Philadelphia 76ers 2026-27 Salary Cap Sheet

Updated · 2026–27 season

Philadelphia 76ers
2026–27 Salary Cap Sheet
Payroll
$207.2M
Cap Space
-$42.2M
Tax Room
-$6.8M
1st Apron Room
+$1.8M
2nd Apron Room
+$14.5M
Est. Tax Bill
$6.9M
Hard Cap
1st Apron
Tax Payer

Cap Position

Payroll$207.2M
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 + 2/3
PosPlayerAge2026-272027-282028-292029-302030-31Notes
CJoel Embiid32$57.99M$62.62M$67.26MUFA / $70.8M
SFJaylen Brown29$57.74M$61.67M$65.61MUFA / $79.2M
PGTyrese Maxey25$40.77M$43.58M$46.39MUFA / $67.9M
SGVJ Edgecombe21$11.66M$12.22M$15.45MRFA / $46.3M
PFDean Wade29$9.00M$9.45M$9.90M$10.35MUFA / $19.7M
SGAnfernee Simons27$6.00M$6.30MUFA / $8.2M
FLeBron James41$3.88M$4.07MTrade Kicker: 15%
GLabaron Philon20$3.60M$3.78M$3.96M$6.51MRFA / $16.3M
PFDominick Barlow23$3.42MUFA / $4.4M
CAriel Hukporti24$3.40MUFA / $4.1M
SFJabari Walker24$2.58MUFA / $2.6M
SGKentavious Caldwell-Pope33$2.45MUFA / $2.6M
SGJustin Edwards22$2.41M$2.62MUFA / $2.8M
CAdem Bona23$2.30M$2.49MUFA / $3.1M
SGRayan Rupert22Two-WayYear 1
GCaleb Love24Two-WayYear 1
Total$207.19M
Cap Holds
PosPlayerAge2026-272027-282028-292029-302030-31Notes
PFTrendon Watford25$2.45M
PGKyle Lowry40$2.45M
SGJalen Hood-Schifino23$2.19M$2.33M$2.49M$2.65M$2.83M
SFTyrese Martin27$2.19M
SGMarJon Beauchamp25$2.19M
PGJeff Dowtin29$2.19M$2.33M$2.49M$2.65M$2.83M
Total$13.64M
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$207,186,472$208,800,410$208,569,428$16,858,920
Dead Money
Luxury Tax Total$207,186,472$208,800,410$208,569,428$16,858,920
Luxury Tax Room-$6,758,472$5,039,590$19,580,572$226,559,080$259,707,000
Apron Total$207,186,472$208,800,410$208,569,428$16,858,920
1st Apron Space$1,828,528$14,201,590$29,355,572$236,988,080$270,834,000
2nd Apron Space$14,499,528$27,720,590$43,779,572$252,377,080$287,253,000
Cap Holds$13,639,306$4,662,682$4,974,704$5,307,606$5,662,784
Total Cap Allocations$220,825,778$213,463,092$213,544,132$22,166,526$5,662,784
Cap Space (after holds)-$55,864,778-$37,463,092-$25,766,132$178,177,474$208,088,216

The Philadelphia 76ers carry $207,186,472 in salary for 2026–27, the 7th largest payroll in the league.

That is $42.2M over the $165.0M salary cap, so the roster gets built through exceptions, re-signings and trades rather than cap space.

They are $6.8M over the $200.4M luxury-tax line, and at that payroll the tax bill projects to $6,932,090 — a combined cost of $214,118,562.

With +$1.8M of room below the first apron and +$14.5M 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 1st Apron ($209.0M), a ceiling the payroll cannot cross for the rest of the season by any means.

This team has 14 players on standard contracts and 2 two-way deals.

Joel Embiid is the largest cap hit on the roster at $57,985,752, 28.0% of team payroll, ahead of Jaylen Brown ($57.7M) and Tyrese Maxey ($40.8M).

They have $10,789,551 of spending power available across 5 exceptions, the largest a $4.2M TPE (Jared McCain).

Committed salary rises to $208,800,410 for 2027-28, held by 10 players still under contract, against a projected $176,000,000 cap.