While the NFL and NHL are considered to be a hard cap leagues, the NBA is considered to be a soft cap league. However, there are instances when teams in the NBA could be locked for a year as being a "hard-capped" team. What this means for those teams is that they can only spendup to the luxury tax "apron": Luxury Tax plus $4 million. For the 2013-2014 season the luxury tax threshold is $71,748,000; therefore, the "apron" is set at $75,748,000.

Instances when NBA teams are designated to be "hard-capped" are as follows:

  1. If a team is the receiver of a sign-and-trade (new with the 2011 CBA, takes effect 2013-2014 season)
  2. Once a team uses its Non-Taxpayer Mid-Level exception, it takes cap hit above the luxury tax threhold or if it exceeds the Taxpayer Mid-Level exception ($3.183 million), for the current season
  3. Once a team uses its Bi-Annual exception for the current season

Below is a list of the teams that are currently hard-capped for the 2013-2014 season along with the player/first reason for the team becoming hard-capped. In addition, we've identified how much non-guaranteed salary each team holds and how much space each team has under the "apron."

*Values do not include qualifying offers not signed

Sign-and-Trade Teams
Team/Player Players Signed 2013 Non-Guaranteed Salary Current Team Salary Space Below Apron

Keith Bogans

Small Forward
3 yr/$15,629,874
16 $1,597,122 (2 players) $73,629,000 $2,119,000

Randy Foye

Point Guard
3 yr/$9,135,000
15 $788,872 (1 player) $64,940,401 $10,807,599

Andre Iguodala

Shooting Guard
4 yr/$48,000,000
16 $3,473,558 (3 players) $69,448,812 $6,299,188

J.J. Redick

Shooting Guard
4 yr/$27,755,000
14 $3,562,852 (4 players) $72,881,240 $2,866,760

Kevin Martin

Shooting Guard
4 yr/$27,805,000
13 $5,916,099 (2 players) $55,112,083 $20,635,917

Tyreke Evans

Point Guard
4 yr/$44,000,004
13 $1,577,744 (2 players) $71,933,333 $3,814,667

Quentin Richardson

Power Forward
3 yr/$4,347,184
12 $0 $66,326,266 $9,421,734
Mid-Level Exception Teams
Team/Player Players Signed 2013 Non-Guaranteed Cap Current Team Cap Current Cap Space

C.J. Watson

Point Guard
2 yr/$4,093,000
14 $1,814,293 (2 players) $69,075,000 $6,673,000

Marco Belinelli

Shooting Guard
2 yr/$5,623,750

Jeff Pendergraph

Power Forward
2 yr/$3,578,750
14 $0 $63,663,028 $12,084,972
Bi-Annual Exception Teams
Team/Player Players Signed 2013 Non-Guaranteed Cap Current Team Cap Current Cap Space

Eric Maynor

Point Guard
2 yr/$4,122,720
14 $0 $69,883,990 $5,864,010

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