Houston Rockets Multi-Year Salary Cap Table

A summary of financial breakdowns for the Houston Rockets, including multi-year cap totals, player cap hits & free agents.

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Active Roster

Non-Guaranteed
Player Option
Club Option
Pct of League Cap
Player (11) 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32
Durant Kevin Durant
(SF, 38)
43902439
$43,902,439
26.6%
 		46097561
$46,097,561
26.6%
 		4
UFA / $69.1M
38.0%
 -10 -10 -10
Sengun Alperen Sengun
(C, 24)
35642202
$35,642,202
21.5%
 		37339450
Ext. Elig.
$37,339,450
21.4%
 		39036697
$39,036,697
21.5%
 		39036697
$39,036,697
20.3%
 		4
UFA / $58.6M
29.0%
 -10
VanVleet Fred VanVleet
(PG, 32)
25000000
$25,000,000
15.2%
 		4
UFA / $37.5M
21.6%
 -10 -10 -10 -10
Smith Jr. Jabari Smith Jr.
(PF, 23)
23643411
$23,643,411
14.3%
 		21751940
$21,751,940
12.6%
 		23643411
Ext. Elig.
$23,643,411
13.0%
 		25534883
$25,534,883
13.4%
 		27426355
$27,426,355
13.7%
 		4
UFA / $41.1M
19.5%
Finney-Smith Dorian Finney-Smith
(PF, 33)
13335000
$13,335,000
8.0%
 		13335000
Ext. Elig.
$13,335,000
7.7%
 		13335000
$13,335,000
7.3%
 		4
UFA / $20.0M
10.4%
 -10 -10
Adams Steven Adams
(C, 33)
13000000
$13,000,000
7.9%
 		11869565
Ext. Elig.
$11,869,565
6.9%
 		4
UFA / $22.6M
12.4%
 -10 -10 -10
Thompson Amen Thompson
(PG, 24)
12258609
Ext. Elig.
$12,258,609
7.4%
 		4
RFA / $36.8M
21.2%
 -10 -10 -10 -10
Sheppard Reed Sheppard
(SG, 22)
11108880
$11,108,880
6.7%
 		14041625
Ext. Elig.
$14,041,625
8.1%
 		4
RFA / $35.1M
19.3%
 -10 -10 -10
Capela Clint Capela
(C, 32)
7035000
$7,035,000
4.3%
 		7370000
Ext. Elig.
$7,370,000
4.3%
 		4
UFA / $14.0M
7.7%
 -10 -10 -10
Davison J.D. Davison
(PG, 24)
2584539
$2,584,539
1.6%
 		4
UFA / $2.6M
1.5%
 -10 -10 -10 -10
Newton Tristen Newton
(PG, 25)
0
Two-Way
 
 		4
RFA / $2.3M
1.3%
 -10 -10 -10 -10

Cap Hold

Player (9) 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32
Eason Tari Eason
(PF, 25)
4
RFA / $17.0M
10.3%
 -10 -10 -10 -10 -10
Bullock Reggie Bullock
(SF, 35)
4
UFA / $2.5M
1.5%
 4
UFA / $2.6M
1.5%
 4
UFA / $2.7M
1.5%
 4
UFA / $2.8M
1.5%
 -10 -10
Green Jeff Green
(PF, 40)
4
UFA / $2.5M
1.5%
 -10 -10 -10 -10 -10
Holiday Aaron Holiday
(PG, 30)
4
UFA / $2.5M
1.5%
 -10 -10 -10 -10 -10
Marjanovic Boban Marjanovic
(C, 38)
4
UFA / $2.5M
1.5%
 4
UFA / $2.6M
1.5%
 4
UFA / $2.7M
1.5%
 4
UFA / $2.8M
1.5%
 -10 -10
Okogie Josh Okogie
(SG, 28)
4
UFA / $2.5M
1.5%
 -10 -10 -10 -10 -10
Tate Jae’Sean Tate
(SF, 31)
4
UFA / $2.5M
1.5%
 -10 -10 -10 -10 -10
Crawford Isaiah Crawford
(G, 25)
4
RFA / $2.2M
1.3%
 -10 -10 -10 -10 -10
McVeigh Jack McVeigh
(F, 30)
4
UFA / $2.2M
1.3%
 4
UFA / $2.3M
1.3%
 4
UFA / $2.4M
1.3%
 4
UFA / $2.5M
1.3%
 -10 -10

