Phoenix Suns
Tax and apron rules
2026-27.
$165.0MSalary cap
$200.4MTax line
$209.0MFirst apron
$221.7MSecond apron
This year
| Line | Amount |
|---|
| Salary cap | $164,961,000 |
| Luxury tax | $200,428,000 |
| Minimum team salary | $148,465,000 |
| First apron | $209,015,000 |
| Second apron | $221,686,000 |
| Non-taxpayer mid-level | $15,044,000 |
| Taxpayer mid-level | $6,064,000 |
| Room mid-level | $9,366,000 |
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