The 2024 NBA offseason continues with free agency now here and teams are reshaping their rosters.
To illustrate what to expect this offseason, we've placed all 30 teams into six tiers, ranging from franchises that can easily generate salary cap space to those who are expected to be in the luxury tax -- and potentially reach the punitive first- and second-apron levels.
We've also highlighted which players teams in each level could be targeting, while addressing the challenges that lie ahead.
Note: We are projecting whether player and team options will be exercised or declined and if non-guaranteed contracts will be guaranteed. This story has been updated with a players' status change. The 2024 second-round picks and two-way players are not listed below.
Jump to a team:
ATL | BOS | BKN | CHA | CHI | CLE
DAL | DEN | DET | GS | HOU | IND
LAC | LAL | MEM | MIA | MIL | MIN
NO | NY | OKC | ORL | PHI | PHX
POR | SAC | SA | TOR | UTA | WAS
TIER 1: Salary cap space teams
Having significant salary cap space last offseason worked for a team like the Houston Rockets, who had $66 million in spending power in 2023. The additions of Fred VanVleet, Dillon Brooks, Jeff Green and Jock Landale -- along with the hiring of coach Ime Udoka -- saw the Rockets increase their win total from 22 to 41 games.
This offseason, the Detroit Pistons and Utah Jazz once again project to have financial flexibility, as do three playoff teams -- the Oklahoma City Thunder, Orlando Magic and Philadelphia 76ers.
The 76ers have 2023 MVP Joel Embiid and All-Star guard Tyrese Maxey as selling points to free agents, or Philadelphia could be an ideal destination for a disgruntled All-Star wanting a new team. The Thunder have All-NBA guard Shai Gilgeous-Alexander, while Orlando has All-Star forward Paolo Banchero.
A trend to monitor is whether rebuilding teams such as Detroit, Utah, or the San Antonio Spurs rent cap space out in trades. Last offseason, the Pistons acquired Joe Harris and Monte Morris and the Jazz brought in John Collins to help those players' previous teams get cap relief.
Another example was the Thunder taking on Davis Bertans' $17 million salary in 2023-24 from the Dallas Mavericks to move up two slots in the 2023 draft to select guard Cason Wallace.
One rule worth mentioning is that teams are required to spend 90% of the $141 million salary cap by the first day of the regular season. That would mean a team such as Detroit -- which has $95 million in salary, including for its 2024 first-round pick and $28 million in non-guaranteed salaries -- has to spend $126.9 million by Oct. 22.
If the Pistons fail to reach the minimum requirement by opening night, the difference will get distributed to their own players. Detroit would also forfeit receiving the end-of-season cash distribution to non-tax-paying teams, which is projected to be $11.7 million.
A team over the cap will also have the $8.1 million room mid level exception to use either to sign a player or acquire one in a trade once cap space is exhausted.
The cap space free agents below indicate players who project to sign for a contract for more than $13 million. A "player" designation means the player can opt in to a final year of his current deal.
The cap space free agents you should know: LeBron James , Paul George , Tyrese Maxey (restricted) , DeMar DeRozan, Klay Thompson, James Harden, Buddy Hield, Miles Bridges, Kentavious Caldwell-Pope, Isaiah Hartenstein, Tyus Jones, Tobias Harris
Detroit Pistons
Projected room: $53 million
The team's new president of basketball operations, Trajan Langdon, inherits a 14-win Detroit team that enters the offseason with up to $62 million in room. There are plenty of needs, including surrounding 2021 No. 1 pick Cade Cunningham with more talent and support.
The Pistons ranked 26th this season in 3-point shooting. This is the fourth consecutive season Detroit ranked in the bottom 10 in 3-point field goal percentage.
Free agents who fit: Simone Fontecchio, Kris Dunn, Miles Bridges, Buddy Hield, Gary Trent Jr., Isaac Okoro, Naji Marshall, Royce O'Neale, Caleb Martin, Kelly Oubre, Haywood Highsmith, Derrick Jones Jr., Isaiah Hartenstein, Tobias Harris, Joe Ingles
Who returns/joins: Isaiah Stewart, Tim Hardaway Jr., Cade Cunningham, Ausar Thompson, Jaden Ivey, Jalen Duren, Marcus Sasser, Wendell Moore Jr., Simone Fontecchio (free agent cap hold), Ron Holland
Who might be gone: Troy Brown (waived), Evan Fournier (team option declined), Chimezie Metu (team option declined), Stanley Umude (team option declined), James Wiseman, Malachi Flynn
Key free agent: Simone Fontecchio
Oklahoma City Thunder
Projected room: $31 million
The Thunder have not been known to spend outside of their own players in free agency. The five players on the roster who signed as free agents -- Luguentz Dort, Isaiah Joe, Lindy Waters III, Bismack Biyombo and Mike Muscala -- earned no more than $2 million at the time they signed.
OKC could bring on a big who can complement center Chet Holmgren, as the team allowed the third-most second-chance points in the regular season and fourth most in the postseason.
Free agents who fit: Aaron Wiggins, Isaiah Joe, Derrick Jones Jr., Isaiah Hartenstein, Klay Thompson, Goga Bitadze, Naji Marshall, Patrick Williams, Haywood Highsmith, Daniel Theis, Gary Harris, Precious Achiuwa, Alec Burks
Who returns/joins: Shai Gilgeous-Alexander, Luguentz Dort, Alex Caruso, Chet Holmgren, Kenrich Williams, Cason Wallace, Ousmane Dieng, Jalen Williams, Jaylin Williams (non-guaranteed), Nikola Topic, Dillon Jones
Key free agents: Aaron Wiggins, Isaiah Joe
Orlando Magic
Projected room: $49 million
Because of rookie extensions for Franz Wagner and Jalen Suggs this offseason and Paolo Banchero next year, Orlando is in a two-year financial window to utilize cap space.
