Over the Apron

How does NBA salary matching work?

In a trade, each over-the-cap team's incoming salary is capped by a formula on its outgoing salary — expanded bands (200% + $250k on small salaries, outgoing + ~$9.1M in the middle, 125% + $250k on big ones) for teams below the first apron, and a strict 100% for teams above it. The middle figure is the CBA's "$7.5M" grown with the cap since 2023-24. Each team in a trade is judged under its own band.

2023 CBA · Art. VII §6(j)(1)(iv)

The 2026-27 matching bands

Small salaries (expanded)200% of outgoing + $250,000
Mid salaries (expanded)Outgoing + $9,095,709
Large salaries (expanded)125% of outgoing + $250,000
First-apron teams100% of outgoing — dollar-for-dollar
Second-apron teams100% of outgoing (no aggregation, no cash)

Why $9,095,709?

The CBA wrote the middle band as outgoing + $7.5M in 2023 dollars, escalating with cap growth (Art. VII §6(j)). With the 2026-27 cap at $164,961,000, that comes to $9,095,709.

Common questions

Does using expanded matching have a cost?

Yes — taking back more salary than you send by using the expanded trade-matching rules hard-caps the team at the first apron for the rest of the season.

What is aggregation?

Combining multiple outgoing contracts into one matching calculation. Second-apron teams can't do it at all, and recently acquired players sometimes can't be aggregated for two months.

See it enforced, not just explained.

Build a trade or signing and the sim rules on it, with the relevant citation when one applies.

Related terms