Updated Cap Situation (July 2025)

[Indeed]

There is zero chance they are over the tax by end of year.

At what cost is the big question.
I assume it will either impact our future, or impact our record

[navyblue]

There is zero chance they are over the tax by end of year.

At what cost is the big question.
I assume it will either impact our future, or impact our record

At the cost of $1.5 mil.

[dhackett1565]

Interesting. I've not seen that anywhere and I've looked at multiple sources.

D-Hack knows what he's talking about, so you can take it to the bank. It's basically like hearing it from Blake himself.

in this case bluerap23 has the right number, its a 5% raise on the 1 yr minimum salary of last year.

Uh, no. First off, minimum contracts don't follow 5% or 8% raise structures. His salary was 1M last season (signing in February it was pro-rated as much higher than the minimum salary - 2.7M per year, but was technically in total below the full year minimum salary - they used the MLE to sign him). Second, last year Battle would have been signing a rookie minimum salary if he signed for the minimum, as he was a rookie, not a 1-year veteran.

His salary is indeed what the 1.96M that is shown in the OP. But for tax calculation purposes, any salary below the 2-year veteran minimum salary is counted as the 2-year veteran minimum, unless that salary is a minimum contract signed by a draftee. Since we didn't draft Battle, he's just a free agent we signed, and his salary counts for more under the tax and aprons than Mogbo and Shead, who are draftees and count only for their actual salary. Battle counts as ~2.3M.

[OakleyDokely]

There is zero chance they are over the tax by end of year.

At what cost is the big question.
I assume it will either impact our future, or impact our record

They are so little over that it will likely cost them cash, or at most a future 2nd.

[dhackett1565]

D-Hack knows what he's talking about, so you can take it to the bank. It's basically like hearing it from Blake himself.

in this case bluerap23 has the right number, its a 5% raise on the 1 yr minimum salary of last year.

Uh, no. First off, minimum contracts don't follow 5% or 8% raise structures. His salary was 1M last season (signing in February it was pro-rated as much higher than the minimum salary - 2.7M per year, but was technically in total below the full year minimum salary - they used the MLE to sign him). Second, last year Battle would have been signing a rookie minimum salary if he signed for the minimum, as he was a rookie, not a 1-year veteran.

His salary is indeed what the 1.96M that is shown in the OP. But for tax calculation purposes, any salary below the 2-year veteran minimum salary is counted as the 2-year veteran minimum, unless that salary is a minimum contract signed by a draftee. Since we didn't draft Battle, he's just a free agent we signed, and his salary counts for more under the tax and aprons than Mogbo and Shead, who are draftees and count only for their actual salary. Battle counts as ~2.3M.

The relevant passage:

"plus, with respect to a Standard NBA Contract between a Team and a Free Agent with zero (0) Years of Service or one (1) Year of Service, the amount (if any) by which (x) the Minimum Player Salary that would be applicable to a player with two (2) Years of Service as set forth in the Minimum Annual Salary Scale for the Salary Cap Year in which such Free Agent was signed"

Article VII, Section 2(d)(F). Page 180 of the CBA. Page 204 of the PDF version.

[douggood]

in this case bluerap23 has the right number, its a 5% raise on the 1 yr minimum salary of last year.

Uh, no. First off, minimum contracts don't follow 5% or 8% raise structures. His salary was 1M last season (signing in February it was pro-rated as much higher than the minimum salary - 2.7M per year, but was technically in total below the full year minimum salary - they used the MLE to sign him). Second, last year Battle would have been signing a rookie minimum salary if he signed for the minimum, as he was a rookie, not a 1-year veteran.

His salary is indeed what the 1.96M that is shown in the OP. But for tax calculation purposes, any salary below the 2-year veteran minimum salary is counted as the 2-year veteran minimum, unless that salary is a minimum contract signed by a draftee. Since we didn't draft Battle, he's just a free agent we signed, and his salary counts for more under the tax and aprons than Mogbo and Shead, who are draftees and count only for their actual salary. Battle counts as ~2.3M.