The goal in free agency is to improve an offense that ranked 22nd in efficiency and 24th in 3-point shooting. The Magic were the only playoff team that ranked in the bottom 10 in shooting from 3.
Free agents who fit: Kentavious Caldwell-Pope, Isaiah Hartenstein, Tyus Jones, Paul George, Klay Thompson, Buddy Hield, Gary Trent Jr., Haywood Highsmith, Naji Marshall, De'Anthony Melton, Caleb Martin
Who returns/joins: Cole Anthony, Paolo Banchero, Wendell Carter Jr., Jalen Suggs, Anthony Black, Franz Wagner, Jett Howard, Jonathan Isaac (non-guaranteed), Caleb Houstan (non-guaranteed), Tristan da Silva
Who might be gone: Chuma Okeke, Gary Harris, Markelle Fultz
Philadelphia 76ers
Projected room: $55 million
Armed with at least $50 million in room, Philadelphia enters its most critical offseason in franchise history. The goal for president of basketball operations Daryl Morey is to surround the All-Star duo of Joel Embiid and Tyrese Maxey with high-level starters while also retaining the team's own free agents.
One scenario that should not be overlooked is Philadelphia targeting an All-Star in a trade. Besides cap space and the ability to use their own free agents in a sign-and-trade, the 76ers have five tradable first-round draft picks and multiple pick swaps available.
Free agents who fit: Paul George, DeMar DeRozan, Kentavious Caldwell-Pope, Royce O'Neale, Naji Marshall, Daniel Theis, Kyle Lowry, Kelly Oubre, De'Anthony Melton, Simone Fontecchio, Moritz Wagner, Gary Trent Jr., Klay Thompson, Nicolas Batum
Who returns/joins: Joel Embiid, Paul Reed (non-guaranteed), Ricky Council IV (non-guaranteed), Tyrese Maxey (free agent hold), Jared McCain
Who might be gone: Jeff Dowtin (team option declined), Tobias Harris, Buddy Hield, Robert Covington, Kenyon Martin Jr., Cameron Payne, Mohamed Bamba
Key free agents: Nicolas Batum, De'Anthony Melton, Kyle Lowry, Kelly Oubre
Utah Jazz
Projected room: $31 million
Besides the continued development of their former draft picks, Utah enters the offseason with three priorities. The first is identifying a lead guard to play with Keyonte George.
"I'm still not sure [George] is a franchise point guard, I think he can play point guard, but I think that he can play with another guard playing the point, [and] he can play off the ball," Jazz president of basketball operations Danny Ainge said in April.
The second is to lock up Lauri Markkanen to a long-term contract. Markkanen is eligible for a renegotiation and Utah can use some of its $31 million in room to boost his $18 million contract this season.
And the third is to find roster consistency. The Jazz have used 54 different starting lineups in the past two seasons.
Free agents who fit: Tyus Jones, Miles Bridges, Isaac Okoro, Naji Marshall, Markelle Fultz, Bruce Brown Jr., Caleb Martin, Josh Richardson, Derrick Jones, Royce O'Neale, Kentavious Caldwell-Pope, Gary Trent Jr. and Kelly Oubre Jr.
Who returns/joins: John Collins, Collin Sexton, Jordan Clarkson, Taylor Hendricks, Keyonte George, Walker Kessler, Brice Sensabaugh, Lauri Markkanen (partial guarantee), Omer Yurtseven (non-guaranteed), Darius Bazley (non-guaranteed), Kenneth Lofton (non-guaranteed), Cody Williams, Isaiah Collier
Who might be gone: Talen Horton-Tucker, Kris Dunn, Luka Samanic, Kira Lewis Jr.
TIER 2: Teams hovering around the salary cap
The Charlotte Hornets and San Antonio Spurs could join the above group of cap space teams -- but at a cost.
For the Hornets to create $31 million in room, they would need to let free agent Miles Bridges walk and also waive Davis Bertans and Seth Curry.
The Spurs would need to waive guard Devonte' Graham for them to have $27 million in space.
Charlotte Hornets
Above the cap: $760,000
The Hornets overhauled basketball operations, hiring Jeff Peterson as general manager and Charles Lee as coach. The roster they inherited won 21 games and returns 14 players. The big decision is whether Bridges, who is a free agent, is part of the team's long-term plan. Bridges averaged career highs in points (21.0), usage rate, rebounds and steals.
The team would like to add catch-and-shoot threats on the perimeter, a rim-protector and an offensive pain presence. The Hornets ranked 21st in 3-point percentage this season. Charlotte will also get a boost with a healthy Mark Williams. Opponents ranked second in rebounding percentage and shot 66% on shots less than 5 feet from the basket. Charlotte also finished 22nd in points scored in the paint.
Free agents who fit: Miles Bridges, Markelle Fultz, Kessler Edwards, Cam Reddish, Haywood Highsmith, Jalen Smith, Mason Plumlee and Gary Harris
Who returns/joins: LaMelo Ball, Brandon Miller, Grant Williams, Cody Martin, Vasilije Micic, Nick Richards, Tre Mann, Reggie Jackson, Mark Williams, Nick Smith Jr., Davis Bertans (partial guarantee), Bryce McGowens (non-guaranteed), Aleksej Pokusevski (non-guaranteed), Tidjane Salaun
Key free agent: Miles Bridges
San Antonio Spurs
Below the cap: $14 million
Improvements to the roster likely will occur internally or with a trade. The offseason priorities remain finding stability at point guard and shooters to complement NBA Rookie of the Year Victor Wembanyama.
The Spurs started Jeremy Sochan at point guard before switching back to Tre Jones. San Antonio was outscored by 19.2 points per 100 possessions in the games Sochan started at point guard. The Spurs ranked 20th in 3-point percentage among reserves.
