With the NBA draft complete, teams across the league are shifting focus to the free agency and trade landscape.

How many teams have salary cap space, and which could create some? Which teams are up against the first or second apron and face the harsh roster-building restrictions that come with them? Who could follow the Boston Celtics and make cost-cutting trades to save on their luxury tax bill?

We're breaking all 30 teams into tiers, examining the available cap space, key free agents, best fits and potential moves for every franchise this summer.

Key: ETO = Early Termination Option | P = Player Option | R = Restricted | T = Team Option

Jump to a tier:
Cap space teams
Cap room, with a cost
The $14.1M exception club
Watching their own FAs
First-apron teams
Second-apron teams

Tier 1: Cap space teams

The list of teams could grow, but for now, only the Brooklyn Nets project to generate more than $20 million in cap space this offseason. For comparison, last offseason, the Charlotte Hornets, Detroit Pistons, Oklahoma City Thunder, Orlando Magic, Philadelphia 76ers, San Antonio Spurs and Utah Jazz all used room to improve their roster or acquire salary in a trade. The reason for the shortage of teams with spending power is the continued increase in rookie and veteran extensions signed since last July.

Teams are required to spend at least 90% of the $154.6 million salary cap by the first day of the regular season. That would mean a team such as Brooklyn -- which has $96 million in salary - has to spend $139.2 million by Oct. 21. If the Nets fail to reach the minimum requirement by opening night, the difference would be distributed to their own players. Brooklyn would also forfeit receiving the end-of-season cash distribution to non-tax paying teams, which is projected to be $11.7 million. The difference in the amount below the floor is also applied to the Nets' team salary. That means the maximum cap space the Nets would have in the regular season is $15.5 million.

A team over the cap will also have the $8.8 million room midlevel exception to use either to sign a player or acquire a player in a trade once cap space is exhausted.

The cap-space free agents below indicate players who project to sign for a contract for more than $14 million. A "player" designation means the player can opt-in to a final year of their current deal.

Brooklyn Nets

Projected room: $35 million

The Nets shift from selecting a record five first-round picks to now utilizing nearly $45 million in free agency. Outside of prioritizing restricted free agents Cam Thomas and Day'Ron Sharpe, Brooklyn is a landing spot for teams looking to shed salary but with the condition of draft picks attached.

Because teams have to spend 90% of the salary cap by the first day of the regular season, expect Brooklyn to be active in free agency even if the Nets are not targeting marquee players like previous signings Kyrie Irving and James Harden. Brooklyn has $96 million in salary and will need to spend an additional $44 million.

Team needs: Lead facilitator and overall depth

Free agents who fit: Josh Giddey, Julius Randle, Tyus Jones, Jonathan Kuminga, Thomas, D'Angelo Russell, Malik Beasley, Malcolm Brogdon, Caris LeVert, Precious Achiuwa, Davion Mitchell, Quentin Grimes, and Oscar Tshiebwe

Moves I would make: With the available cap space, sign restricted free agent center Santi Aldama to a two-year, $40 million offer sheet. Then re-sign Thomas to a three-year $54 million contract. Even with the addition of rookies Egor Demin and Nolan Traore, there should be a priority to re-sign Thomas.

Under contract: Nicolas Claxton, Cameron Johnson, Terance Mann, Noah Clowney, Dariq Whitehead, Keon Johnson (T), Jalen Wilson (T), Tyrese Martin (T), Drew Timme (T), Egor Demin, Nolan Traore, Drake Powell, Ben Saraf and Danny Wolf.

Key free agents: Thomas (R), Sharpe (R)

Other free agents: Johnson, Wilson, Martin, Timme, Russell, De'Anthony Melton, Trendon Watford, Ziaire Williams

Tier 2: Cap space, but at a cost

The Pistons and Grizzlies could join Brooklyn in the first tier but at the cost of renouncing their own free agents or making a trade. Memphis is all but a lock to create cap space and then renegotiate and extend the contract of Jaren Jackson Jr.

Detroit Pistons

Projected room: TBD

The ability to create up to $17 million in cap space comes with significant ramifications to the Pistons roster. If Detroit elects to use room, it would need to renounce free agents Malik Beasley, Tim Hardaway Jr. and Dennis Schroder. Beasley could be signed with room and Detroit would have the $8.8 million room exception available to sign a free agent. The Pistons could also re-sign their own free agents and use the $14.1 million non-tax midlevel exception on Beasley or another free agent.

The Pistons prioritized improving their perimeter shooting and defense last offseason. They ranked 10th in defensive efficiency, ninth in field goal percentage allowed, fifth in paint points allowed and ninth in blocks. The season before, they ranked in the 20s in each category, including 25th in efficiency.

Team needs: Perimeter shooting, reserve facilitator and frontcourt depth

Free agents who fit: Beasley, Hardaway, Schroder, Ty Jerome, Chris Paul, Sam Merrill, Luke Kennard, Gary Trent Jr., Taurean Prince, Nickeil Alexander-Walker, Trey Lyles, Jake LaRavia, Garrison Mathews, Jeff Dowtin Jr.

One move I would make: Sign Beasley to a three-year, $45 million contract. Beasley helped improve the worst 3-point shooting team in 2023-24 to one that ranked 17th last season. The Pistons can elect to sign Beasley with cap space and still have the $8.8 room midlevel exception available.

Under contract: Cade Cunningham, Tobias Harris, Isaiah Stewart, Jaden Ivey, Ausar Thompson, Ronald Holland II, Simone Fontecchio, Jalen Duren, Marcus Sasser and Bobi Klintman

Key free agents: Hardaway, Schroder and Beasley

Other free agents: Lindy Waters III and Paul Reed

Memphis Grizzlies

Projected room: $5 million (Note: Memphis used more than 100% of the traded player exemption to acquire Kentavious Caldwell-Pope and Cole Anthony. The Grizzlies will be hard capped at the first apron.)

Expect the Grizzlies' limited cap space going toward a renegotiation and then extension for Jaren Jackson Jr. The Grizzlies are allowed to increase Jackson's $23.4 million salary next season to $30.3 million and then extend for an additional four years and $190 million. Reserves Anthony and John Konchar are likely trade candidates if the Grizzlies create additional cap space in a Jackson renegotiation. The new contract for Jackson does not affect the restricted free agency of Santi Aldama or the ability to use the $8.8 million room exception.