The relevant passage:

"plus, with respect to a Standard NBA Contract between a Team and a Free Agent with zero (0) Years of Service or one (1) Year of Service, the amount (if any) by which (x) the Minimum Player Salary that would be applicable to a player with two (2) Years of Service as set forth in the Minimum Annual Salary Scale for the Salary Cap Year in which such Free Agent was signed"

Article VII, Section 2(d)(F). Page 180 of the CBA. Page 204 of the PDF version.

i think that is only relevant to teams that are signing players when they are already into the tax, i guess it also applies to teams that go into tax with such player

so in battles case, he counts 1.955 but if you go into tax with other moves then he still counts 1.955( but for tax payments caluclations he counts 2.3, also he doesnt get a pay bump)
but the point being to the cap calculations he only counts 1.955
also only counts towards the apron 1.955

tldr the rule you state only effects the tax payments at end of season, doesn't affect any cap calculations for teams. counts 1.955 for all aspects in terms of team building.
see keyshawd johnson, nighel hayes davis contracts.

[dhackett1565]

Uh, no. First off, minimum contracts don't follow 5% or 8% raise structures. His salary was 1M last season (signing in February it was pro-rated as much higher than the minimum salary - 2.7M per year, but was technically in total below the full year minimum salary - they used the MLE to sign him). Second, last year Battle would have been signing a rookie minimum salary if he signed for the minimum, as he was a rookie, not a 1-year veteran.

His salary is indeed what the 1.96M that is shown in the OP. But for tax calculation purposes, any salary below the 2-year veteran minimum salary is counted as the 2-year veteran minimum, unless that salary is a minimum contract signed by a draftee. Since we didn't draft Battle, he's just a free agent we signed, and his salary counts for more under the tax and aprons than Mogbo and Shead, who are draftees and count only for their actual salary. Battle counts as ~2.3M.

The relevant passage:

"plus, with respect to a Standard NBA Contract between a Team and a Free Agent with zero (0) Years of Service or one (1) Year of Service, the amount (if any) by which (x) the Minimum Player Salary that would be applicable to a player with two (2) Years of Service as set forth in the Minimum Annual Salary Scale for the Salary Cap Year in which such Free Agent was signed"

Article VII, Section 2(d)(F). Page 180 of the CBA. Page 204 of the PDF version.

i think that is only relevant to teams that are signing players when they are already into the tax, i guess it also applies to teams that go into tax with such player

so in battles case, he counts 1.955 but if you go into tax with other moves then he still counts 1.955( but for tax payments caluclations he counts 2.3, also he doesnt get a pay bump)
but the point being to the cap calculations he only counts 1.955
also only counts towards the apron 1.955

tldr the rule you state only effects the tax payments at end of season, doesn't affect any cap calculations for teams. counts 1.955 for all aspects in terms of team building.
see keyshawd johnson, nighel hayes davis contracts.

You're saying a lot of words that don't mean anything.

Battle's salary is 1.9M when calculating cap space and for trade matching purposes.

His salary is 2.3M when doing tax or apron calculations. Even if below the tax, that's the number you use to determine whether you are below the tax or not. Same for the aprons.

Nothing to do with when the player is signed, or whether a team is in the tax when they sign the player, at all.

[StopitLeo]

Looks reasonable. Rough %cap:

Ingram = 25%
Barnes = 25%
Quickley = 21%
Barrett = 18%
Poeltl =13%
Everyone else = <5%

There's no need to keep cap space anymore. Even if there is a big UFA you want to go after teams just use a S&T these days. Tax shouldn't be an issue, let alone the apron(s).