Free agents who fit: Tyus Jones,, Aaron Holiday, Vit Krejci, Malik Beasley, Garrison Mathews, Lester Quinones, De'Anthony Melton, Jaxson Hayes, Saddiq Bey, Cole Swider, Nicolas Batum, Joe Ingles, Matt Ryan, Lonnie Walker, Simone Fontecchio, Cam Reddish, and Obi Toppin
Who returns/joins: Victor Wembanyama, Keldon Johnson, Devin Vassell, Zach Collins, Tre Jones, Jeremy Sochan, Malaki Branham, Blake Wesley, Sidy Cissoko, Julian Champagnie (contract guaranteed), Devonte' Graham (contract guaranteed), Charles Bassey (non-guaranteed), Stephon Castle
Who might be gone: Cedi Osman, Sandro Mamukelashvili
Tier 3: The $12.9 million nontax midlevel exception club
The Atlanta Hawks, Brooklyn Nets, Houston Rockets Memphis Grizzlies, Portland Trail Blazers, Toronto Raptors, and Washington Wizards are struck in the middle.
None of those teams has the ability right now to create room, nor are they in financial purgatory and pressed against the luxury tax.
They can utilize the $12.9 million nontax mid level exception, a valuable resource for signing a free agent or acquiring a player in a trade.
The $5.2 to $12.9 million midlevel free agents you should know: Spencer Dinwiddie, Caleb Martin, Patrick Williams (restricted), Jonas Valanciunas, Markelle Fultz, Derrick Jones Jr., Gary Trent Jr., Luke Kennard (team), Malik Beasley, Gary Harris, De'Anthony Melton,(team), Max Christie (restricted), Isaac Okoro (restricted), Royce O'Neale, Kyle Anderson, Naji Marshall, Haywood Highsmith, Kelly Oubre, Cedi Osman, Taurean Prince, Andre Drummond, Precious Achiuwa, James Wiseman (restricted), Simone Fontecchio (restricted), Lonnie Walker
Atlanta Hawks
Below the tax: $5.5 million
Below the first apron: $9.6 million
Below the second apron: $20.3 million
The Hawks made a cap clearing trade when AJ Griffin was sent to Houston for the 44th pick. The Griffin trade was then followed up by the trade to send Dejounte Murray to New Orleans. Atlanta received two firsts, including an unprotected 2025 and more important, drop below the luxury tax and first apron. The Hawks however would go into the tax and perhaps over the apron if they bring back free agent Saddiq Bey.
If Atlanta extends the forward a $8.5 million qualifying offer, the Hawks will be not only in the luxury tax but over the first apron. Before tearing his left ACL in March, Bey was averaging 13.7 points.
Who returns/joins: Trae Young, Dyson Daniels, Larry Nance Jr., EJ Liddell, Clint Capela, De'Andre Hunter, Bogdan Bogdanovic, Onyeka Okongwu, Jalen Johnson, Kobe Bufkin, AJ Griffin, Mouhamed Gueye, Saddiq Bey (qualifying offer), Zaccharie Risacher
Key free agent: Saadiq Bey
Who might be gone: Garrison Mathews (team option not exercised), Bruno Fernando (contract not guaranteed)
Brooklyn Nets
Below the tax: $20 million
Trade exceptions: $20.4 million, $11.9 million, $9.5 million and $6.8 million
The Nets are over the salary cap and the goal remains to retain free agent Nicolas Claxton. Although Brooklyn has 12 tradable first-round picks over the next seven seasons and trade exceptions to absorb contracts, expect the Nets to take a conservative approach this offseason. Brooklyn could have up to $100 million in cap space in 2025.
Free agents who fit: Nic Claxton, Tyus Jones, Kyle Anderson, Naji Marshall, Luke Kennard, Gary Trent Jr., Kelly Oubre Jr., Simone Fontecchio, Skylar Mays, Max Christie, Goga Bitadze, Jalen Smith, Daniel Theis, Mason Plumlee, Bruce Brown Jr., Malik Beasley, De'Anthony Melton, Jonas Valanciunas, Andre Drummond
Who returns/joins: Nic Claxton, Bojan Bogdanovic, Mikal Bridges, Cameron Johnson, Cam Thomas, Dennis Schroder, Dorian Finney-Smith, Ben Simmons, Day'Ron Sharpe, Noah Clowney, Dariq Whitehead, Keita Bates-Diop (player option exercised), Jalen Wilson (non-guaranteed)
Who might be gone: Dennis Smith, Lonnie Walker and Trendon Watford
Houston Rockets
Below the tax: $16 million
Trade exceptions: $4.5 million
The Rockets will add the No. 3 pick in the draft to a roster that won 41 games last season. However, the big move of the "offseason" likely occurred last January when the Rockets acquired injured center Steven Adams from Memphis. A healthy Adams gives Houston an insurance policy for Alperen Sengun as a backup or to play alongside him.
If there is one item on the Rockets' wish list, it is to add another playmaker. Houston ranked 26th last year in assists.
Free agents who fit: Jose Alvarado, Skylar Mays, Monte Morris, Luke Kennard, Gary Trent Jr., , Simone Fontecchio, Kelly Oubre Jr., Royce O'Neale, Joe Ingles, Cedi Osman, Max Christie, Saddiq Bey, Caleb Martin, Lonnie Walker, James Huff and Luke Kornet
Who returns/joins: Fred VanVleet, Dillon Brooks, Steven Adams, Jalen Green, Jabari Smith Jr., Amen Thompson, Alperen Sengun, Tari Eason, Cam Whitmore, Jeff Green (non-guaranteed), Jock Landale (non-guaranteed), Jae'Sean Tate (team option exercised), Reed Sheppard
Key free agent: Aaron Holiday
Who might be gone: Reggie Bullock and Boban Marjanovic
Memphis Grizzlies
Above the tax: $6.9 million
Above the first apron: $3.1 million
Trade exception: $9.2 million (not available if Memphis remains over the first apron)
Memphis' priority this offseason is to find a center to complement Jaren Jackson Jr. However, before they do so, the Grizzlies will need to get their finances in order. The Grizzlies will go into the tier of first-apron teams if they exercise the $14.8 million team option of Luke Kennard. If the option is declined or the Grizzlies make a trade, they will go under not only the apron but also the luxury tax.
