Exceptions

Mid-level exception (non-taxpayer)

2026-27 (proj)
League lines
Cap
$165.0M
Tax
$201.0M
Apron 1
$209.0M
Apron 2
$222.0M

The mid-level exception (MLE) is the main tool over-the-cap teams use to sign outside free agents. The full ("non-taxpayer") MLE allows a contract starting around $14M for up to four years, and can be split among multiple players.

Its size and availability shrink as payroll climbs: first-apron teams only get the smaller taxpayer MLE, and second-apron teams get none at all. Using the full MLE hard-caps a team at the first apron for the season.


Related

Taxpayer mid-level exceptionRoom mid-level exceptionHard capBi-annual exception

See it live: pick any team and tap the numbers on its cap sheet.