In addition to receiving more than $154MM in cap room and being allowed to surpass that threshold in order to sign players using Bird Rights or the minimum salary exception, each NBA team also receives a mid-level exception. The value of this exception varies depending on a club’s total team salary.
A team that goes under the cap to use its available cap room, for instance, receives a form of the MLE known as the room exception. An over-the-cap team receives the full mid-level exception, unless that team is also over the first tax apron ($195,945,000), in which case it gets a modest “taxpayer” version of the MLE. A team whose salary is over the second tax apron ($207,824,000) isn’t permitted to use its mid-level at all.
We detailed the exact values of each form of mid-level exception earlier this offseason, but here’s a quick breakdown:
- Room exception: Can be used for contracts up to three years, with a starting salary worth up to $8,781,000.
- Full/non-taxpayer mid-level exception: Can be used for contracts up to four years, with a starting salary worth up to $14,104,000.
- Note: Though its name suggests otherwise, using the non-taxpayer mid-level exception doesn’t mean a team can’t or won’t be above the luxury tax line ($187,895,000) at season’s end; it simply means the team’s total salary can’t surpass the first tax apron ($195,945,000).
- Taxpayer mid-level exception: Can be used for contracts up to two years, with a starting salary worth up to $5,685,000.
Now that most of the NBA’s teams have used up their cap space, it’s worth keeping an eye on which clubs still have part or all of their mid-level exceptions available, which we’ll do in the space below.
This list will be kept up to date throughout the 2025/26 league year, with new MLE deals added once those signings (or trades) are officially completed and we confirm the contract details.
Note: After the 2026 trade deadline, the value of the exceptions below will begin to prorate downward.
Here’s where things currently stand:
Mid-Level Exception:
Non-taxpayer: $14,104,000
Taxpayer: $5,685,000
Teams marked with an asterisk (*) technically have access to the full non-taxpayer mid-level exception but aren’t currently in position to use the entire thing without surpassing the first tax apron.
Atlanta Hawks
- Used: $11,000,000 (Luke Kennard)
Boston Celtics
- Used: $0
- The Celtics aren’t currently in position to use any portion of the MLE due to their proximity to the second apron.
Charlotte Hornets
- Used: $0 *
Chicago Bulls
- Used: $0
Cleveland Cavaliers
- Used: $0
- The Cavaliers are operating above the second apron and don’t currently have access to a mid-level exception.
Dallas Mavericks
- Used: $5,685,000 (D’Angelo Russell)
- The Mavericks are operating above the first apron and can’t currently use more than the taxpayer portion of the MLE.
Denver Nuggets
- Used: $0 *
Detroit Pistons
- Used: $14,104,000 (Caris LeVert)
Golden State Warriors
- Used: $0
Houston Rockets
- Used: $12,700,000 (Dorian Finney-Smith)
Indiana Pacers
- Used: $0
Los Angeles Clippers
- Used: $8,750,000 (Brook Lopez)
Los Angeles Lakers
- Used: $8,104,000 (Deandre Ayton); $6,000,000 (Jake LaRavia)
Miami Heat
- Used: $0 *
Minnesota Timberwolves
- Used: $0
- The Timberwolves are operating above the first apron and can’t currently use more than the taxpayer portion of the MLE.
New Orleans Pelicans
- Used: $8,000,000 (Kevon Looney)
New York Knicks
- Used: $5,500,000 (Guerschon Yabusele)
- The Knicks are operating above the first apron and can’t currently use more than the taxpayer portion of the MLE.
Oklahoma City Thunder
- Used: $0 *
Orlando Magic
- Used: $7,000,000 (Tyus Jones)
Philadelphia 76ers
- Used: $0 *
Phoenix Suns
- Used: $0
- The Suns are operating above the second apron and don’t currently have access to a mid-level exception.
Portland Trail Blazers
- Used: $0
Sacramento Kings
- Used: $0 *
San Antonio Spurs
- Used: $11,000,000 (Luke Kornet)
Toronto Raptors
- Used: $0
- The Raptors are operating above the first apron and can’t currently use more than the taxpayer portion of the MLE.
Utah Jazz
- Used: $9,219,512 (Kyle Anderson)
Note: Anderson was acquired via trade.
Washington Wizards
- Used: $0
Room Exception:
Available: $8,781,000
Brooklyn Nets
- Used: $0
Memphis Grizzlies
- Used: $0
Note: The Grizzlies will reportedly be using their room exception to sign Ty Jerome, but the deal is not yet official.
Milwaukee Bucks
- Used: $5,134,000 (Kevin Porter Jr.)
The Minnesota Timberwolves are $7.7 Million below the 2nd luxury tax apron. They could in theory use all or a portion of the Tax-Payer Mid-Level.. If they used it all on one player they might not have room to fill the 15th roster spot even with a vet min. But they can in theory use all or part of the TaxPayer Mid-Level. Is that not correct? What am I missing?
They don’t have quite that much flexibility, but you’re right — I had the math slightly off for Randle’s first-year salary. If the reported terms for the Randle and Reid deals are exact, they could leave themselves about $5.86MM below the second apron for 13 players, which would technically be enough to use the full taxpayer MLE on the 14th spot.