Free agents who fit: Mason Plumlee, Luke Kornet, Olivier Sarr, Udoka Azubuike, Oscar Tshiebwe, Joe Ingles, Simone Fontecchio, Johnny Juzang, Talen Horton-Tucker, Aaron Holiday, Spencer Dinwiddie and Gary Payton II
Who returns/joins: Ja Morant, Desmond Bane, Jaren Jackson Jr., Marcus Smart, Brandon Clarke, John Konchar, Ziaire Williams, Santi Aldama, Derrick Rose, Jake LaRavia, Vince Williams Jr., GG Jackson, Zach Edey
Key free agent: Luke Kennard (team option)
Who might be gone: Lamar Stevens, Yuta Watanabe (player option declined)
Portland Trail Blazers
Below the tax: $4.2 million
Below the first apron: $10 million
The Trail Blazers entered the night of the draft with two picks in the lottery. When the night ended, Portland had selected center Donovan Clingan and orchestrated a trade with Washington. The trade that sent Malcolm Brogdon to the Wizards not only put them below the luxury tax but also saw them acquire forward Deni Avdija.
Free agents who fit: Gary Harris, Malik Beasley, Shake Milton, Lindy Waters III, Max Christie, Seth Lundy, Johnny Juzang, Jules Bernard, Moritz Wagner, Luke Kornet, Mike Muscala, James Huff, Luka Garza, Kevin Love, Cole Swider, Jamal Cain, Luka Samanic, Taurean Prince, Vlatko Cancar, Cedi Osman, Jordan Nwora, Aaron Holiday
Who returns/joins: Deandre Ayton, Anfernee Simons, Jerami Grant, Malcolm Brogdon, Robert Williams III, Matisse Thybulle, Scoot Henderson, Shaedon Sharpe, Kris Murray, Duop Reath, Rayan Rupert, Dalano Banton (team option), Jabari Walker (non-guaranteed), Toumani Camara (non-guaranteed), Donovan Clingan
Who might be gone: Moses Brown
Toronto Raptors
Below the tax: $11.6 million
The Raptors are in a similar position to where the Indiana Pacers were after trading for Tyrese Haliburton in 2022. In Toronto's case, it has a franchise player in Scottie Barnes to build around. Barnes joins Immanuel Quickley, RJ Barrett, Jakob Poeltl, Gradey Dick and Kelly Olynyk as a foundation to work from.
Toronto has $40 million in expiring contracts to use in a trade either in the offseason or closer to the trade deadline. Improvement could come from adding another big and more bench scoring. The Raptors ranked 28th in 3-point percentage from their reserves.
Free agents who fit: Markelle Fultz, Monte Morris, Aaron Holiday, De'Anthony Melton, Malik Beasley, Gary Harris, Josh Richardson, Lonnie Walker, Robert Covington, Taurean Prince, KJ Martin and Haywood Highsmith
Who returns/joins: Immanuel Quickley, RJ Barrett, Jakob Poeltl, Kelly Olynyk, Chris Boucher, Scottie Barnes, Ochai Agbaji, Gradey Dick, Jalen McDaniels, Javon Freeman-Liberty (non-guaranteed), Bruce Brown (team option exercised), Ja'Kobe Walter
Who might be gone: Gary Trent Jr., Jordan Nwora and Garrett Temple
Washington Wizards
Below the tax: $13 million
Below the first apron: $13 million
Note: Washington is hard capped at the first apron
Trade exceptions: $12.4 million, $9.8 million, $5.4 million and $3.5 million
The heavy lifting that started last offseason when Washington traded Bradley Beal to Phoenix continues this offseason. The Wizards add two picks in the first round but return 13 players from a roster that won 15 games. The positive is that no player earns more than $30 million and Washington is well positioned below the luxury tax. They do need to figure out the direction at point guard -- veteran Tyus Jones is an unrestricted free agent.
Free agents who fit: Tyus Jones, Markelle Fultz, Mason Plumlee, Precious Achiuwa, Jonas Valanciunas, Andre Drummond, Kyle Anderson, Robert Covington, Naji Marshall, Isaac Okoro, Max Christie, Saddiq Bey, Caleb Martin, Royce O'Neale, , Kessler Edwards, Josh Okogie, Cam Reddish
Who returns/joins: Malcolm Brogdon, Jordan Poole, Kyle Kuzma, Richaun Holmes, Marvin Bagley III, Bilal Coulibaly, Johnny Davis, Corey Kispert, Patrick Baldwin Jr., Landry Shamet (non-guaranteed), Tristan Vukcevic (team option exercised), Eugene Omoruyi (non-guaranteed), Jared Butler (non-guaranteed), Alex Sarr, Bub Carrington, Kyshawn George
Key free agent: Tyus Jones
Who might be gone: Anthony Gill
Tier 4: Watching their own free agents
This is the category of the unknown.
The flexibility in who these teams can add through free agency or a trade is determined by what direction they go with their own players. For example, the Denver Nuggets go from a luxury tax team to the second apron if they sign Kentavious Caldwell-Pope.
Note: The $178.7 million first apron gets triggered if a team uses more than $5.2 million of its mid level exception or the $4.7 million biannual exception, or acquires a player in a sign-and-trade. A team can sign its own free agents using the Bird, early Bird or non-Bird exceptions without triggering the hard cap. The league counts unlikely bonuses toward the first and second aprons.
