CapmathThe NBA Cap Ledger
Vol. XI · 2026-27 · Computed live
Vol. XI · 2026-27 · Computed live
Sacramento Kings · Salary cap report
Kings are $6.1M over the first apron.
Sacramento Kings payroll for the 2026-27 season is $211.3M against a $165.0M salary cap.
Payroll, the money committed to the roster, is signed salaries, dead money, and drafted-rookie holds: $211.3M. Counting cap holds for their own free agents, the Kings' cap number rises to $213.5M, which is why there is no usable cap space until those holds come off the books. Renouncing every free-agent hold would open -$46.3M of room and give up Bird rights. Drafted-rookie holds count against the cap, not the luxury tax.
Run Kings' offseason yourself→Over the first apron
What the numbers mean
Payroll$211.3M
The salaries actually committed to players right now.
Counts against the cap$213.5M
What the league counts: payroll plus free-agent hold placeholders.
Luxury tax lineOVERby $10.8M
Cross it and the team pays a penalty on every dollar over.
First apron lineOVERby $6.1M
A stricter line. Over it, the bigger roster tools freeze. The apron figure counts $3.9M 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 Kings 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)$211.3M
Unlikely bonuses+$3.9M
Apron figure$215.1M
First apron $209.0MOVERby $6.1M
Second apron $221.7MUNDERby $6.6M
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 | ||||
| Zach LaVine | G | PO$49.0M | – | – |
| Domantas Sabonis | F | $45.5M | $48.6M | – |
| De'Andre Hunter | F | $24.9M | – | – |
| Keegan Murray | F | $24.1M | $26.1M | $28.0M |
| Malik Monk | G | $20.2M | $21.6M | – |
| Darius Acuff Jr. | G | $8.0M | $8.4M | $8.8M |
| Precious Achiuwa | F | $5.5M | $5.8M | – |
| Nique Clifford | G | $3.3M | TO$3.4M | TO$6.0M |
| Killian Hayes | G | TO$3.0M | – | – |
| Alex Karaban | F | $2.9M | $3.1M | $3.2M |
| Daeqwon Plowden | G | $2.4M | $2.7M | – |
| Ben Simmons | G | $2.4M | – | – |
| Maxime Raynaud | C | $2.2M | TO$2.5M | – |
| Dylan Cardwell | C | $2.2M | $2.5M | TO$2.7M |
| Emanuel Sharp | G | $1.4M | $2.3M | $2.7M |
| Signed subtotal | $197.0M | $127.0M | $51.5M | |
| Draft picks · on roster, rookie-scale hold | ||||
| Darius Acuff Jr. · No. 7ROOKIE | – | $8.0M | – | – |
| Alex Karaban · No. 29ROOKIE | – | $2.9M | – | – |
| Dead money | ||||
| DeMar DeRozan | – | $3.3M | $3.3M | $3.3M |
| Payroll | $211.3M | $130.3M | $54.8M | |
| Cap holds · placeholders, not paid | ||||
| Adam FlaglerMIN HOLD | F | $2.2M | – | – |
| Domantas SabonisBIRD 150% | F | – | – | $66.1M |
| Malik MonkBIRD 150% | G | – | – | $32.4M |
| Nique CliffordBIRD 300% | G | – | – | – |
| Precious AchiuwaEARLY BIRD | F | – | – | $7.5M |
| Killian HayesNON-BIRD | G | – | $3.6M | – |
| Maxime RaynaudBIRD 300% | C | – | – | $7.6M |
| Dylan CardwellBIRD 190% | C | – | – | – |
| Zach LaVineBIRD 150% | G | – | $61.8M | – |
| De'Andre HunterBIRD 150% | F | – | $37.4M | – |
| Daeqwon PlowdenEARLY BIRD | G | – | – | $3.5M |
| Emanuel SharpBIRD 300% | G | – | – | – |
| Ben SimmonsNON-BIRD | G | – | $2.9M | – |
| Counts against the cap | $213.5M | $236.0M | $173.3M | |
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 Dario Saric tradeup to $5.4M
Absorbs one incoming contract up to this amount with no salary matching. Expires Feb 1, 2027.
Trade exception · from the Devin Carter tradeup to $5.2M
Absorbs one incoming contract up to this amount with no salary matching. Expires Jul 2, 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 Sep 15, 2026; may not be complete.
Decisions ahead
Option calls before 2027-28
Nique Clifford $3.4M team option, Maxime Raynaud $2.5M team option.
Expiring after 2026-27
Zach LaVine $49.0M, De'Andre Hunter $24.9M, Killian Hayes $3.0M, Ben Simmons $2.4M come off the books.
Front office
Run the Kings 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 Kings control 10 first-round and 4 second-round picks, 1 carrying swap rights.
2026
2026 1st (own) · No. 7
2026 1st (via SAS) · No. 29
San Antonio's own first conveyed to Cleveland at pick 29 via the De'Andre Hunter trade; on draft night Cleveland traded it to Sacramento, which selected Alex Karaban at 29. San Antonio in turn picks at 20 with Atlanta's first.
2026 2nd (via CHA) · No. 45
Charlotte's own second conveyed to Sacramento at pick 45, routed via San Antonio, Atlanta, and New York.
2026 2nd (own) · No. 34
2027
2027 1st (own)
2027 2nd (via CHA)
Charlotte's own second owed to Sacramento, which may convey it onward to Oklahoma City if San Antonio's 2027 first lands 1-16. From the Nique Clifford trade chain.
2027 2nd (own)
Conditional: if San Antonio's 2027 first lands 1-16 (Sacramento keeps that first), Sacramento instead conveys its own 2027 second to Oklahoma City; otherwise it goes to Charlotte. The likely outcome leaves Sacramento keeping it. From the Chicago-Sacramento-San Antonio and Oklahoma City-Sacramento deals.
2028
2028 1st (own)
Their own 2nd, owed to POR
Owed to Portland, unprotected.
2029
2029 1st (own)
Their own 2nd, owed to NYK
Owed to New York, acquired by Houston then flipped to the Knicks on draft night June 24 2026.
2030
2030 1st (own)
Their own 2nd, owed to SAS
Owed to San Antonio, unprotected.
2031
2031 1st (via MIN)
Unprotected first owed to Sacramento, acquired in the February 5 2025 De'Aaron Fox three-team trade; originated in the June 2024 Rob Dillingham draft-night trade to San Antonio.
2031 1st (own, swap rights attached)
SAS holds an unprotected swap right and takes the more favorable of the SAC and SAS 2031 firsts, from the summer 2024 DeMar DeRozan sign-and-trade.
Their own 2nd, owed to DEN
Owed to Denver, sent to San Antonio in the 2024 DeMar DeRozan deal then on to Denver in the June 2026 Tarris Reed draft-night trade.
2032
2032 1st (own)
Their own 2nd, owed to CLE
Sacramento's own second conveyed to Cleveland in the June 24 2026 draft-night deal, pick 29 for pick 34 plus this future second.
2033
2033 1st (own)
Their own 2nd, owed to ATL
Sacramento's own second conveyed to Atlanta in the June 2026 Devin Carter salary-dump trade. Unprotected.
Protections and swap conditions in plain English. Full story on the Kings draft picks page.
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