Team needs: A healthy Ja Morant, spacing combo big and consistent rotational minutes.

Free agents who fit: Brook Lopez, Clint Capela, Larry Nance Jr., Al Horford, Luke Kornet, Kevon Looney, Mason Plumlee, Aldama, Branden Carlson, Micah Potter, Oscar Tshiebwe, Chris Boucher, Trey Lyles

One move I would make: Trade Anthony and two future seconds to the Nets. The $12.5 million in savings this season would help pave the way for Memphis to renegotiate and then extend Jackson's contract.

Under contract: Morant, Jackson, Caldwell-Pope, Anthony, Brandon Clarke, Konchar, Zach Edey, Vince Williams Jr., Scotty Pippen Jr., Jay Huff, GG Jackson, Jaylen Wells and Cedric Coward

Key free agent: Aldama (R)

Other free agents: Luke Kennard, Marvin Bagley III and Lamar Stevens

Tier 3: The $14.1 million non-tax midlevel exception club

The largest tier of teams includes those with access to the full (or most of) $14.1 million non-tax midlevel exception and $5.1 million biannual exception. A rule introduced last offseason also allows teams to use their exceptions to acquire a player in a trade. A team is hard capped at the first apron if they use more than $5.7 million of their non-tax or biannual exception.

Atlanta Hawks

Below the tax: $31 million

Below the first apron: $39 million (Note: Atlanta will use more than 100% of the traded player exemption to acquire Kristaps Porzingis. The Hawks will be hard capped at the first apron.)

The Hawks have been aggressive in the offseason, trading for Porzingis, selecting Asa Newell in the first round and then picking up a valuable 2026 first from Milwaukee or New Orleans. The moves leave some flexibility below the luxury tax and first apron to add backcourt depth. Atlanta has the $14.1 million non-tax midlevel exception and four trade exceptions, including for $25.2 and $13.1 million.

Besides free agency options, keep an eye on the future of Trae Young and the rookie extension for Dyson Daniels. Young is eligible to sign up to a four-year, $229 million extension and could be a free agent next summer if no agreement is reached.

Team needs: Backcourt help, frontcourt depth and rim protector

Free agents who fit: Al Horford, Clint Capela, Kevon Looney, Precious Achiuwa, Nickeil Alexander-Walker, Ben Simmons, Chris Paul, Malcolm Brogdon, Ty Jerome, Sam Merrill, Dennis Schroder, Bruce Brown, Day'Ron Sharpe, Isaiah Jackson and Branden Carlson

Moves I would make: In two separate transactions, use part of the non-tax midlevel exception to sign Jerome to a three-year, $35 million contract. The Hawks then use part of their $13.1 million trade exception and acquire Alexander-Walker in a sign-and-trade from Minnesota. As part of the trade, Atlanta sends two future seconds.

Under contract: Young, Jalen Johnson, Porzingis, Onyeka Okongwu, Zaccharie Risacher, Georges Niang, Daniels, Kobe Bufkin, Vit Krejci, Mouhamed Gueye, Dominick Barlow (T) and Newell

Key free agent: Caris LeVert

Other free agents: Capela, Nance and Garrison Mathews

Charlotte Hornets

Below the tax: $22 million

Below the first apron: $30.1 million (Note: Charlotte is using more than 100% of the expanded traded player exemption to acquire Vasilije Micic from Phoenix. The Hornets are hard capped at the first apron.)

The Hornets are right at the salary cap and have the draft assets and flexibility to target an All-Star if one were to become available. But GM Jeff Peterson has stressed that the Hornets are not going to skip steps in their rebuild. "I will double down on how we're not going to expedite anything," Peterson told reporters after the season.

The Hornets do have the $14.1 million non-tax midlevel and $5.1 million biannual exception available to use in free agency or in a trade.

Team needs: Perimeter shooting and facilitator

Free agents who fit: Ty Jerome, Malik Beasley, Tyus Jones, Chris Paul, Malcolm Brogdon, Sam Merrill, Dennis Schroder, Luke Kennard, Gary Trent Jr., Jake LaRavia, Tre Mann, Cam Thomas, Nickeil Alexander-Walker, Reece Beekman

One move I would make: Sign Paul to a one-year, $14 million contract.

Under contract: LaMelo Ball, Miles Bridges, Jusuf Nurkic, Grant Williams, Josh Green, Brandon Miller, Tidjane Salaun, Micic, Nick Smith Jr., Josh Okogie, DaQuan Jeffries, Moussa Diabate, Kon Knueppel and Liam McNeeley

Key free agent: Mann (R)

Other free agents: Seth Curry and Taj Gibson

Chicago Bulls

Below the tax: $48 million

The Bulls are in a position to re-sign Josh Giddey and use their $14.1 million non-tax midlevel exception to improve the roster and also take back money in trades. Chicago also has a $17.2 million trade exception that was created in the Zach LaVine deal.

The next contract for Giddey and more than $60 million in veteran expiring contracts, including Nikola Vucevic and Coby White, are two major storylines to watch this offseason.

Team needs: Frontcourt depth and defense-minded players

Free agents who fit: Giddey, Dorian Finney-Smith, Clint Capela, Larry Nance Jr., Kevon Looney, Braxton Key, Amir Coffey, Nickeil Alexander-Walker, Gary Payton II

Moves I would make: Sign free agent guards Giddey and Tre Jones. The Giddey contract is five years, $120 million. Meanwhile, Jones signs a two-year, $18 million contract.

Under contract: Vucevic, Patrick Williams, Zach Collins, Kevin Huerter, White, Lonzo Ball, Jalen Smith, Ayo Dosunmu, Jevon Carter (P), Matas Buzelis, Dalen Terry, Julian Phillips and Noa Essengue

Key free agent: Giddey (R)

Other free agents: Jones and Talen Horton-Tucker

Houston Rockets

Below the tax: $1 million

Below the first apron: $9 million

Below the second apron: $21 million (Note: After Houston aggregated the contracts of Dillon Brooks and Jalen Green, they are now hard capped at the second apron.)

The Rockets started free agency early when Steven Adams signed a three-year, $39 million extension. It continued when All-Star Kevin Durant was acquired from Phoenix. Durant is eligible to sign a two-year $122 million deal on July 6. The Rockets also brought back Fred VanVleet, Aaron Holiday, Jeff Green and Jae'Sean Tate.

