The second apron is the reason NBA front offices talk about roster building differently than they did five years ago, and this week’s Clippers penalties are a reminder of just how seriously the league now treats the line separating contenders from restricted teams.
For 2026-27, the NBA’s salary cap is set at $165 million, with a salary floor of $149 million. Above that sits the luxury tax threshold at $201 million, the first tax apron at $209 million and the second tax apron at $222 million.