[douggood]

The relevant passage:

"plus, with respect to a Standard NBA Contract between a Team and a Free Agent with zero (0) Years of Service or one (1) Year of Service, the amount (if any) by which (x) the Minimum Player Salary that would be applicable to a player with two (2) Years of Service as set forth in the Minimum Annual Salary Scale for the Salary Cap Year in which such Free Agent was signed"

Article VII, Section 2(d)(F). Page 180 of the CBA. Page 204 of the PDF version.

i think that is only relevant to teams that are signing players when they are already into the tax, i guess it also applies to teams that go into tax with such player

so in battles case, he counts 1.955 but if you go into tax with other moves then he still counts 1.955( but for tax payments caluclations he counts 2.3, also he doesnt get a pay bump)
but the point being to the cap calculations he only counts 1.955
also only counts towards the apron 1.955

tldr the rule you state only effects the tax payments at end of season, doesn't affect any cap calculations for teams. counts 1.955 for all aspects in terms of team building.
see keyshawd johnson, nighel hayes davis contracts.

You're saying a lot of words that don't mean anything.

Battle's salary is 1.9M when calculating cap space and for trade matching purposes.

His salary is 2.3M when doing tax or apron calculations. Even if below the tax, that's the number you use to determine whether you are below the tax or not. Same for the aprons.

Nothing to do with when the player is signed, or whether a team is in the tax when they sign the player, at all.

nighel hayes davis - phx suns - 1 yr experience

salary - cap hit - apron hit $2.05
for tax penalty calculations $2.3 (minimum salary for 2 year player)

keyshod johnson - last year with heat, like battle UDFA signed standard contract during the season
salary - cap hit - apron hit $.75 (prorated minimum of 0 experience payer last year)
for tax pentaly caluclation 1.3 (prorated minimum salary for 2 year player last year)


https://www.spotrac.com/nba/player/_/id/23669/nigel-hayes-davis
https://www.spotrac.com/nba/player/_/id/91786/keshad-johnson

[PushDaRock]

I know you probably knew this already even though you didn't outright clarify it in your post, but the Raptors ducked the tax by the end of the 2021-22 season with the Thad Young trade, and they will do the same this year. Except this time, ideally without trading down and out of the 1st round.

If we are only 800k-1mill over the tax come opening day, why is it imperative to duck the tax this yr. With another 10% cap raise next yr with no big extensions it's not like we'll be in the tax next yr so we won't have to deal with repeater issues.
It doesn't make sense to lose a trade or a player over tax money,

I feel like a lot of y'all aren't taking in the nuances of this new tax/apron climate
I bring this up cuz Bobby spoke of the tax line as if it isn't the boogie man anymore, it's the Aprons

Being over the tax doesn’t have the implications for roster flexibility and making moves like being over the aprons do.

But for a financially focused ownership group, missing out on the tax redistribution payments because you are $800,000 over the tax line would be a stain on Bobby’s performance review.

As fans, we should not care.

Bobby literally wrote the CBA. If we did end up over the tax (which I don't expect), it would be by design and because this team is actually really good.

[dhackett1565]

i think that is only relevant to teams that are signing players when they are already into the tax, i guess it also applies to teams that go into tax with such player

so in battles case, he counts 1.955 but if you go into tax with other moves then he still counts 1.955( but for tax payments caluclations he counts 2.3, also he doesnt get a pay bump)
but the point being to the cap calculations he only counts 1.955
also only counts towards the apron 1.955

tldr the rule you state only effects the tax payments at end of season, doesn't affect any cap calculations for teams. counts 1.955 for all aspects in terms of team building.
see keyshawd johnson, nighel hayes davis contracts.

You're saying a lot of words that don't mean anything.

Battle's salary is 1.9M when calculating cap space and for trade matching purposes.

His salary is 2.3M when doing tax or apron calculations. Even if below the tax, that's the number you use to determine whether you are below the tax or not. Same for the aprons.

Nothing to do with when the player is signed, or whether a team is in the tax when they sign the player, at all.

nighel hayes davis - phx suns - 1 yr experience

salary - cap hit - apron hit $2.05
for tax penalty calculations $2.3 (minimum salary for 2 year player)

keyshod johnson - last year with heat, like battle UDFA signed standard contract during the season
salary - cap hit - apron hit $.75 (prorated minimum of 0 experience payer last year)
for tax pentaly caluclation 1.3 (prorated minimum salary for 2 year player last year)


https://www.spotrac.com/nba/player/_/id/23669/nigel-hayes-davis
https://www.spotrac.com/nba/player/_/id/91786/keshad-johnson

OK. So Spotrac has it wrong.