Finding a replacement for Brooks and weighing rookie extensions for Jabari Smith Jr., Tari Eason are on the Rockets to-do list. Smith and Eason are eligible up until Oct. 20.

Team needs: Perimeter shooting

Free agents who fit: Sam Merrill, Luke Kennard, Jake LaRavia, Branden Carlson, Oscar Tshiebwe, Gary Trent Jr., Alec Burks, Bruce Brown, Tim Hardaway Jr.

Moves I would make: Extensions for Durant, Smith and Eason.

Under contract: Alperen Sengun, VanVleet, Durant, Smith, Reed Sheppard, Amen Thompson, Eason, Cam Whitmore, Adams, Jock Landale, Holiday, Green, Tate and Nate Williams

Key free agents: None

New Orleans Pelicans

Below the tax: $6.1 million

Below the first apron: $7.3 million

Below the second apron: $19 million (Note: New Orleans aggregated the contracts of CJ McCollum and Kelly Olynyk. They are now hard capped at the second apron.)

The Pelicans have been aggressive this summer. They acquired Jordan Poole and Saddiq Bey in a trade with Washington and then selected Jeremiah Fears and Derik Queen in the first round. But moving up 10 slots to pick Queen cost them a valuable 2026 first.

The big question continues to be the future of Zion Williamson and whether New Orleans can build a roster around him. Williamson has played in only 46% of regular-season games since being drafted No. 1 in 2019 and has never appeared in the playoffs. His $39.4 million salary is set to become guaranteed on July 15. There is currently $7.9 million protected.

Team needs: Facilitator, rebounding and perimeter defenders

Free agents who fit: Chris Paul, Gary Payton II, Braxton Key, Larry Nance Jr., Al Horford, Kevon Looney, Dru Smith, Reece Beekman, Malcolm Brogdon, Trey Lyles, Ty Jerome, Tre Jones, Dennis Schroder, Brook Lopez, Jake LaRavia, Luke Kennard, Taurean Prince, Luke Kornet

One move I would make: Guarantee the $39.5 million contract of Williamson.

Under contract: Williamson, Dejounte Murray, Poole, Trey Murphy III, Herbert Jones, Bey, Jordan Hawkins, Jose Alvarado, Yves Missi, Karlo Matkovic, Antonio Reeves, Elfrid Payton (T), Brandon Boston (T), Fears and Queen

Key free agent: Bruce Brown

Other free agents: Boston and Payton

Oklahoma City Thunder

Below the tax: $4.5 million

Below the first apron: $12.1 million

The NBA champions' focus this offseason is on extensions for Shai Gilgeous-Alexander, Jalen Williams and Chet Holmgren. The three players could sign new contracts that approach a combined $800 million. The Thunder also have to balance their roster with 16 players under contract, one more than the maximum allowed to start the season.

Team needs: Reserve bigs and lead guard depth

Free agents who fit: Clint Capela, Larry Nance Jr., Al Horford, Kevon Looney, Precious Achiuwa, Mason Plumlee, Trey Lyles, Oscar Tshiebwe, Day'Ron Sharpe, Isaiah Jackson, De'Anthony Melton, Tyus Jones, Malcolm Brogdon

Moves I would make: Besides extending Gilgeous-Alexander, Holmgren and Williams, trade Ousmane Dieng to the Hawks for two future seconds. The move opens a roster spot.

Under contract: Gilgeous-Alexander, Isaiah Hartenstein, Alex Caruso, Luguentz Dort, Holmgren, Isaiah Joe, Aaron Wiggins, Kenrich Williams, Dieng, Jalen Williams, Cason Wallace, Nikola Topic, Dillon Jones, Ajay Mitchell (T), Jaylin Williams (T) and Thomas Sorber

Key free agents: Mitchell and Jaylin Williams

Portland Trail Blazers

Below the tax: $7.9 million

Below the first apron: $14.3 million (Note: The Trail Blazers intend to use more than 100% of the expanded traded player exemption. They are now hard capped at the first apron.)

Because of the expiring contracts of Anfernee Simons, Matisse Thybulle, Robert Williams III and Deandre Ayton, Portland was a wild-card team entering the offseason. Simons was eventually traded for Celtics guard Jrue Holiday and has Portland positioned to compete for at least a play-in spot.

Two internal moves to watch are extensions for Shaedon Sharpe and Toumani Camara. The latter was named All-Defensive second team last season.

Team needs: 3-and-D forwards and wings

Free agents who fit: De'Anthony Melton, Javonte Green, Gary Payton II, Amir Coffey, Gary Trent Jr., Bruce Brown, Lamar Stevens, Delon Wright, Riley Minix, Jabari Walker, Ziaire Williams, Taurean Prince, Trey Lyles

One move I would make: Sign Camara to a four-year, $87 million extension.

Under contract: Ayton, Holiday, Jerami Grant, Deni Avdija, Williams III, Thybulle (P), Scoot Henderson, Donovan Clingan, Sharpe, Kris Murray, Duop Reath, Camara, Rayan Rupert (T) and Yang Hansen

Key free agent: Walker (R)

Other free agents: Rupert and Dalano Banton

Sacramento Kings

Below the tax: $18 million

Below the first apron: $23 million

Sacramento is one of the few teams that needs a starting point guard. The Kings do not possess cap space to sign one in free agency but have contracts to send out, including DeMar DeRozan and Malik Monk.

The Kings have two max players -- Zach LaVine and Domantas Sabonis -- under contract but have flexibility to take back money in a trade or use their $14.1 million exception in free agency. They also have five trade exceptions: $1.9 million, $4.7 million, $5.9 million, $6.3 million and $16.9 million.

Team needs: Facilitator, shooting and defense-minded players

Free agents who fit: De'Anthony Melton, Tyus Jones, Chris Paul, Tre Jones, Sam Merrill, Dennis Schroder, Gary Payton II, Braxton Key, Amir Coffey, Ben Simmons, Bruce Brown, Nickeil Alexander-Walker, Taurean Prince, Jake LaRavia, Jae'Sean Tate, Lamar Stevens, Delon Wright, Keaton Wallace, Reece Beekman

One move I would make: Use part of the non-tax midlevel to sign Payton to a two-year, $15 million contract.