Chicago Bulls
Below the tax: $22 million
Below the first apron: $27 million
The Bulls are stuck between a rock and a hard place. While the goal remains to sign free agent DeMar DeRozan, doing so would leave Chicago with little flexibility in how it improves its roster.
The Bulls could continue to explore trade options for Zach LaVine, but the guard has three years and $137 million left on his contract. If DeRozan departs, Chicago is left with the $12.9 million non-tax mid level exception.
Free agents who fit: DeMar DeRozan, Andre Drummond, Royce O'Neale, Caleb Martin, Saddiq Bey, Haywood Highsmith, Precious Achiuwa, Goga Bitadze, Jalen Smith, Oscar Tshiebwe, Kevin Love, Kyle Anderson, Cole Swider, Derrick Jones Jr., Jae Crowder, Naji Marshall, Kelly Oubre Jr, Simone Fontecchio, Joe Ingles, Cedi Osman, Lonnie Walker, Drew Eubanks, Sam Hauser
Who returns/joins: Zach LaVine, Josh Giddey, Lonzo Ball, Nikola Vucevic, Coby White, Ayo Dosunmu, Jevon Carter, Dalen Terry, Torrey Craig (player option exercised), Julian Phillips, Onuralp Bitim (non-guaranteed), Patrick Williams, Matas Buzelis
Key free agents: DeMar DeRozan, Andre Drummond
Who might be gone: Javonte Green
Cleveland Cavaliers
Below the tax: $10 million
Below the first apron: $5.5 million
Besides extensions for Donovan Mitchell, Evan Mobley and possibly Jarrett Allen, the focus in Cleveland is signing forward Isaac Okoro. The former lottery pick is a restricted free agent, and while Cleveland has the right to match on any offer, the Cavs are over the luxury tax when taking into account his $11.8 million qualifying offer. The last time Cleveland paid the tax was in 2018, when LeBron James was on the roster.
If Okoro does not return, the Cavaliers would have the $12.9 million nontax midlevel exception to replace him.
Free agents who fit: Isaac Okoro, Haywood Highsmith, Derrick Jones Jr., Naji Marshall, Lonnie Walker, KJ Martin, Mason Plumlee, Moritz Wagner, Luke Kornet, Goga Bitadze, Drew Eubanks, Mike Muscala, Luka Garza, Vit Krejci, Braxton Key, Joe Ingles, Micah Potter, Dario Saric
Who returns/joins: Darius Garland, Donovan Mitchell, Jarrett Allen, Caris Levert, Max Strus, Evan Mobley, Georges Niang, Dean Wade, Ty Jerome, Sam Merrill (non-guaranteed), Craig Porter Jr. (non-guaranteed), Isaac Okoro (qualifying offer), Jaylon Tyson
Key free agent: Isaac Okoro
Who might be gone: Tristan Thompson, Marcus Morris, Damian Jones
Dallas Mavericks
Below the tax: $9 million
Below the first apron: $15.4 million
Below the second apron: $26.2 million
Note: Dallas is hard capped at the second apron
Trade exceptions: $16.1 million and $4 million
The Western Conference champions entered the offseason with one goal- create financial flexibility to bring back forward Derrick Jones Jr. With the trade of Tim Hardaway Jr. to Detroit, the Mavericks have now opened up the $12.9 million non tax mid level exception to offer Jones Jr. Jones started 76 regular-season games and all playoff games for the Mavericks.
The Mavericks could also target Klay Thompson with their $16.1 million trade exception but would require Golden St. to cooperate in a sign-and-trade. Because of the rules of the first apron, Dallas cannot sign both Jones and acquire Thompson.
Free agents who fit: Derrick Jones Jr., Robert Covington, Malik Beasley, Josh Richardson, Gary Harris, Garrison Mathews, Dennis Smith, Kris Dunn, Markelle Fultz, Xavier Moon, Joe Ingles, Cam Reddish, Matt Ryan, Sam Hauser, Johnny Juzang, Braxton Key, Skylar Mays, Malachi Flynn, Aaron Holiday, and Jose Alvarado
Who returns/joins: Luka Doncic, Kyrie Irving, P.J. Washington, Daniel Gafford, Josh Green, Quentin Grimes, Maxi Kleber, Dereck Lively II, Dwight Powell, Olivier-Max Prosper, Dante Exum (non-guaranteed), AJ Lawson (non-guaranteed), Jaden Hardy (non-guaranteed)
Key free agent: Derrick Jones Jr.
Who might be gone: Markieff Morris
Denver Nuggets
Below the tax: $1.4 million
Below the first apron: $7.8 million
Below the second apron: $17.4 million
Bringing back Caldwell-Pope should be the goal for Denver in the offseason. Caldwell-Pope a player option and if they sign elsewhere, Denver would have only the $5.2 million tax midlevel and minimum exceptions to use for replacements. The Nuggets, however, will exceed the second apron if he returns.
Free agents who fit: Kentavious Caldwell-Pope, Torrey Craig, Reggie Bullock, Damion Lee, Mason Plumlee, Daniel Theis, Drew Eubanks, Moses Brown, Oscar Tshiebwe, Sandro Mamukelashvili, Mohamed Bamba, James Wiseman, Cam Reddish, Joe Ingles, Gary Harris, Brandon Boston Jr., Jordan Goodwin, Jose Alvarado, Kris Dunn, Vit Krejci, Dalano Banton, Lester Quinones and Dario Saric
Who returns/joins: Nikola Jokic, Jamal Murray, Michael Porter Jr., Aaron Gordon, Zeke Nnaji, Christian Braun, Julian Strawther, Peyton Watson, Jalen Pickett, Hunter Tyson, DaRon Holmes II
Key free agents: Kentavious Caldwell-Pope (player option declined, Justin Holiday
Who might be gone: DeAndre Jordan
Golden State Warriors
Below the tax: $32 million
Below the first apron: $39.7 million
Below the second apron: $49.5 million
Note: Golden State is hard capped at the second apron
Klay Thompson is a free agent, but the decision with Chris Paul sets the tone on the Warriors' offseason. Paul has a $30 million non-guaranteed contract and if the Warriors elect to keep the guard, they become a luxury tax team once again. They are also a second-apron team if Thompson is brought back. By waiving Paul and retaining Thompson, Golden State is still a tax team but below the second apron.
