Philadelphia 76ers

Are the Philadelphia 76ers over the apron in 2026-27?

Yes. The 76ers are $2.7M over the first apron for 2026-27, with $10.0M of room before the second.

This includes a projected signing that is not yet official, so these figures are an estimate.

Apron payroll

$211.7M

First apron

$209.0M (-$2.7M)

Second apron

$221.7M ($10.0M)

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 $10.0M buffer is the number their front office watches.

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? →