Under contract: LaVine, Sabonis, DeRozan, Monk, Keegan Murray, Jonas Valanciunas, Devin Carter, Terence Davis (T), Keon Ellis (T), Isaac Jones (T) and Nique Clifford

Key free agent: Ellis

Other free agents: Jones, Davis, Trey Lyles, Doug McDermott, Jake LaRavia, Jae Crowder and Markelle Fultz

San Antonio Spurs

Below the tax: $27 million

Below the first apron: $32 million

The Spurs check the four boxes to acquire an All-Star level player; draft equity, controllable and sizable contracts and a playoff-caliber roster. Not including Victor Wembanyama and De'Aaron Fox, San Antonio has seven players earning between $4.7 million to $27 million.

Financially, Year 3 of Wembanyama's first-round rookie contract has put San Antonio in a position to take back salary and not face financial restrictions. Besides adding to its roster, the focus this offseason is an extension for Fox. The guard is eligible starting Aug. 3 to sign a four-year, $229 million extension.

Team needs: Backcourt depth, shooting and reserve big

Free agents who fit: De'Anthony Melton, Dennis Schroder, Gary Payton II, Tyus Jones, Malik Beasley, Ty Jerome, Tyus Jones, Malcolm Brogdon, Caris LeVert, Chris Paul, Larry Nance Jr., Al Horford, Amir Coffey, Luke Kennard, Gary Trent Jr., Jake LaRavia, Clint Capela, D'Angelo Russell, Quentin Grimes, Santi Aldama, Isaiah Jackson, Kevon Looney

One move I would make: Trade Keldon Johnson, Blake Wesley, a 2029 first (top-four protected), 2032 right to swap in the first (top-two protected) and two future seconds to Brooklyn for Cameron Johnson.

Under contract: Fox, Devin Vassell, Johnson, Harrison Barnes, Wembanyama, Stephon Castle, Jeremy Sochan, Malaki Branham, Wesley, Julian Champagnie, Dylan Harper and Carter Bryant

Key free agent: Chris Paul

Other free agents: Charles Bassey, Jordan McLaughlin, Bismack Biyombo and Sandro Mamukelashvili

Utah Jazz

Below the tax: $22 million

Below the first apron: $30 million

The Jazz hired former Celtics executive Austin Ainge to run basketball operations. Ainge reiterated in his news conference that the Jazz will not deliberately bottom out with the goal of getting a top pick in next year's draft.

How they do that comes with a big step in development of their former draft picks or parlaying their bigger expiring contracts (John Collins, Jordan Clarkson and Collin Sexton) and draft assets into win-now players.

The Jazz must also balance their roster. Utah added Ace Bailey and Walter Clayton Jr. to a roster that returned 15 players from last season. But four of those players -- KJ Martin, Svi Mykhailiuk, Jaden Springer and Johnny Juzang -- have no salary protection.

Team needs: Defense-minded talent across the board, veteran habit demonstrators

Free agents who fit: Jonathan Kuminga, De'Anthony Melton, Chris Paul, Malcolm Brogdon, Larry Nance Jr., Luke Kornet, Russell Westbrook, Dennis Schroder, Gary Payton II, Paul Reed, Kevon Looney, Braxton Key, Mason Plumlee, Jae'Sean Tate, James Johnson, Delon Wright, Kyle Lowry, Keaton Wallace, Reece Beekman, Kessler Edwards, Isaiah Jackson, Branden Carlson

One move I would make: Sign Walker Kessler to a five-year, $115 million extension.

Under contract: Lauri Markkanen, Collins (P), Sexton, Clarkson, Taylor Hendricks, Cody Williams, Kessler, Keyonte George, Kyle Filipowski, Brice Sensabaugh, Isaiah Collier, Martin, Juzang, Springer, Mykhailiuk, Bailey and Clayton

Key free agent: None

Washington Wizards

Below the tax: $13 million

Below the first apron: $18 million (Note: The Wizards intend to use more than 100% of the expanded traded player exemption to acquire CJ McCollum and Kelly Olynyk. They are hard capped at the first apron.)

Do the Wizards follow their previous trend of taking back contracts that stretch past this season if draft picks are attached? Washington has nearly $100 million in expiring contracts, including Khris Middleton, McCollum, Olynuk, Marcus Smart and Richaun Holmes.

Team needs: Internal development, fundamentally sound guards and a big who can defend.

Free agents who fit: Ty Jerome, Tyus Jones, Chris Paul, Clint Capela, Larry Nance Jr., Al Horford, Kevon Looney, Paul Reed, Dennis Schroder, Tre Jones, Gary Payton II, Braxton Key, Mason Plumlee, Davion Mitchell, Oscar Tshiebwe, Day'Ron Sharpe, Reece Beekman, Keaton Wallace, Isaiah Jackson, Branden Carlson

One move I would make: Sign veteran Looney to a two-year, $10 million contract.

Under contract: Middleton, McCollum, Smart, Corey Kispert, Alex Sarr, Bilal Coulibaly, Olynyk, Bub Carrington, AJ Johnson, Kyshawn George, Holmes, Anthony Gill, Justin Champagnie, Colby Jones, Tre Johnson and Will Riley

Key free agent: Malcolm Brogdon

Tier 4: Watching their own free agents

In terms of salary cap flexibility, each of the following teams are at the fate of their own free agents. For example, the Warriors could have the $14.1 million tax midlevel exception but only if restricted free agent Jonathan Kuminga is not signed. And the Pacers are a luxury tax team if starting center Myles Turner re-signs.

Note: The $195.5 million first apron gets triggered if a team uses more than $5.7 million of its midlevel exception, the $5.1 million biannual exception, or by acquiring a player in a sign-and-trade deal. The first apron is also triggered if they use more than 100% of the traded player exemption. A team can sign its own free agents using the Bird, early Bird or non-Bird exceptions and not trigger the hard cap. The league counts unlikely bonuses toward the first and second apron.

Golden State Warriors

Below the tax: $17 million

Below the first apron: $25 million

Below the second apron: $39 million

The Warriors are top-heavy in salary with Stephen Curry, Jimmy Butler III and Draymond Green combining for 82% of their payroll next season. Those salary constraints are why Jonathan Kuminga plays a critical part in Golden State's offseason.

The Warriors are expected to tender him a $7.9 million one-year qualifying offer, thus making him a restricted free agent. What happens next could be a waiting game. With Brooklyn as the only team that can offer a starting salary of $20 million or more (Golden State would have the right to match), the best option could be both sides exploring a sign-and-trade. The decision with Kuminga plays a role in what flexibility Golden State has in finding a starting center.

