CapmathThe NBA Cap Ledger
Vol. XI · 2026-27 · Computed live
Vol. XI · 2026-27 · Computed live
Philadelphia 76ers · Salary cap report
76ers are $2.7M over the first apron.
Philadelphia 76ers payroll for the 2026-27 season is $211.7M against a $165.0M salary cap.
Payroll, the money committed to the roster, is signed salaries, dead money, and drafted-rookie holds: $211.7M. Counting cap holds for their own free agents, the 76ers' cap number rises to $223.2M, which is why there is no usable cap space until those holds come off the books. Renouncing every free-agent hold would open -$46.7M of room and give up Bird rights. Drafted-rookie holds count against the cap, not the luxury tax.
Run 76ers' offseason yourself→Over the first apron
What the numbers mean
Payroll$211.7M
The salaries actually committed to players right now.
Counts against the cap$223.2M
What the league counts: payroll plus free-agent hold placeholders.
Luxury tax lineOVERby $11.3M
Cross it and the team pays a penalty on every dollar over.
First apron lineOVERby $2.7M
A stricter line. Over it, the bigger roster tools freeze.
Where the 76ers 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 books
2026-27 focused
| Player | Pos | 2026-27 | 2027-28 | 2028-29 |
|---|---|---|---|---|
| Signed contracts | ||||
| Joel Embiid | F | $58.0M | $62.6M | $67.3M |
| Jaylen Brown | G | $57.1M | $61.0M | $65.0M |
| Tyrese Maxey | G | $40.8M | $43.6M | $46.4M |
| VJ Edgecombe | G | $11.7M | TO$12.2M | TO$15.4M |
| Dean Wade | F | $9.1M | $9.5M | $10.0M |
| Anfernee Simons | G | $6.0M | $6.3M | – |
| LeBron James | F | $3.9M | $4.1M | – |
| Dominick Barlow | F | TO$3.4M | – | – |
| Ariel Hukporti | C | $3.4M | – | – |
| Trendon Watford | F | TO$2.8M | – | – |
| Jabari Walker | F | $2.6M | – | – |
| Dalen Terry | F | TO$2.6M | – | – |
| Justin Edwards | F | $2.4M | TO$2.6M | – |
| Adem Bona | F | $2.3M | TO$2.5M | – |
| Johni Broome | F | $2.2M | $2.5M | TO$2.7M |
| Signed subtotal | $208.1M | $207.0M | $206.8M | |
| Draft picks · on roster, rookie-scale hold | ||||
| Labaron Philon Jr. · No. 22ROOKIE | – | $3.6M | – | – |
| Payroll | $211.7M | $207.0M | $206.8M | |
| Cap holds · placeholders, not paid | ||||
| Kyle LowryNON-BIRD | G | $2.8M | – | – |
| Cameron PayneNON-BIRD | G | $2.2M | – | – |
| MarJon BeauchampMIN HOLD | F | $2.2M | – | – |
| Caleb LoveMIN HOLD | F | $2.2M | – | – |
| Duke MilesMIN HOLD | F | $2.2M | – | – |
| Joel EmbiidBIRD 150% | F | – | – | – |
| VJ EdgecombeBIRD 250% | G | – | – | – |
| Trendon WatfordEARLY BIRD | F | – | $3.6M | – |
| Tyrese MaxeyBIRD 150% | G | – | – | – |
| Dominick BarlowNON-BIRD | F | – | $4.1M | – |
| Justin EdwardsBIRD 190% | F | – | – | $5.0M |
| Adem BonaBIRD 300% | F | – | – | $7.5M |
| Jabari WalkerNON-BIRD | F | – | $3.1M | – |
| Johni BroomeBIRD 300% | F | – | – | – |
| Dalen TerryNON-BIRD | F | – | $3.1M | – |
| Jaylen BrownBIRD 150% | F | – | – | – |
| Counts against the cap | $223.2M | $220.9M | $225.3M | |
What they can add
Taxpayer MLEup to $6.1M
A smaller mid-level signing slot, the only one this high. Using it locks their spending at the second apron.
Bird rightsLets them re-sign their own free agents up to the max.
Locked outUp here they lose the bigger mid-level and the bi-annual slot, can't bring a player in by sign-and-trade, and can't take back more salary than they send out.
Trade exceptions
Trade exception · from the Jared McCain tradeup to $4.2M
Absorbs one incoming contract up to this amount with no salary matching. Expires Feb 4, 2027.
Trade exception · from the Eric Gordon tradeup to $2.3M
Absorbs one incoming contract up to this amount with no salary matching. Expires Feb 5, 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
VJ Edgecombe $12.2M team option, Justin Edwards $2.6M team option, Adem Bona $2.5M team option.