Free agents who fit: Klay Thompson, Aaron Wiggins, Chuma Okeke, Cole Swider, Luka Samanic, KJ Martin, Naji Marshall, Braxton Key, Aaron Holiday, Jordan Goodwin, Spencer Dinwiddie, Talen Horton-Tucker, Malik Beasley, Haywood Highsmith, De'Anthony Melton, Taurean Prince, Cedi Osman, Jamal Cain, Johnny Juzang
Who returns/joins: Stephen Curry, Andrew Wiggins, Draymond Green, Gary Payton II (player option exercised), Jonathan Kuminga, Moses Moody, Brandin Podziemski, Trayce Jackson-Davis, Gui Santos (non-guaranteed)
Key free agent: Klay Thompson
Who might be gone: Chris Paul, Dario Saric and Kevon Looney
Indiana Pacers
Below the tax: $20 million
Below the first apron: $17.6 million
A $42 million salary for free agent Pascal Siakam leaves Indiana $20 million below the luxury tax. The priority is to re-sign restricted free agent Obi Toppin and remain below the threshold.
Free agents who fit: Obi Toppin, Caleb Martin, Kelly Oubre Jr., Derrick Jones Jr., Kyle Anderson, Cedi Osman, Jaxson Hayes, Haywood Highsmith, KJ Martin, Lamar Stevens, Cole Swider, Taurean Prince, Luka Samanic, Trendon Watford, Jae Crowder, Royce O'Neale, Naji Marshall, Kyle Lowry, Jordan Goodwin, Oscar Tshiebwe, Josh Richardson
Who returns/joins: Pascal Siakam, Tyrese Haliburton, Myles Turner, Aaron Nesmith, Bennedict Mathurin, Jarace Walker, Isaiah Jackson, Ben Sheppard, Andrew Nembhard (contract guaranteed), TJ McConnell (contract guaranteed), Obi Toppin (qualifying offer) and Kendall Brown (non-guaranteed)
Key free agents: Obi Toppin
Who might be gone: James Johnson, Doug McDermott
LA Clippers
Below the tax: $50 million
Below the first apron: $57.5 million
Below the second apron: $68.5 million
The future of Paul George continues to hover over the Clippers. Although they become a tax and second-apron team if George re-signs (along with fellow free agent James Harden), the doomsday scenario comes if he walks for nothing. The Clippers would have access to the non-tax midclevel exception and also the ability to acquire a free agent in a sign-and-trade.
Free agents who fit: James Harden, Paul George,Max Christie, Drew Eubanks, James Huff, Luka Garza, Kevin Love, Dario Saric, Sandro Mamukelashvili, Thomas Bryant, Mike Muscala, Aaron Holiday, Jacob Toppin, Yuta Watanabe, Vlatko Cancar, Jae'Sean Tate, Torrey Craig, Collin Gillespie, Skylar Mays, Vit Krejci, Jules Bernard, Seth Lundy, Kessler Edwards, Damion Lee, Lester Quinones, Joe Ingles
Who returns/joins: Kawhi Leonard, Norman Powell, P.J. Tucker (player option exercised), Ivica Zubac, Terance Mann, Russell Westbrook (player option exercised), Amir Coffey, Kobe Brown, Bones Hyland, Kai Jones (team option)
Key free agents: Paul George (player option declined), James Harden
Who might be gone: Mason Plumlee, Daniel Theis, Brandon Boston Jr.
Los Angeles Lakers
Below the tax: $37 million
Below the first apron: $45 million
Below the second apron: $55 million
Barring a trade, the Lakers are limited in what they can do this offseason. In the scenario where LeBron James signs a max contract, the Lakers are a luxury tax team and below $4 million below the second apron. The Lakers could have access to the $12.9 million non tax mid level exception but that requires James taking a significant pay cut or the Lakers moving off salary.
76ers president of basketball operations Daryl Morey breaks down how different the roster will look next season around Joel Embiid and Tyrese Maxey.
Free agents who fit: LeBron James, Max Christie, KJ Martin, Jose Alvarado, Aaron Holiday,, Markelle Fultz, Saddiq Bey, Isaac Okoro, Caleb Martin, Simone Fontecchio, Naji Marshall, Haywood Highsmith, Kelly Oubre Jr., Cedi Osman, De'Anthony Melton, Gary Trent Jr., Bruce Brown Jr., Josh Richardson, Precious Achiuwa, Daniel Theis, Mason Plumlee, Goga Bitadze, James Wiseman, Micah Potter, Kevin Love, Jalen Smith
Who returns/joins: Anthony Davis, Rui Hachimura, Austin Reaves, Gabe Vincent, Jarred Vanderbilt, Jalen Hood-Schifino, Christian Wood, Jaxson Hayes, Cam Reddish, Max Christie (qualifying offer), Maxwell Lewis, Dalton Knecht
Key free agents: LeBron James (player option declined), Max Christie (restricted)
Who might be gone: Taurean Prince, Spencer Dinwiddie
New Orleans Pelicans
Below the tax: $4.7 million
Below the first apron: $10.5 million
Note: New Orleans is hard capped at the first apron.
Trade exceptions: $5.7 million
The Pelicans added a starting guard to pair with CJ McCollum when they acquired Dejounte Murray from Atlanta. The next step is addressing the center position and the future of Brandon Ingram. Jonas Valanciunas is a free agent and Ingram is entering the last year of his contract.