Summary

  CAP 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32
Cap Maximum
$165,000,000
$173,250,000
$181,913,000
$191,009,000
$200,559,000
$210,587,000
Active Cap $187,510,080 $151,805,141 $76,015,108 $64,571,580 $27,426,355  
Dead Cap            
Cap Holds $38,814,732 $93,713,097 $162,093,138 $43,926,659 $58,555,046 $41,139,533
Total Cap Allocations $226,324,812 $245,518,238 $238,108,246 $108,498,239 $85,981,401 $41,139,533
Cap Space $-61,324,812 $-72,268,238 $-56,195,246 $82,510,761 $114,577,599 $169,447,467
  1st Apron            
Threshold $209,000,000 $219,450,000 $230,423,000 $241,945,000 $254,043,000 $266,746,000
Allocations $187,510,080 $151,805,141 $76,015,108 $64,571,580 $27,426,355 $0
1st Apron Space $21,489,920 $67,644,859 $154,407,892 $177,373,420 $226,616,645 $266,746,000
  2nd Apron            
Threshold $222,000,000 $233,100,000 $244,755,000 $256,993,000 $269,843,000 $283,336,000
Allocations $187,510,080 $151,805,141 $76,015,108 $64,571,580 $27,426,355 $0
2nd Apron Space $34,489,920 $81,294,859 $168,739,892 $192,421,420 $242,416,645 $283,336,000
  TAX 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32
Tax Threshold
Active Tax $187,510,080 $151,805,141 $76,015,108 $64,571,580 $27,426,355  
Dead Tax            
Total Tax $187,510,080 $151,805,141 $76,015,108 $64,571,580 $27,426,355  
Tax Space $13,489,920 $58,693,859 $145,009,892 $167,504,420 $216,253,645 $255,864,000
Est. Tax Bill
  CASH 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32
Total Cash $187,510,080 $151,805,141 $76,015,108 $64,571,580 $27,426,355  

Upcoming Deadlines

Deadline Date Player Type Value
6/29/2026 Jabari Smith Jr.
RFA / QO
2026-27 Qualifying Offer — n/a - extension 		$16,203,714
6/29/2026 Tari Eason
RFA / QO
2026-27 Qualifying Offer 		$8,014,182
6/29/2026 J.D. Davison
CLUB
2026-27 Club Option — non-guaranteed
6/29/2026 Isaiah Crawford
RFA / QO
2026-27 Qualifying Offer — Two-Way
6/29/2026 Fred VanVleet
PLAYER
2026-27 Player Option 		$25,000,000
10/31/2026 Reed Sheppard
CLUB
2027-28 Club Option 		$14,041,625
1/10/2027 J.D. Davison
GUARANTEED
2026-27 Guaranteed 		$2,584,539
6/14/2027 Steven Adams
EXTENSION ELIGIBLE
2027-28 Extension Eligible
6/29/2027 Amen Thompson
RFA / QO
2027-28 Qualifying Offer 		$17,394,967
6/29/2027 Tristen Newton
RFA / QO
2027-28 Qualifying Offer — Two-Way
6/29/2027 Dorian Finney-Smith
GUARANTEED
2027-28 Guaranteed 		$13,335,000
7/1/2027 Reed Sheppard
EXTENSION ELIGIBLE
2027-28 Extension Eligible
7/6/2027 Dorian Finney-Smith
EXTENSION ELIGIBLE
2027-28 Extension Eligible
7/6/2027 Clint Capela
EXTENSION ELIGIBLE
2027-28 Extension Eligible
10/1/2027 Alperen Sengun
EXTENSION ELIGIBLE
2027-28 Extension Eligible
6/29/2028 Dorian Finney-Smith
GUARANTEED
2028-29 Guaranteed 		$13,335,000
6/29/2028 Reed Sheppard
RFA / QO
2028-29 Qualifying Offer 		$19,826,774
6/29/2028 Dorian Finney-Smith
PLAYER
2028-29 Player Option
7/6/2028 Jabari Smith Jr.
EXTENSION ELIGIBLE
2028-29 Extension Eligible
6/29/2029 Alperen Sengun
PLAYER
2029-30 Player Option 		$39,036,697
6/29/2207 Kevin Durant
PLAYER
2027-28 Player Option 		$46,097,561

Unsigned Draft Picks

Draft Year Player Pos Age Country College
2023 Mojave King SG 23 New Zealand
2018 Issuf Sanon PG 26 Ukraine
2004 Sergei Lishouk F 44 Ukraine
1999 Venson Hamilton F 48 United States Nebraska

Future Draft Picks

2027
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
BKN    HOU
Or swap with HOU (via HOU swap for BKN)
HOU    BKN
Or swap with BKN (via HOU swap for BKN)
HOU
(via BKN)

2028
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
HOU

2029
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
HOU
Two most favorable of BKN, DAL and PHX to HOU then other to BKN
BKN
Least favorable of DAL HOU and PHX then others to HOU
HOU
Two most favorable of BKN, DAL and PHX to HOU then other to BKN

2030
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
HOU

2031
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
HOU

2032
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
HOU

2033
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
HOU

2027
31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60
NOP
Second most favorable of HOU, IND, MIA and OKC to NYK; then others to PHI and SAS (via HOU to DET to UTA to OKC)
HOU
(via LAC)
HOU
If POR 56-60 then less favorable of NOP and POR 56-60 (via POR to BOS)

2028
31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60
HOU
(via ATL)

2029
31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60
DAL
(via OKC to WAS)
HOU
(via WAS)

2030
31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60
OKC

2031
31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60
HOU
If 31-55 or swap with ATL (via ATL swap for HOU)
BOS
If 56-60

2032
31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60
CHI
More favorable of HOU and PHX then other to PHX (via PHX to MIN)

2033
31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60
HOU
>>>>>>>
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