Expiring after 2026-27
Dominick Barlow $3.4M, Ariel Hukporti $3.4M, Trendon Watford $2.8M, Jabari Walker $2.6M, Dalen Terry $2.6M come off the books.
Front office
Run the 76ers 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 76ers control 6 first-round and 12 second-round picks, 2 carrying swap rights.
2026
2026 1st (via HOU) · No. 22
Houston's own first went to Oklahoma City in the July 2019 Westbrook for Chris Paul deal, top-4 protected, then to Philadelphia in the February 2026 Jared McCain trade. It landed at pick 22 and conveyed to Philadelphia.
Their own 1st, owed to DET · No. 17
Philadelphia's own first conveyed to Oklahoma City (2020 Al Horford trade, top-4 protected, landed at pick 17 outside the top 4). Oklahoma City traded it on 2026 draft night to Detroit (via Memphis), which selected Ebuka Okorie.
Their own 2nd, owed to NYK · No. 47
Philadelphia's own second reached Phoenix at pick 47, then on draft night Phoenix traded it to New York, which selected Tyler Nickel at 47.
2027
2027 1st (own)Stepien-locked
2027 2nd (via GSW)
Owed to Philadelphia or Washington; Philadelphia is credited with the more favorable of the GSW and PHX 2027 seconds via the 2025 Washington trade.
2027 2nd (via OKC)
Oklahoma City's own second sits in the OKC, HOU, IND, MIA 2027 pool: Philadelphia takes the most favorable, New Orleans the second, New York the third, San Antonio the more favorable of its own or the least of the four, and Miami the least of five. Oklahoma City keeps none; its own slot routes via Oklahoma City to Philadelphia.
2027 2nd (own)
2027 2nd (via PHX)
Philadelphia receives the more favorable of the Golden State and Phoenix 2027 seconds and Washington the less favorable; Phoenix's own slot lands with Philadelphia or Washington, never Phoenix. From the June 2023 Bradley Beal trade chain.
2028
2028 2nd (via GSW)
Golden State's own second sits in a pool from the July 2026 Jaylen Brown trade: Boston takes the most favorable of the Golden State, Milwaukee, and Oklahoma City 2028 seconds and Philadelphia the two least favorable. Golden State's slot lands with Philadelphia or Boston.
2028 2nd (via MIL)
Philadelphia acquired both the Milwaukee and Oklahoma City 2028 seconds in the February 2026 Jared McCain trade; since the July 2026 Jaylen Brown trade, Boston takes the most favorable of the Golden State, Milwaukee, and Oklahoma City seconds and Philadelphia keeps the two least favorable, so Milwaukee's slot lands with Philadelphia or Boston.
2028 2nd (via OKC)
Oklahoma City's own second went to Philadelphia in the February 2026 Jared McCain trade and now sits in a pool from the July 2026 Jaylen Brown trade: Boston takes the most favorable of the Golden State, Milwaukee, and Oklahoma City 2028 seconds, Philadelphia keeps the two least favorable.
Their own 1st, owed to BKN
Owed to Brooklyn, top-8 protected, from the February 2022 Ben Simmons trade; if it lands 1-8 it does not convey and Philadelphia instead sends its 2028 second to Brooklyn.
Their own 2nd, owed to BOS · Projected
Sent from PHI to BOS in a reported trade on 2026-07-01, pending the ledger update.
2029
2029 1st (own, swap rights attached)Stepien-locked
PHI holds a swap right and can take the more favorable of its own and the LAC 2029 first (LAC's is top-3 protected).
2029 2nd (own)
2030
2030 1st (own)Stepien-locked
2030 2nd (via WAS)
Washington's own second went to Philadelphia, which may convey it to Boston; Boston takes the most favorable of the Phoenix, Portland, and Washington 2030 seconds and Philadelphia the middle claim. From the February 2025 Philadelphia-Washington deal and the July 2026 Jaylen Brown trade.
Their own 2nd, owed to NYK
Philadelphia's own second, owed to Dallas in the February 2025 Caleb Martin and Quentin Grimes trade then sent to New York on draft night in the June 24 2026 four-team trade.
2031
2031 2nd (own)
Their own 1st, owed to BOS
Philadelphia's own first owed to Boston, unprotected, in the July 2026 Jaylen Brown for Paul George trade.
2032
2032 1st (own)Stepien-locked
2032 2nd (own, swap rights attached)
Memphis takes the most favorable of the Memphis, Philadelphia, and Utah 2032 seconds, Washington the middle, and Philadelphia keeps only the less favorable of its own and Memphis's. From the 2026 Eric Gordon trade and the July 2026 six-team trade.
2033
2033 1st (own)
2033 2nd (own)
Protections and swap conditions in plain English. Full story on the 76ers draft picks page.
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