"(e) Operation of Apron Levels.
(1) “Apron Team Salary” means, for a Team for a Salary Cap Year, the Team’s Team Salary:
(i) plus all Performance Bonuses excluded from a player’s Salary under Section 3(d) below;
(ii) plus the Salary attributable to a Contract signed by a Free Agent with zero (0) Years of Service or one (1) Year of Service provided for in Section 2(d)(1)(i)(F) above;"

Apron and tax values are basically the same, except aprons include all unlikely bonuses, while tax levels assume unlikely amounts don't count until they are achieved. And some other minor stuff like outstanding offers, etc, but not important in this context.

[Indeed]

There is zero chance they are over the tax by end of year.

At what cost is the big question.
I assume it will either impact our future, or impact our record

They are so little over that it will likely cost them cash, or at most a future 2nd.

I know, trading a mid-low 1st for a high 2nd may even be less than a future 2nd, but that was the difference.
It only means little when your near max player performs like max player.

[Gold Dragon]

If we are only 800k-1mill over the tax come opening day, why is it imperative to duck the tax this yr. With another 10% cap raise next yr with no big extensions it's not like we'll be in the tax next yr so we won't have to deal with repeater issues.
It doesn't make sense to lose a trade or a player over tax money,

I feel like a lot of y'all aren't taking in the nuances of this new tax/apron climate
I bring this up cuz Bobby spoke of the tax line as if it isn't the boogie man anymore, it's the Aprons

Being over the tax doesn’t have the implications for roster flexibility and making moves like being over the aprons do.

But for a financially focused ownership group, missing out on the tax redistribution payments because you are $800,000 over the tax line would be a stain on Bobby’s performance review.

As fans, we should not care.

Bobby literally wrote the CBA. If we did end up over the tax (which I don't expect), it would be by design and because this team is actually really good.

I agree that Bobby has likely gamed out multiple scenarios to get under that line by the end of the season, without using a pick. But in the worst case scenario that he doesn’t, the only real cost is to MLSE’s books and Bobby’s performance review. The team does not actually suffer in any way for it to be worth all the hand wringing that happens from the usual suspects. Being right up to the tax line is what most teams aim to be these days as it is a huge opportunity cost to be below the cap enough to sign anyone of significance when the trend is for all the significant players to sign extensions and use trades as their free agency.

That is 60M worth of players to get rid of. 30M to get from the tax line to the cap. Another 30M to get below the cap enough to sign a 3-5th starter on another team. To get enough space to sign an all star level player you need to cut another 30M. Is it worth it when none of the stars go to free agency any more? By cutting all that salary, you are getting rid of the thing you need to acquire those star players … matching salaries.

I guess the repeater tax clock is a factor but I don’t expect us to be perpetually over the tax from here on.

[Fairview4Life]

For a non-playoff team, just a terrible cap situation - Looks like Mr. Simmons is bang-on with his assessment.

Turns out they haven’t played any games yet this season.

[OakleyDokely]

Future Draft Pick Situation:

2026:
1st - TOR
2nd - TOR (if it falls between 56-60 it conveys to IND)
2nd - LAL (no protections, as part of D Mitchell trade)

2027:
1st - TOR
2nd - TOR

2028
1st - TOR
2nd - TOR

2029
1st: TOR
2nd: TOR

2030:
1st - TOR
2nd - TOR

2031
1st - TOR
2nd - NONE (with NOP, no protections)

2032:
1st - TOR
2nd - TOR

[sbsat]

as of this moment I see no untradable contracts on the raptors. None. Thus there should be no griping about our cap situation. In fact not utilizing the full cap is almost stupid unless you are blatantly tanking