sign an offer sheet with any NBA team, but his current team has the right to match it and keep him.
1 yearQualifying offer
A qualifying offer is a one-year contract offer an NBA team extends to a player coming off his contract to make him a restricted free agent.
3 seasonsSign-and-trade
A sign-and-trade is a transaction in which a team re-signs its own free agent and immediately trades him.
1 yearTrade exception
A trade exception is a credit an NBA team creates by sending out more salary than it takes back in a trade.
2 x years + 1Stretch provision
The stretch provision lets an NBA team waive a player and spread his remaining guaranteed salary over twice the remaining contract years plus one, lowering each season’s cap charge..
$148,465,000Salary floor
The salary floor is the minimum team payroll.
$1,400,000WNBA supermax
The top WNBA salary is $1.4 million in 2026, about 20% of the $7 million team cap, under the seven-year agreement ratified in March 2026.
$270K to $300KWNBA minimum salary
The WNBA minimum salary is $270,000 to $300,000 in 2026, depending on years of service, rising 4% a year to roughly $340,000 to $380,000 by 2032..
About $21.58MRevenue-sharing cap
The revenue-sharing cap is the most a participating Division I school can pay its athletes directly in a year.
$600NIL Go
NIL Go is the College Sports Commission clearinghouse, built with Deloitte, where Division I athletes report third-party NIL deals worth $600 or more..
CHF 250Letter of clearance
A letter of clearance is a FIBA certificate confirming a player is free to transfer internationally and that a new national federation may license the player.
4%Agent fee cap
An agent fee cap limits what a player’s agent can charge.
General information, not legal, tax or financial advice. Figures current as of September 26, 2026.