CapmathThe NBA Cap Ledger
Vol. XI · 2026-27 · Computed live
Vol. XI · 2026-27 · Computed live
Orlando Magic · Salary cap report
Magic are $4.1M over the second apron.
Orlando Magic payroll for the 2026-27 season is $224.4M against a $165.0M salary cap.
Payroll, the salaries actually on the books plus dead money, is $224.4M. Counting cap holds for their own free agents, the Magic's cap number rises to $247.6M, which is why there is no usable cap space until those holds come off the books. Renouncing every free-agent hold would open -$59.5M of room and give up Bird rights.
Run Magic's offseason yourself→Over the second apron
What the numbers mean
Payroll$224.4M
The salaries actually committed to players right now.
Counts against the cap$247.6M
What the league counts: payroll plus free-agent hold placeholders.
Luxury tax lineOVERby $24.0M
Cross it and the team pays a penalty on every dollar over.
First apron lineOVERby $16.7M
A stricter line. Over it, the bigger roster tools freeze. The apron figure counts $1.3M in unlikely bonuses on top of payroll: incentive money a player probably won't earn, which counts against the aprons but not the cap or tax.
Where the Magic land · payroll against the cap lines
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 apron math · what counts toward the aprons
Payroll (contracts, dead money, drafted rookies)$224.4M
Unlikely bonuses+$1.3M
Apron figure$225.8M
First apron $209.0MOVERby $16.7M
Second apron $221.7MOVERby $4.1M
Free-agent cap holds never count toward the aprons. Only payroll (with drafted rookies booked as signed) and unlikely bonuses, incentive money a player probably won't earn, do.
The books
2026-27 focused
| Player | Pos | 2026-27 | 2027-28 | 2028-29 |
|---|---|---|---|---|
| Signed contracts | ||||
| Franz Wagner | F | $41.8M | $44.8M | $47.9M |
| Paolo Banchero | F | $41.3M | $47.9M | $47.9M |
| Desmond Bane | G | $39.4M | $42.2M | $44.9M |
| Jalen Suggs | G | $32.4M | $29.6M | $26.8M |
| Wendell Carter Jr. | F | TO$18.1M | $19.6M | $21.0M |
| Jonathan Isaac | F | $14.5M | $14.5M | $15.0M |
| Anthony Black | G | TO$10.1M | – | – |
| Goga Bitadze | C | $7.6M | – | – |
| Tristan Da Silva | F | TO$4.0M | TO$6.1M | – |
| Nikola Vučević | C | $3.9M | – | – |
| Jevon Carter | G | $3.5M | – | – |
| Jase Richardson | G | $3.1M | TO$3.3M | TO$5.9M |
| Jamal Cain | F | TO$2.6M | – | – |
| Noah Penda | G | $2.2M | $2.5M | TO$2.7M |
| Signed subtotal | $224.4M | $210.5M | $212.1M | |
| Payroll | $224.4M | $210.5M | $212.1M | |
| Cap holds · placeholders, not paid | ||||
| Jett HowardBIRD 300% | G | $16.6M | – | – |
| Colin CastletonMIN HOLD | F | $2.2M | – | – |
| Alex MoralesMIN HOLD | F | $2.2M | – | – |
| Izaiyah NelsonMIN HOLD | F | $2.2M | – | – |
| Jonathan IsaacBIRD 150% | F | – | – | – |
| Tristan Da SilvaBIRD 300% | F | – | – | $18.4M |
| Goga BitadzeBIRD 190% | C | – | $14.5M | – |
| Desmond BaneBIRD 150% | G | – | – | – |
| Wendell Carter Jr.BIRD 150% | F | – | – | – |
| Anthony BlackBIRD 300% | G | – | $30.3M | – |
| Noah PendaBIRD 300% | G | – | – | – |
| Jamal CainNON-BIRD | F | – | $3.1M | – |
| Jase RichardsonBIRD 300% | G | – | – | – |
| Counts against the cap | $247.6M | $258.3M | $235.1M | |
What they can add
Veteran minimumup to $2.4M
This high, outside free agents can only be signed for the minimum.
Bird rightsLets them re-sign their own free agents up to the max.
Locked outThe top line freezes the most: no mid-level signing, no combining salaries in a trade, no cash in deals, and a frozen first-round pick.
Trade exceptions
Trade exception · from the Tyus Jones tradeup to $7.0M
Absorbs one incoming contract up to this amount with no salary matching. Expires Feb 4, 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
Tristan Da Silva $6.1M team option, Jase Richardson $3.3M team option.
Expiring after 2026-27
Anthony Black $10.1M, Goga Bitadze $7.6M, Nikola Vučević $3.9M, Jevon Carter $3.5M, Jamal Cain $2.6M come off the books.
Front office
Run the Magic 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 Magic control 5 first-round and 8 second-round picks, 3 carrying swap rights.
2026
2026 2nd (own) · No. 46
Their own 1st, owed to CHA · No. 18
Orlando's own first conveyed to Charlotte, landing at pick 18, routed via Phoenix from the Desmond Bane trade chain.
2027
2027 1st (own)Stepien-locked
Their own 2nd, owed to PHX
Utah takes the more favorable of the Boston and Orlando 2027 seconds and Phoenix the less favorable; Orlando's own slot routed via Charlotte to Phoenix in the pending June 2026 Miles Bridges trade. From the February 2026 Charlotte-Orlando deal.
2028
2028 2nd (via LAL)
Owed to Orlando or Washington; Orlando is credited with the more favorable of the LAL and WAS 2028 seconds.
Their own 1st, owed to POR
Unprotected first owed to Portland, acquired by POR via Memphis in 2025 draft compensation.
Their own 2nd, owed to CHA
Owed to Charlotte, attached in the February 2026 Tyus Jones trade.
2029
2029 1st (own, swap rights attached)Stepien-locked
MEM holds a swap right and takes the more favorable of the ORL and MEM 2029 firsts unless ORL's lands 1-2; the own slot is retained pending resolution. From the June 2025 Desmond Bane trade.
2029 2nd (own)
Contingent on the 2029 first: if Orlando's 2029 first lands 1-2 and does not convey via the Memphis swap, Orlando instead conveys its 2029 second to Memphis. Otherwise Orlando keeps it. From the June 2025 Desmond Bane trade.
2030
2030 2nd (via MIL)
Unprotected second owed to Orlando, sent for pick 36 in the 2023 draft.
2030 2nd (own, swap rights attached)
Orlando holds a swap right with New Orleans and keeps the more favorable of the two 2030 seconds; Orlando separately holds an incoming Milwaukee 2030 second.
Their own 1st, owed to MEM
Unprotected first owed to Memphis from the June 2025 Desmond Bane trade.
2031
2031 1st (own)Stepien-locked
2031 2nd (own, swap rights attached)
Orlando holds a swap right and keeps the more favorable of its own and New Orleans's 2031 seconds; the less favorable of the two goes to Oklahoma City. Orlando's own slot conveys to Oklahoma City if it is the less favorable.
2032
2032 1st (own)
2032 2nd (own)
2033
2033 1st (own)
2033 2nd (own)
Protections and swap conditions in plain English. Full story on the Magic draft picks page.
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