One move I would make: Trade Moses Moody to the Knicks for Mitchell Robinson.

Team needs: Rim protector, frontcourt depth, athleticism and shooting

Free agents who fit: Kuminga, Malik Beasley, Ty Jerome, Malcolm Brogdon, Tyus Jones, Brook Lopez, Kevon Looney, Luke Kornet, Luke Travers, Sam Merrill, Gary Payton II, Gary Trent Jr., Luke Kennard, Taurean Prince, Nickeil Alexander-Walker, Bruce Brown, Trendon Watford, Alec Burks, Keaton Wallace, Quentin Grimes, Davion Mitchell, Jalen Bridges

Under contract: Curry, Butler, Green, Buddy Hield, Moody, Brandin Podziemski, Trayce Jackson-Davis, Gui Santos (T) and Quinten Post (T)

Key free agent: Kuminga

Other free agents: Payton, Looney, Braxton Key, Kevin Knox II and Pat Spencer

Indiana Pacers

Below the tax: $20 million

Below the first apron: $27 million

Below the second apron: $39 million

The good news is the Eastern Conference champions have 11 players under contract for next season. The bad news is All-Star Tyrese Haliburton is out indefinitely because of a torn Achilles.

The focus this offseason is a new contract for Myles Turner -- but at what cost? The Pacers have not paid the luxury tax since 2006, and a new deal for Turner could affect the futures of breakout playoff contributors Bennedict Mathurin and Aaron Nesmith. Both players are extension-eligible this offseason and Mathurin is a restricted free agent next summer if a contract is not reached.

Team needs: Frontcourt and wing depth

Free agents who fit: Turner, Kevon Looney, Ben Simmons, Mason Plumlee, Sandro Mamukelashvili, Jeremiah Robinson-Earl, Branden Carlson, Isaiah Jackson, Micah Potter, Jabari Walker, PJ Hall, Al Horford, Larry Nance Jr.

One move I would make: Sign Turner to a three-year, $75 million contract.

Under contract: Haliburton, Pascal Siakam, Andrew Nembhard, Obi Toppin, Nesmith, T.J. McConnell, Mathurin, Jarace Walker, Ben Sheppard, Johnny Furphy, Tony Bradley (T)

Key free agent: Turner

Other free agents: Bradley, Thomas Bryant, James Johnson and Jackson (R)

LA Clippers

Below the tax: $12 million

Below the first apron: $20 million

Below the second apron: $32 million

The next contract for James Harden plays into how much flexibility the Clippers not only have this summer but also in future years. If Harden opts-in to his $36.3 million contract for next season or signs a new deal with a comparable first-year salary, the Clippers will have access to their non-tax midlevel exception and also flexibility to be aggressive in trade talks. (The Clippers do not have the $5.1 million biannual exception available because they signed Nicolas Batum last July.)

Team needs: Reserve lead guard and big

Free agents who fit: Tyus Jones, Chris Paul, Malcolm Brogdon, Larry Nance Jr., Al Horford, Dennis Schroder, Kevon Looney, Gary Payton II, Clint Capela, Dru Smith, Collin Gillespie

Moves I would make: Split the $14.1 million non tax mid level exception to sign Chris Paul and Clint Capela.

Under contract: Kawhi Leonard, James Harden (P), Norman Powell, Ivica Zubac, Bogdan Bogdanovic, Derrick Jones Jr., Kris Dunn, Nicolas Batum (P), Kobe Brown, Cam Christie, Drew Eubanks, Jordan Miller and Yanic Konan Niederhauser

Key free agents: Harden and Batum

Other free agents: Amir Coffey, Patty Mills and Ben Simmons

Los Angeles Lakers

Above the tax: $4 million

Below the first apron: $4 million

Below the second apron: $16 million (Note: After the Lakers sent cash to Chicago during the draft, they are now hard capped at the second apron.)

Beyond the Luka Doncic deal, the Lakers were aggressive at the trade deadline in an attempt to shore up the center position. Expect that same approach this offseason.

Though the Lakers do not have cap space to sign a free agent big man such as Myles Turner, Los Angeles does have a 2031 or 2032 first-round pick, five years of pick swaps, former first-round pick Dalton Knecht and over $70 million in expiring contracts (Austin Reaves, Dorian Finney-Smith, Rui Hachimura, Maxi Kleber and Gabe Vincent) to use in a trade.

The Lakers will continue to juggle two timelines: a win-now approach with LeBron James on the roster; and building a team that is sustainable for the future centered on Doncic.

Doncic is eligible starting on Aug. 2 to sign up to a four-year, $229 million extension. The Lakers could have most of their $14.1 million non-tax midlevel exception but only if Finney-Smith declines his option and does not re-sign. The Lakers are $20 million below the first apron if the forward doesn't return.

Team needs: Rim protector, frontcourt and wing depth

Free agents who fit: Clint Capela, Al Horford, Larry Nance Jr., Kevon Looney, Brook Lopez, Mason Plumlee, Day'Ron Sharpe, Isaiah Jackson, Branden Carlson, Micah Potter, Dorian Finney-Smith, Javonte Green, Jabari Walker,

Moves I would make: Build depth at center, starting with trading Vincent, Jordan Goodwin and a second-round pick to Portland for Robert Williams III. Sign Lopez to a one-year, $5.7 million contract.

Under contract: James (P), Doncic, Finney-Smith (P), Hachimura, Reaves, Kleber, Vincent, Jarred Vanderbilt, Knecht, Bronny James, Shake Milton and Goodwin (T)

Key free agent: Jaxson Hayes

Other free agents: Goodwin, Markieff Morris and Alex Len

Miami Heat

Below the tax: $5.8 million

Below the first apron: $11 million

Below the second apron: $23 million

Patience will play a role in how aggressive Miami should be in building the roster around Bam Adebayo, Tyler Herro and Kel'el Ware -- now or by waiting until the 2026 offseason.

The Heat will have the flexibility to go after free agents in the 2026 offseason while being active in trade discussions using the expiring contracts of Terry Rozier and Duncan Robinson. And Miami is well below the second apron to aggregate contracts in a trade. But if the goal is to sign restricted free agent Davion Mitchell, then a priority is to take back less money in a trade.