Free agents who fit: Naji Marshall, Jonas Valanciunas, Andre Drummond, Goga Bitadze, Vit Krejci, De'Anthony Melton, Gary Trent Jr., Haywood Highsmith, Saddiq Bey, Caleb Martin, Obi Toppin, Daniel Theis, Moses Brown, James Huff, Precious Achiuwa, Mason Plumlee, Oscar Tshiebwe, Luke Kornet, Yuta Watanabe, Chuma Okeke, Taurean Prince, Derrick Jones Jr., Braxton Key, Kyle Anderson
Who returns/joins: Zion Williamson, Brandon Ingram, CJ McCollum, Herbert Jones, Trey Murphy III, Jordan Hawkins, Matt Ryan (non-guaranteed), Jeremiah Robinson-Earl (team option exercised), Jose Alvarado (team option exercised), Yves Missi
Key free agents: Jonas Valanciunas, Naji Marshall
Who might be gone: Cody Zeller
New York Knicks
Below the tax: $4 million
Below the first apron: $9.3 million
Note: New York is hard capped at the first apron if they take back more money in the Mikal Bridges trade. The trade has not been completed.
The trade to acquire Bridges now hard caps New York at the $178.8 million first apron. The Knicks now have $43 million in flexibility to re-sign OG Anunoby and then fill out the rest of the roster. Barring another trade, free agent Isaiah Hartenstein could be a roster casualty.
Free agents who fit: Chuma Okeke, Cole Swider, Vlatko Cancar, Luke Kornet, Goga Bitadze, Moritz Wagner,Daniel Theis
Who returns/joins: Julius Randle, Jalen Brunson, Josh Hart, Mitchell Robinson, Donte DiVincenzo, Miles McBride, Mikal Bridges, Precious Achiuwa (qualifying offer), Jericho Sims (team option), Pacome Dadiet
Key free agents: Isaiah Hartenstein, Precious Achiuwa
Who might be gone: Alec Burks, Precious Achiuwa, Mamadi Diakite (waived), DaQuan Jeffries (team option declined), Shake Milton
Sacramento Kings
Below the tax: $7.4 million
Below the first apron: $12.3 million
Sacramento made a cap clearing trade when they sent Davion Mitchell and Sasha Vezenkov to Toronto. Now with the new Malik Monk contract, the Kings are $7.4 million below the luxury tax.
Free agents who fit: Cedi Osman, Lonnie Walker, Caleb Martin, Malik Beasley, Gary Trent Jr., Naji Marshall, Simone Fontecchio, Cam Reddish, James Wiseman, Luke Kornet, Drew Eubanks, Moses Brown, Oscar Tshiebwe, Moussa Diabate, Olivier Sarr, Jalen Smith, Josh Okogie, Gary Harris
Who returns/joins: Domantas Sabonis, De'Aaron Fox, Harrison Barnes, Kevin Huerter, Keegan Murray, Trey Lyles, Jalen McDaniels, Malik Monk, Chris Duarte, Colby Jones, Keon Ellis (non-guaranteed), Devin Carter
Who might be gone: Alex Len, JaVale McGee, Kessler Edwards
Tier 5: The first-apron teams
There is a little more leeway for teams above the first apron, which is at $178.6 million.
For example, the Miami Heat are allowed to aggregate contracts sent out in a trade if Caleb Martin declines his player option. They would also have access to the $5.1 million tax midlevel exception.
However, signing a player to the exception or combining salary sent out would now hard-cap the Heat at the $189.6 million second apron.
A team is not allowed to use these roster resources if salary exceeds the first apron:
Take back more money in a trade
Utilize a preexisting trade exception
Acquire a player in a sign-and-trade
The $4.0 million to $5.0 million midlevel free agents you should know: Monte Morris, Kyle Lowry, Kris Dunn, Talen Horton-Tucker, Alec Burks, Torrey Craig, KJ Martin, Dario Saric, Nicolas Batum, Jalen Smith (player), Mason Plumlee, Xavier Tillman, Dennis Smith, Aaron Holiday, Cameron Payne, Jordan McLaughlin, Kira Lewis Jr., Javonte Smart, Malachi Flynn, Evan Fournier (team), Josh Okogie , Furkan Korkmaz, Jordan Nwora, Oshae Brissett , Richaun Holmes (player), Daniel Theis, Jaxson Hayes (player)
Miami Heat
Above the tax: $1.2 million
Below the first apron: $3.7 million
Below the second apron: $14.5 million
Navigating the future of Jimmy Butler and avoiding the second apron are the two priorities in Miami this offseason. Butler has two years left on his contract and is eligible to extend for one more season.
The Heat are currently a second-apron team but gain flexibility if Caleb Martin declines his $7.1 million player option. However, by staying below the second apron, Miami would likely not only lose Martin but also free agent Haywood Highsmith.
Free agents who fit: Caleb Martin, Haywood Highsmith, Reggie Bullock, Cedi Osman, Lonnie Walker, Mason Plumlee, Aaron Holiday, Markelle Fultz, Jose Alvarado, Dalano Banton, Xavier Moon, Jordan Ford, Skylar Mays, Daniel Theis, Xavier Tillman Sr., Dario Saric, Jaxson Hayes, Trendon Watford, Oshae Brissett, Jae'Sean Tate, Kessler Edwards, Braxton Key, Joe Ingles, KJ Martin and Cam Reddish
Who returns/joins: Bam Adebayo, Jimmy Butler, Tyler Herro, Terry Rozier, Duncan Robinson, Jaime Jaquez Jr., Josh Richardson (player option exercised), Thomas Bryant (player option exercised), Nikola Jovic, Orlando Robinson (contract guaranteed), Kel'el Ware
Key free agents: Caleb Martin (player option declined), Haywood Highsmith, Kevin Love (player option declined)
Who might be gone: Delon Wright, Patty Mills
Tier 6: The second-apron teams
The second apron (set at $189.5 million) restricts teams in how they can add to their roster outside of re-signing their own free agents, using the veteran minimum exception and signing draft picks.
