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:
- If a team is the receiver of a sign-and-trade (new with the 2011 CBA, takes effect 2013-2014 season)
- 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
- 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
|Team/Player||Players Signed||2013 Non-Guaranteed Cap||Current Team Cap||Current Cap Space|