Team needs: Backcourt depth and a reserve big

Free agents who fit: Mitchell, Tyus Jones, Malcolm Brogdon, De'Anthony Melton, Chris Paul, Dennis Schroder, Gary Payton II, Bruce Brown, Gary Trent Jr., Kevon Looney, Luke Kornet, Al Horford, Precious Achiuwa, Mason Plumlee, Chris Boucher

Moves I would make: Sign Mitchell to a three-year, $25 million contract. Have Robinson decline his early termination option and then work out a sign-and-trade with the Hawks. The Heat would receive a future second and save nearly $20 million in salary. Miami would then have access to the non-tax midlevel exception.

Under contract: Adebayo, Herro, Andrew Wiggins, Kyle Anderson, Haywood Highsmith, Nikola Jovic, Ware, Kevin Love, Rozier, Jaime Jaquez Jr., Robinson (ETO), Keshad Johnson, Pelle Larsson, and Kasparas Jakucionis

Key free agent: Mitchell (R)

Other free agents: Alec Burks

Milwaukee Bucks

Below the tax: $23 million

Below the first apron: $29 million

Below the second apron: $41 million

Like any offseason, there is an awareness to continue building a championship roster around Giannis Antetokounmpo. How Bucks GM Jon Horst identifies players to complement Antetokounmpo in light of the Achilles injury to Damian Lillard is a combination of free agency and trades.

As a result of the Khris Middleton-Kyle Kuzma swap, the Bucks can use the $14.1 million non-tax midlevel exception to sign free agent Gary Trent Jr. or a temporary replacement for Lillard.

The futures of Brook Lopez and Bobby Portis will also need to be addressed. Lopez is one of five players with 100 3-pointers and 100 blocks last season and started every game he has played since signing with Milwaukee in 2018. Portis' $13.4 million player option is less than the average player salary. It is unlikely that the Bucks can retain both players, use their non-tax midlevel exception and also add salary in a trade.

Team needs: Lead guards and bigs

Free agents who fit: Trent, Myles Turner, Lopez, Portis, Ty Jerome, Tyus Jones, Chris Paul, Malcolm Brogdon, Larry Nance Jr., Al Horford, Luke Kornet, Dennis Schroder, Gary Payton II, Bruce Brown, Nickeil Alexander-Walker, Trey Lyles, Chris Boucher, Trendon Watford, Lindy Waters III, Alec Burks, Jeremiah Robinson-Earl, Santi Aldama, Tre Mann, Reece Beekman, Micah Potter, Branden Carlson

Moves I would make: Acquire Duncan Robinson from Miami in a sign-and-trade for Pat Connaughton. The first-year salary of Robinson is $13 million. Then, sign Schroder to a two-year, $14 million contract. Sign Portis to a two-year, $32 million extension. (As part of the agreement, Portis is opting-in.) Finally, sign Kornet to a two-year, $14 million contract.

Under contract: Antetokounmpo, Lillard, Kuzma, Portis (P), Connaughton, (P), Kevin Porter Jr., Tyler Smith, AJ Green, Chris Livingston and Andre Jackson Jr.

Key free agents: Portis, Lopez and Trent

Other free agents: Connaughton, Porter, Taurean Prince, Ryan Rollins (R) and Jericho Sims

Minnesota Timberwolves

Above the tax: $15 million

Above the first apron: $10 million

Below the second apron: $2 million

The Timberwolves enter the offseason with decisions on their roster, this time under a new ownership group led by Marc Lore and Alex Rodriguez. While Minnesota has 14 players under contract from this coming season's team, starter Julius Randle and key reserve Nickeil Alexander-Walker could become free agents. (Randle has a player option).

The cost to retain both players could push the Timberwolves over $250 million in payroll and once again into the second apron.

Team needs: A reserve big and wing shooting

Free agents who fit: Randle, Alexander-Walker, Larry Nance Jr., Al Horford, Luke Kennard, Gary Trent Jr., Jake LaRavia, Trey Alexander, Riley Minix, Luke Kornet, Sam Merrill, Mason Plumlee, Trey Lyles, Taurean Prince, Amir Coffey

One move I would make: Have Randle opt-in to his contract and sign him to a two-year $60 million extension.

Under contract: Anthony Edwards, Rudy Gobert, Randle (P), Jaden McDaniels, Naz Reid, Donte DiVincenzo, Mike Conley, Rob Dillingham, Terrence Shannon Jr., Jaylen Clark, Luka Garza (T), Leonard Miller, Josh Minott (T) and Joan Beringer

Key free agents: Randle and Alexander-Walker

Other free agents: Garza, Minott and Joe Ingles

Orlando Magic

Above the tax: $5.5 million

Below the first apron: $1.5 million

Below the second apron: $13 million (Note: The Magic aggregated the contracts of Kentavious Caldwell-Pope and Cole Anthony in the Desmond Bane trade. As a result, they are hard capped at the second apron.)

Before trading for Bane, the Magic had tried to thread the needle of building their roster via free agent signings and draft picks. The only players acquired in a trade were Wendell Carter Jr. and Gary Harris. The all-in move for Bane shows that Orlando sees an opening in the Eastern Conference to not only compete for a play-in spot but a top-four seed. The Bane trade leaves Orlando projected to pay the luxury tax for the first time since 2010-11.

The offseason now focuses on a rookie max extension for Paolo Banchero. The forward is eligible to sign a five-year, $247 million extension. Orlando would then have four players -- Banchero, Bane, Franz Wagner and Jalen Suggs -- earning more than $35 million next season.

Team needs: A reserve lead guard and wing shooting

Free agents who fit: Tyus Jones, Malcolm Brogdon, Chris Paul, Sam Merrill, Dennis Schroder, Gary Trent Jr., Landry Shamet, Jake LaRavia, Garrison Mathews, Tim Hardaway Jr., Trey Alexander, Mason Jones, Cam Thomas, Keion Brooks

One move I would make: Sign Jones to a two-year $12 million contract.

Under contract: Wagner, Suggs, Bane, Banchero, Jonathan Isaac, Carter, Goga Bitadze, Anthony Black, Jett Howard, Tristan da Silva, Moritz Wagner (T), Caleb Houstan (T), Jase Richardson

Key free agents: Wagner and Houstan

Other free agents: Harris and Cory Joseph

Philadelphia 76ers

Below the tax: $1.8 million Below the first apron: $9.8 million

Below the second apron: $21.7 million

A year after signing Paul George and being declared the "unofficial" winners of the 2024 offseason, expect this summer to be quieter in Philadelphia. The priority this offseason ranges from Joel Embiid's health to re-signing Quentin Grimes and Guerschon Yabusele.

