Capmath
The NBA Cap Ledger
Vol. XI · 2026-27 · Computed live
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Los Angeles Lakers · Salary cap report

Lakers are $1.2M into the luxury tax.

Los Angeles Lakers payroll for the 2026-27 season is $201.6M against a $165.0M salary cap.

Payroll, the money committed to the roster, is signed salaries, dead money, and drafted-rookie holds: $201.6M. Counting cap holds for their own free agents, the Lakers' cap number rises to $229.1M, which is why there is no usable cap space until those holds come off the books. Renouncing every free-agent hold would open -$36.7M of room and give up Bird rights. Drafted-rookie holds count against the cap, not the luxury tax.

Run Lakers' offseason yourself
In the luxury tax
What the numbers mean
Payroll$201.6M
The salaries actually committed to players right now.
Counts against the cap$229.1M
What the league counts: payroll plus free-agent hold placeholders.
Luxury tax lineOVERby $1.2M
Cross it and the team pays a penalty on every dollar over.
First apron lineUNDERby $7.4M
A stricter line. Over it, the bigger roster tools freeze.
Where the Lakers land · payroll against the cap lines
Payroll $201.6M
Cap$165.0MTax$200.4MApron 1$209.0MApron 2$221.7M

The solid bar is real payroll. The hatched extension is a free-agent hold crossing the cap line. Renounce it and the room clears.

The books
2026-27 focused
PlayerPos2026-272027-282028-29
Signed contracts
Luka DoncicFPO$49.5M$53.5MPO$57.4M
Austin ReavesG$41.3M$44.6M$47.9M
Walker KesslerC$30.2M$31.7M$33.3M
Quentin GrimesG$14.0M$14.7M$15.3M
Jarred VanderbiltF$12.4M$13.3M
Sandro MamukelashviliF$12.1M$12.7M$13.3M
Collin SextonG$9.3M$9.7M
Jake LaRaviaF$6.0M
Jaden HardyG$6.0M$6.0M
Dalton KnechtFTO$4.2M$6.5M
Kevon LooneyF$3.9M
Nick Smith Jr.GTO$2.5M
Kobe BufkinGTO$2.5M
Bronny JamesG$2.3MTO$2.5M
Adou ThieroG$2.2MTO$2.5M
Signed subtotal$198.3M$197.6M$167.2M
Draft picks · on roster, rookie-scale hold
Cameron Carr · No. 24ROOKIE$3.3M
Payroll$201.6M$197.6M$167.2M
Cap holds · placeholders, not paid
Maxi KleberBIRD 190%F$20.9M
Chris MañonMIN HOLDF$2.2M
AK OkerekeMIN HOLDF$2.2M
Arthur KalumaMIN HOLDF$2.2M
Jake LaRaviaEARLY BIRDF$7.8M
Kobe BufkinNON-BIRDG$3.0M
Dalton KnechtBIRD 300%F$19.4M
Bronny JamesBIRD 300%G$7.5M
Nick Smith Jr.NON-BIRDG$3.0M
Adou ThieroBIRD 300%G$7.6M
Luka DoncicBIRD 150%F
Jarred VanderbiltBIRD 190%F$25.2M
Jaden HardyBIRD 190%F$11.4M
Counts against the cap$229.1M$211.4M$241.3M
What they can add
Non-Taxpayer MLEup to $15.0M
The full mid-level signing slot for adding an outside free agent. Using it locks their spending at the first apron for the rest of the season.
Bi-Annual Exceptionup to $5.4M
A smaller signing slot, usable every other year. Using it also locks their spending at the first apron.
Bird rightsLets them re-sign their own free agents for more than other teams can offer, up to the max.
Trade exceptions
Trade exception · from the Gabe Vincent tradeup to $0.5M
Absorbs one incoming contract up to this amount with no salary matching. Expires Feb 5, 2027.
Trade exception · from the Deandre Ayton tradeup to $2.1M
Absorbs one incoming contract up to this amount with no salary matching. Expires Jul 3, 2027.
A trade exception is a credit from an earlier trade, not money on the books, so it does not count toward the cap, tax, or apron. On file as of Aug 1, 2026; may not be complete.
Decisions ahead
Option calls before 2027-28
Adou Thiero $2.5M team option, Bronny James $2.5M team option.
Expiring after 2026-27
Jake LaRavia $6.0M, Kevon Looney $3.9M, Nick Smith Jr. $2.5M, Kobe Bufkin $2.5M come off the books.
Front office
Run the Lakers offseason
Take these exact books into the GM Machine and re-sign, sign, waive, stretch, and draft, with every cap rule checked and explained as you go.

