Orlando Magic

Are the Orlando Magic over the apron in 2026-27?

Yes. The Magic are $2.2M over the first apron for 2026-27, with $10.5M of room before the second.

Apron payroll

$211.2M

Unlikely bonuses

$1.3M

First apron

$209.0M (-$2.2M)

Second apron

$221.7M ($10.5M)

Over the first apron they lose sign-and-trade acquisitions, the full mid-level (only the smaller taxpayer MLE remains), the bi-annual exception, and must match salaries within 110% in trades.

Crossing the second apron at $221.7M would cost far more, so that $10.5M buffer is the number their front office watches. Their apron payroll counts $1.3M in unlikely bonuses, incentive money a player probably won't earn that counts against the aprons but not the cap or tax.

The rule behind this

The first apron is a spending line a few million above the luxury tax. Crossing it costs a team roster-building tools rather than just money: no acquiring players via sign-and-trade, no full mid-level exception (only the smaller taxpayer MLE), no bi-annual exception, no signing buyout players who earned more than the MLE, and trades must return salary within 110% of what goes out.

What is the first apron? →What is the second apron? →What is the taxpayer mid-level exception? →What are unlikely bonuses? →