Grimes is a restricted free agent, and Philadelphia can exceed the cap to re-sign him. But if the 76ers use more than $5.7 million of the non-tax midlevel exception to sign Yabusele, the first apron gets triggered, preventing them from signing Grimes unless there is a trade to clear out salary.

Team needs: A reserve lead guard and perimeter defenders

Free agents who fit: De'Anthony Melton, Tyus Jones, Chris Paul, Malcolm Brogdon, Tre Jones, Javonte Green, Gary Payton II, Braxton Key, Amir Coffey, Gary Trent Jr., Bruce Brown, Lamar Stevens, Delon Wright, Grimes, Guerschon Yabusele, Keaton Wallace, Reece Beekman, Dru Smith, Daniss Jenkins, Taran Armstrong

One move I would make: Sign Grimes to a three-year, $48 million contract.

Under contract: Embiid, George, Tyrese Maxey, Kelly Oubre Jr. (P), Andre Drummond (P), Jared McCain, Eric Gordon (P), Adem Bona, Ricky Council IV, Lonnie Walker IV (T), Justin Edwards (T) and VJ Edgecombe

Key free agents: Yabusele and Grimes (R)

Other free agents: Oubre, Drummond, Gordon, Walker and Jared Butler

Tier 5: The first-apron teams

A team is not allowed to use the below roster resources if salary exceeds the first apron, which is at $194.5 million:

Use more than 100% of the traded player exemption. Use a preexisting trade exception. Acquire a player in a sign-and-trade

Dallas Mavericks

Above the tax: $11 million

Above the first apron: $4.6 million

Below the second apron: $7.3 million

After the knee injury to guard Kyrie Irving, the Mavericks are positioned to sign a temporary replacement for the All-Star. Irving declined his $45 million player option (including bonuses) and agreed to a new three-year deal with a starting salary of $36.5 million. The nearly $9 million in savings gives Dallas the option to use the $5.7 million tax mid level exception. Outside of signing a point guard, Dallas also has the option to extend the contract of P.J. Washington, who is eligible starting on Aug. 28.

Team needs: Lead guard and perimeter scoring

Free agents who fit: Ty Jerome, Sam Merrill, Dennis Schroder, Chris Paul, Al Horford, Mason Plumlee, Bol Bol, Paul Reed, Jericho Sims, Thomas Bryant, Collin Gillespie, Keaton Wallace, Reece Beekman, Branden Carlson, Oscar Tshiebwe, PJ Hall

One move I would make: Sign Paul to a one-year, $5.7 million contract.

Under contract: Anthony Davis, Irving, Washington, Klay Thompson, Daniel Gafford, Naji Marshall, Max Christie, Jaden Hardy, Dereck Lively II, Dwight Powell, Olivier-Maxence Prosper, Brandon Williams and Cooper Flagg

Key free agents: None

Other free agents: Dante Exum and Spencer Dinwiddie

Boston Celtics

Above the tax: $15.2 million

Above the first apron: $7.4 million

Below the second apron: $4.5 million

The Celtics not only saved $260 million in salary (plus tax penalties) in the Jrue Holiday and Kristaps Porzingis trades, but Boston escaped the punitive second apron.

While the franchise no longer runs the risk of having its 2033 first-round pick frozen, the Celtics are limited to signing their second-round pick and a free agent to the veteran minimum exception.

Team needs: Frontcourt depth

Free agents who fit: Al Horford, Luke Kornet, Javonte Green, Braxton Key, Bol Bol, Oscar Tshiebwe, Bruce Brown, Kevon Looney, Lamar Stevens, Luke Travers, Jabari Walker, Amir Coffey

One move I would make: Sign Kornet to a one-year, $3.1 million contract. Because the contract is the veteran minimum exception, Boston is charged $2.3 million toward the apron.

Under contract: Jayson Tatum, Jaylen Brown, Anfernee Simons, Georges Niang, Derrick White, Sam Hauser, Payton Pritchard, Baylor Scheierman, Xavier Tillman, Neemias Queta, Jordan Walsh, JD Davison (T) and Hugo Gonzalez

Key free agents: Horford and Kornet

Other free agents: Davison and Torrey Craig

Denver Nuggets

Above the tax: $8 million

Above the first apron: $1 million

Below the second apron: $11 million

Strengthening their depth continues to be a focus for the Nuggets. How they accomplish that probably comes down to three options:

• Former draft picks Jalen Pickett, Peyton Watson, Julian Strawther, Hunter Tyson and DaRon Holmes II develop into consistent rotational players.

• Via trade rather than internal development. Because Denver has one first-round pick in 2031 or 2032 available, its lone tangible asset is Michael Porter Jr. The forward averaged a career-high 18.2 points last season and is owed $38.3 million and $40.8 million, respectively, in the next two seasons. The Nuggets also have a combined $13.5 million in salary of Zeke Nnaji and Dario Saric. (Because the Nuggets are a projected first apron team, they are not allowed to take back more salary in a trade.)

• Free agency, but with limited options. The Nuggets are top-heavy in salary with Nikola Jokic, Jamal Murray, Porter and Aaron Gordon comprising 82% of their total payroll, and the first year of Murray's extension puts Denver over the first apron once again. Unless a trade materializes to clear out salary, Denver has only the veteran minimum exception available.

The Nuggets also have four key players who are extension-eligible; Jokic, Porter, Christian Braun and Watson. Jokic is eligible to sign a three-year, $212 million contract.

Team needs: A backup big and reserve backcourt depth

Free agents who fit: Luke Kornet, Paul Reed, Kevon Looney, Al Horford, Paul Reed, Ben Simmons, Charles Bassey, Jordan McLaughlin, Markelle Fultz, Mason Plumlee, Amir Coffey, Javonte Green, Jabari Walker, Branden Carlson, Luke Travers, Ryan Rollins, Dalano Banton

One move I would make: Sign Kornet to a two-year, $11.7 million contract.

