Houston Rockets 2026-27 Salary Cap Sheet

Updated · 2026–27 season

Houston Rockets
2026–27 Salary Cap Sheet
Payroll
$200.4M
Cap Space
-$35.5M
Tax Room
+$0.0M
1st Apron Room
+$8.6M
2nd Apron Room
+$21.3M
Hard Cap
2nd Apron
Over Cap

Cap Position

Payroll$200.4M
Salary Cap$165.0M
Luxury Tax$200.4M
1st Apron$209.0M
2nd Apron$221.7M
KEYTeam OptionPlayer OptionMutual OptionEstimated SalaryNon-Guaranteed
Active Roster14/15 + 3/3
PosPlayerAge2026-272027-282028-292029-302030-31Notes
SFKevin Durant37$43.90M$46.10MUFA / $69.1M
CAlperen Şengün24$35.64M$37.34M$39.04M$39.04MUFA / $58.6M
PGFred VanVleet32$25.00MUFA / $37.5M
PFJabari Smith Jr.23$23.64M$21.75M$23.64M$25.53M$27.43MUFA / $41.1M
PFTari Eason25$14.05M$15.12M$16.30M$17.43M$18.55MTrade Kicker: 10%
CSteven Adams33$13.00M$11.87MUFA / $22.6M
PGAmen Thompson23$12.26M$35.86M$38.73M$41.60M$44.47MTrade Kicker: 10%
SGReed Sheppard22$11.11M$14.04MRFA / $35.1M
CClint Capela32$7.04M$7.37MTrade Kicker: 5%
PGMarcus Smart32$6.06M$6.37MUFA / $8.3M
SFJae’Sean Tate30$2.45MUFA / $2.6M
SGBogdan Bogdanovic34$2.45MUFA / $2.6M
GIsaiah Crawford24$2.45M$2.66MUFA / $2.7M
PGBruce Thornton23$1.36M$2.29M$2.69M$2.92MUFA / $2.9M
PFRafael Castro23Two-WayYear 1
PGQuadir Copeland22Two-WayYear 1
PGSean Pedulla23Two-WayYear 1
Total$200.41M
Cap Holds
PosPlayerAge2026-272027-282028-292029-302030-31Notes
PGAaron Holiday29$2.45M
PFJeff Green40$2.45M
CBoban Marjanovic38$2.45M$2.61M$2.79M$2.97M$3.17M
SFReggie Bullock35$2.45M$2.61M$2.79M$2.97M$3.17M
FJack McVeigh30$2.19M$2.33M$2.49M$2.65M$2.83M
Total$11.98M
Summary
CAP2026-272027-282028-292029-302030-31
Salary Cap$164,961,000$176,000,000$187,778,000$200,344,000$213,751,000
Active Salary$200,413,923$200,775,805$120,407,397$126,515,892$90,445,749
Dead Money
Luxury Tax Total$200,413,923$200,775,805$120,407,397$126,515,892$90,445,749
Luxury Tax Room$14,077$13,064,195$107,742,603$116,902,108$169,261,251
Apron Total$200,413,923$200,775,805$120,407,397$126,515,892$90,445,749
1st Apron Space$8,601,077$22,226,195$117,517,603$127,331,108$180,388,251
2nd Apron Space$21,272,077$35,745,195$131,941,603$142,720,108$196,807,251
Cap Holds$11,982,800$7,558,007$8,063,782$8,603,401$9,179,130
Total Cap Allocations$212,396,723$208,333,812$128,471,179$135,119,293$99,624,879
Cap Space (after holds)-$47,435,723-$32,333,812$59,306,821$65,224,707$114,126,121

The Houston Rockets carry $200,413,923 in salary for 2026–27, the 12th largest payroll in the league.

That is $35.5M over the $165.0M salary cap, so the roster gets built through exceptions, re-signings and trades rather than cap space.

They sit +$0.0M below the $200.4M luxury-tax line and are not projected to pay tax this season.

With +$8.6M of room below the first apron and +$21.3M below the second, they keep the full set of exceptions and the ordinary salary-matching rules in a trade.

They are hard-capped at the 2nd Apron ($221.7M), a ceiling the payroll cannot cross for the rest of the season by any means.

This team has 14 players on standard contracts and 3 two-way deals.

Kevin Durant is the largest cap hit on the roster at $43,902,439, 21.9% of team payroll, ahead of Alperen Şengün ($35.6M) and Fred VanVleet ($25.0M).

They have $27,792,000 of spending power available across 3 exceptions, the largest a $13.3M TPE (Dorian Finney-Smith).

Committed salary rises to $200,775,805 for 2027-28, held by 11 players still under contract, against a projected $176,000,000 cap.