Draft picks through 2033

The Lakers control 4 first-round and 3 second-round picks, 2 carrying swap rights.

2026

2026 1st (via NYK) · No. 24Stepien-locked
New York's own first (pick 24) traded to the Lakers on 2026 draft night; Los Angeles selected Cameron Carr.
Their own 1st, owed to DAL · No. 25
The Lakers' own first (pick 25) traded to Dallas on 2026 draft night; Dallas selected Sergio de Larrea.
Their own 2nd, owed to GSW · No. 54
The Lakers' own second conveyed to Golden State at pick 54, routed via Toronto, Miami, and Cleveland. From the February 2026 Trayce Jackson-Davis trade.

2027

Their own 1st, owed to MEM
Top-4 protected first traded to UTA in the February 2023 Westbrook deal, then to Memphis in the February 2026 Jaren Jackson Jr. trade; if it lands 1-4 LAL instead conveys a 2027 second to Memphis, routed via Utah.
Their own 2nd, owed to BKN
Owed to Brooklyn, unprotected. The non-conveyance package the Lakers owe if the 2027 first stays top-4 protected runs to Memphis, not Utah.

2028

2028 1st (own, swap rights attached)Stepien-locked
Utah holds the right to swap its own 2028 first for the Lakers', from the July 2026 Walker Kessler sign-and-trade, folding the Lakers into Utah's existing 2028 swap pool. The Lakers keep the slot unless Utah swaps.
Their own 2nd, owed to ORL
Owed to Orlando or Washington; Orlando is credited with the more favorable of the LAL and WAS 2028 seconds.

2029

Their own 1st, owed to DAL
Traded to Dallas, unprotected, in the February 2025 Luka Doncic for Anthony Davis trade.
Their own 2nd, owed to MEM
Owed to Memphis, routed via Washington, which sent it on in the July 2026 six-team Khris Middleton trade.

2030

2030 1st (own, swap rights attached)Stepien-locked
Utah holds the right to swap its own 2030 first for the Lakers', from the July 2026 Walker Kessler sign-and-trade. The Lakers keep the slot unless Utah swaps.
Their own 2nd, owed to BKN
Owed to Brooklyn, unprotected.

2031

2031 2nd (via WAS)
Washington's own second owed to the Lakers in the July 2026 Deandre Ayton for Jaden Hardy trade.
Their own 1st, owed to UTA
Owed to Utah, unprotected, in the July 2026 Walker Kessler sign-and-trade.
Their own 2nd, owed to BKN
Owed to Brooklyn, unprotected.

2032

2032 1st (own)Stepien-locked
2032 2nd (via WAS)
Washington's own second owed to the Lakers in the July 2026 Deandre Ayton for Jaden Hardy trade.
Their own 2nd, owed to ATL
Atlanta keeps the more favorable of its own and the Lakers' 2032 seconds and Oklahoma City receives the less favorable; if the Lakers' pick is the less favorable it goes to Oklahoma City instead. From the Kennard trade and the July 2026 Aaron Wiggins trade.

2033

2033 2nd (own)
Their own 1st, owed to UTA
Owed to Utah, unprotected, in the July 2026 Walker Kessler sign-and-trade.

Protections and swap conditions in plain English. Full story on the Lakers draft picks page.


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