Under contract: Jokic, Murray, Porter, Gordon, Nnaji, Saric (P), Braun, Holmes, Strawther, Watson, Pickett and Tyson

Key free agent: Russell Westbrook

Other free agents: Saric, DeAndre Jordan and Vlatko Cancar

New York Knicks

Above the tax: $12 million

Above the first apron: $4 million

Below the second apron: $8 million

Like the Nuggets, the Knicks face the same options as a first-apron team. The internal development focuses on last year's draft picks, Pacome Dadiet and Tyler Kolek, who played a combined 400 minutes in the regular season. And because 93% of the Knicks' payroll is tied up within their starting five and sixth man Mitchell Robinson, the Knicks will need to be resourceful in free agency. New York will have to sell any potential free agent signings on taking less money -- and perhaps less playing time -- with the goal of competing for a championship. Under fired head coach Tom Thibodeau last season, the Knicks reserves ranked last in minutes per game.

The trade market, meanwhile, is less advantageous unless New York looks to move one of its starters or Robinson. Robinson and Mikal Bridges are eligible this summer to sign four-year extensions.

Team needs: Bench depth, perimeter shooting and 3-and-D wings

Free agents who fit: Sam Merrill, Javonte Green, Gary Payton II, Amir Coffey, Luke Kennard, Gary Trent Jr., Taurean Prince, Bruce Brown, Trey Lyles, Jake LaRavia, Chris Boucher, Riley Minix, Trey Alexander, Jalen Bridges, Keion Brooks

Moves I would make: Sign Brown, Coffey and Boucher to the veteran minimum exception.

Under contract: Karl-Anthony Towns, OG Anunoby, Jalen Brunson, Bridges, Josh Hart, Robinson, Miles McBride, Dadiet, Kolek, P.J. Tucker (T) and Ariel Hukporti (T)

Key free agent: Landry Shamet

Other free agents: Tucker, Hukporti, Precious Achiuwa, Cameron Payne and Delon Wright

Toronto Raptors

Above the tax: $240,000

Below the first apron: $1 million

Below the second apron: $13 million

Even before the Raptors and Masai Ujiri, president of basketball operations, parted ways, Toronto was considered one of the wild cards this summer. Though the Raptors don't have the financial flexibility to be active in free agency, they do have their own first-round pick in the next seven drafts and five players earning more than $19 million, including Brandon Ingram and RJ Barrett.

Team needs: Availability, veterans and a reserve big

Free agents who fit: Chris Paul, Malcolm Brogdon, Larry Nance Jr., Al Horford, Luke Kornet, Kevon Looney, Dennis Schroder, Russell Westbrook, Luke Kennard, Mason Plumlee, Trey Lyles, Branden Carlson

One move I would make: Sign Ochai Agbaji to a three-year $39 million extension.

Under contract: Scottie Barnes, Ingram, Immanuel Quickley, RJ Barrett, Jakob Poeltl, Agbaji, Gradey Dick, Ja'Kobe Walter, Jonathan Mogbo, Jamal Shead, A.J. Lawson, Colin Castleton, Jamison Battle and Collin Murray-Boyles

Key free agent: Chris Boucher

Other free agents: Garrett Temple

Tier 6: The second-apron teams

The $207.8 million second apron restricts teams in how they can add to their roster outside of re-signing their own free agents, using the veteran minimum exception and signing draft picks.

In short: Second-apron teams better like their current rosters.

A team is not allowed to use the below roster resources if salary exceed the second apron:

Sign a player to the $5.7 million tax mid level exception Use more than 100% of the traded player exemption Sign-and-trade a free agent and exceed the second apron Aggregate contracts sent out Use a pre-existing trade exception Send cash in a trade

A second-apron team will have their 2033 first-round pick frozen if they finish the regular season above $207.8 million in salary. Unlikely bonuses for players, even if not reached, count toward the apron.

Cleveland Cavaliers

Above the tax: $30 million

Above the first apron: $25 million

Below the second apron: $13 million

We will learn how much impact the CBA has in Cleveland, especially in light of Darius Garland's toe injury. Garland is probably out for the early part of the next season and his replacement, Ty Jerome, is an unrestricted free agent. Cleveland is allowed to sign Jerome to a contract up to four years and $63 million.

By doing so, the Cavaliers would not only increase their luxury tax penalty but bury themselves further over the second apron. If Jerome and Sam Merrill are not brought back, Cleveland has only the veteran minimum exception to replace them.

Team needs: Backcourt and frontcourt depth

Free agents who fit: Jerome, Merrill, Chris Paul, Al Horford, Mason Plumlee, Bol Bol, Paul Reed, Jericho Sims, Thomas Bryant, Collin Gillespie, Keaton Wallace, Reece Beekman, Branden Carlson, Oscar Tshiebwe, PJ Hall

Moves I would make: The Garland injury prioritizes Cleveland to sign Jerome to a three-year, $33 million contract. To shore up frontcourt depth, sign Horford to a one-year, $3.6 million contract.

Under contract: Donovan Mitchell, Garland, Evan Mobley, De'Andre Hunter, Jarrett Allen, Max Strus, Isaac Okoro, Jaylon Tyson, Dean Wade, Chuma Okeke (T) and Craig Porter Jr.

Key free agents: Jerome and Merrill

Other free agents: Okeke, Javonte Green and Tristan Thompson

Phoenix Suns

Above the tax: $35 million

Above the first apron: $28.5 million

Above the second apron: $17 million

Outside of Boston, no team has been more active in reshaping its roster than Phoenix. But unlike the approach Boston took to shed significant salary, Phoenix remains over the second apron and is projected to spend $425 million in salary and tax penalties in 2025-26. The Suns have only the veteran minimum exception to use in free agency.

Team needs: Facilitator, perimeter defenders and frontcourt depth

Free agents who fit: Chris Paul, De'Anthony Melton, Markelle Fultz, Paul Reed, Braxton Key, Lamar Stevens, Cameron Payne, Delon Wright, Jordan McLaughlin, Keaton Wallace, Reece Beekman, Luke Travers, Oscar Tshiebwe, Branden Carlson, Micah Potter

One move I would make: Negotiate a contract buyout with Bradley Beal that reduces his $110 million in guaranteed salary to $80 million. The $80 million is then stretched over five years, giving Phoenix a $16 million cap hit per year. The savings would put Phoenix under the first and second apron and save the Suns nearly $200 million in luxury taxes.

Under contract: Beal, Devin Booker, Jalen Green, Dillon Brooks, Grayson Allen, Royce O'Neale, Ryan Dunn, Oso Ighodaro, Cody Martin, Mark Williams, Nick Richards and Khaman Maluach

Key free agent: Tyus Jones

Other free agents: Bol Bol, Mason Plumlee, Damion Lee and Monte Morris