In layman terms, second-apron teams better like their own rosters.
A team is not allowed to use the below roster resources if salary exceed the second apron:
Sign a player to the $5.2 million tax midlevel exception
Take back more money in a trade (except for a player on a veteran minimum contract)
Sign-and-trade a free agent and exceed the second apron
Aggregate contracts sent out
Use a preexisting trade exception
Send cash in a trade
A second-apron team will have its 2032 first-round pick frozen if it finishes the regular season above $189.5 million in salary. Unlikely bonuses, even if not reached, during the season count toward the apron.
The minimum free agents you should know: Cory Joseph, Patrick Beverley, Delon Wright, Eric Gordon, Doug McDermott, Joe Ingles (team), Robert Covington, Marcus Morris, Kevin Love (player), Jae Crowder, Gordon Hayward, Killian Hayes, Joe Harris, Brandon Boston Jr., Kevin Porter Jr., Cam Reddish, Jordan Goodwin, Wesley Matthews, Svi Mykhailiuk, Lamar Stevens, Jordan Goodwin, Reggie Bullock, Thanasis Antetokounmpo, DaQuan Jeffries (team), Garrett Temple, Joe Harris, Danuel House, Luke Kornet, Markieff Morris, Chuma Okeke, Sandro Mamukelashvili (restricted), Thaddeus Young, Danilo Gallinari, Anthony Gill, Damian Jones, Tristan Thompson, Mike Muscala, Bismack Biyombo, Alex Len, Moses Brown, Drew Eubanks Mo Bamba, Cody Zeller, Robin Lopez, Thomas Bryant (player), Boban Marjanovic, DeAndre Jordan, Terry Taylor, RJ Hampton, Isaiah Livers, Ryan Arcidiacono, James Bouknight, Kevin Knox, Furkan Korkmaz, Juan Toscano-Anderson
Boston Celtics
Above the tax: $21.0 million
Above the first apron: $13.7 million
Above the second apron: $2.9 million
The Celtics are once again in the luxury tax and second apron. However, Boston returns the same starting five that reached the NBA Finals and bench depth that includes Al Horford, Payton Pritchard and Sam Hauser.
Free agents who fit: Luke Kornet, Robert Covington, Dario Saric, Garrison Mathews, Lester Quinones, Seth Lundy, Johnny Juzang, Matt Ryan, Cam Reddish, Joe Ingles, Cedi Osman, Braxton Key, Cole Swider, Vlatko Cancar, Sandro Mamukelashvili, Drew Eubanks, James Huff, Dalano Banton, Jamal Cain, Yuta Watanabe and Jacob Toppin
Who returns/joins: Jaylen Brown, Jayson Tatum, Jrue Holiday, Kristaps Porzingis, Derrick White, Al Horford, Payton Pritchard, Jaden Springer, Jordan Walsh, Neemias Queta (non-guaranteed), Sam Hauser (team option exercised), Baylor Scheierman
Who might be gone: Svi Mykhailiuk, Xavier Tillman, Oshae Brissett (player option), Luke Kornet
Milwaukee Bucks
Above the tax: $14.5 million
Above the first apron: $9.5 million
Below the second apron: $1.4 million
The Bucks once again will rely on the draft and the minimum market to add perimeter defenders and bolster their depth. Milwaukee is right at the second apron and will exceed the threshold once their roster is filled out.
Free agents who fit: KJ Martin, Jordan Nwora, Kessler Edwards, Damian Jones
Who returns/joins: Giannis Antetokounmpo, Damian Lillard, Khris Middleton, Brook Lopez, Bobby Portis, Pat Connaughton, Chris Livingston, AJ Green (non-guaranteed), Andre Jackson Jr. (partial guarantee), A.J. Johnson
Who might be gone: Malik Beasley, Patrick Beverley, Jae Crowder, Danilo Gallinari, Thanasis Antetokounmpo
Minnesota Timberwolves
Above the tax: $28.2 million
Above the first apron: $21.2 million
Above the second apron: $10.5 million
Extensions for Anthony Edwards, Jaden McDaniels, Mike Conley and Karl-Anthony Towns has Minnesota over the second apron. The Timberwolves can re-sign free agents Kyle Anderson and Monte Morris but would pay a significant luxury tax penalty.
Free agents who fit: Monte Morris, Kyle Anderson, Delon Wright, Alec Burks, Evan Fournier, Justin Holiday
Who returns/joins: Karl-Anthony Towns, Rudy Gobert, Anthony Edwards, Jaden McDaniels, Mike Conley, Naz Reid, Nickeil Alexander-Walker, Wendell Moore Jr., Leonard Miller, Josh Minott (non-guaranteed), Rob Dillingham
Key free agent: Kyle Anderson
Who might be gone: Monte Morris, Jordan McLaughlin and TJ Warren
Phoenix Suns
Above the tax: 35 million
Above the first apron: $27.7 million
Above the second apron: $16.9 million
The second apron will challenge Phoenix in how it can acquire a facilitator. Besides their first-round pick, the Suns are left with the veteran minimum exception. They could also explore trades by using the Jusuf Nurkic or Nassir Little contracts but can't combine both salaries or take back more money.
Free agents who fit: Chris Paul (if waived), Kris Dunn, Aaron Holiday, Monte Morris, Talen Horton-Tucker, Jordan McLaughlin, Robert Covington, Goga Bitadze
Who returns/joins: Kevin Durant, Devin Booker, Bol Bol, Bradley Beal, Grayson Allen, Jusuf Nurkic, Royce O'Neale, Nassir Little, David Roddy, Ryan Dunn
Who might be gone: Thaddeus Young, Isaiah Thomas