Player (15)	Pos.	Cap Figure	Base Salary	Likely Incent.	Unlikely Incent.	Trade Bonus	Cap Figure	Cap % Team	Cap % League	Cash Remaining (Guaranteed)	Notes
Embiid Joel Embiid	C	$47,607,350	$47,607,350	-	-	-	$47,607,350	24.58	35.00	$213,280,928 ($213,280,928)	Vet Extension / Bird
Harris Tobias Harris	PF	$39,270,150	$39,270,150	-	-	-	$39,270,150	20.28	28.87	$39,270,150 ($39,270,150)	Free Agent (Max) / Bird
Harden James Harden	SG	$35,640,000	$35,640,000	-	-	-	$35,640,000	18.40	26.20	$35,640,000 ($35,640,000)	Free Agent / Bird
Tucker P.J. Tucker	PF	$11,014,500	$11,014,500	-	-	-	$11,014,500	5.69	8.10	$22,553,500 ($22,553,500)	Free Agent / NT-MLE
Melton De'Anthony Melton	SG	$8,000,000	$8,000,000	-	-	-	$8,000,000	4.13	5.88	$8,000,000 ($8,000,000)	Acquired via Trade
Reed Paul Reed	C	$7,723,000	$7,723,000	-	-	-	$7,723,000	3.99	5.68	$23,555,150 ($7,723,000)	Free Agent / Bird
Korkmaz Furkan Korkmaz	SG	$5,370,370	$5,370,370	-	-	-	$5,370,370	2.77	3.95	$5,370,370 ($5,370,370)	Free Agent / Bird
Maxey Tyrese Maxey	PG	$4,343,920	$4,343,920	-	-	-	$4,343,920	2.24	3.19	$4,343,920 ($4,343,920)	Drafted / Rookie Scale
House Jr. Danuel House Jr.	SF	$4,310,250	$4,310,250	-	-	-	$4,310,250	2.23	3.17	$4,310,250 ($4,310,250)	Free Agent / Bi-Annual
Springer Jaden Springer	PG	$2,226,240	$2,226,240	-	-	-	$2,226,240	1.15	1.64	$6,244,603 ($2,226,240)	Drafted / Rookie Scale
Beverley Patrick Beverley	PG	$2,019,706	$3,196,448	-	-	-	$2,019,706	1.04	1.48	$3,196,448 ($3,196,448)	Free Agent / Minimum
Harrell Montrezl Harrell	C	$2,019,706	$2,891,467	-	-	-	$2,019,706	1.04	1.48	$2,891,467 ($2,891,467)	Drafted / Minimum
Bamba Mohamed Bamba	C	$2,019,706	$2,346,614	-	-	-	$2,019,706	1.04	1.48	$2,346,614 ($2,346,614)	Free Agent / Minimum
Petrusev Filip Petrusev	PF	$1,119,563	$1,119,563	-	-	-	$1,119,563	0.58	0.82	$3,011,420 ($559,782)	Drafted / Minimum G'teed: $559,782
Training Camp/Exhibit 10, Exhibit 9
SmartJavonte Smart	G	$1,801,769	$1,801,769			-	$1,801,769	-	-	-	Exhibit-10

2023-24 Two-Way

Players signed to Two-Way contracts that are currently designated to G-League affiliate. Two-way salaries do not count against a team's Total Cap/Tax Allocations.

Player (3)	Pos.
Council IVRicky Council IV	G
SmithTerquavion Smith	SG
TubelisAzuolas Tubelis

2023-24 Cap Holds

Cap holds represent "placeholders" for pending free agents, unsigned draft picks, offer sheets, etc... Since the 76ers are currently over the league salary cap, these cap holds do not count against their Total Cap figure. Renouncing these cap holds will NOT afford the team any new cap space. These figures are not counted toward a team's Luxury Tax Allocation.

Player (7)	Pos.	Qualifying Offer	Likely Incent.	Unlikely Incent.	Trade Kicker	Cap Figure	Rights
ScottMike Scott	PF	-				$9,510,165	Early Bird
DedmonDewayne Dedmon	C	-				$2,019,706	Non-Bird
MillsapPaul Millsap	PF	-				$2,019,706	Non-Bird
O'QuinnKyle O'Quinn	C	-				$2,019,706	Non-Bird
KingLouis King	SF	-				$1,801,769	Two-Way
McClungMac McClung	PG	-				$1,801,769	Two-Way
PowellMyles Powell	SG	-				$1,801,769	Two-Way

Exceptions

Exceptions are essentially "grants" offering teams an additional way to sign players. Exceptions can be split up for multiple player signings, however only one of these exceptions may be used in a season and they cannot be combined.

Non-Taxpayer Mid-Level Exception Details is awarded annually to teams who are above the cap but below the Luxury Tax Apron ($172,346,000) and can be used for contracts up to 4 years in length.

Trade Exception Details becomes available when a team relinquishes more salary than it acquires during a trade. The "credit" balance remains as an exception that can be used within the next year to acquire salary via trade without further relinquishing additional salary.

Type	Reason (Used On)	Original	Available
Non-Taxpayer Mid-Level		$12,405,000	$12,405,000
Trade 2/09/2024	Matisse Thybulle trade with POR	$2,448,846	$2,448,846

2023-24 Luxury Tax Totals

Denotes the 76ers current standing in terms of the luxury tax threshold. Teams that spend over the threshold pay fines (estimated below).

Type		Totals
2023 NBA Luxury Tax Threshold		$165,294,000
Total Taxable Salaries		$172,684,461
Current Luxury Tax Space		$-7,390,461
Est. Luxury Tax Bill		$19,073,771

2023-24 Philadelphia 76ers Salary Cap Totals

The 76ers are currently over the league salary cap. This means Cap Holds & Exceptions are NOT included in their Total Cap Allocations, and renouncing these figures will not afford them any cap space. The team may only sign outside players using any available exceptions or at league minimum salaries.

Cap Type	Total
Active Roster Cap	$172,684,461
Cap Holds	$20,974,590
Total Salaries	$193,659,051
2023 NBA Salary Cap Max	$136,021,000
Actual Cap Max Space	$-57,638,051

Cap Type	Cap Total
Active Roster Cap	$172,684,461
Cap Holds	$20,974,590
Total Cap Allocations	$193,659,051
Salary Cap Maximum
2023 NBA Salary Cap Max	$136,021,000
Current Cap Space	$-57,638,051
"Super Tax" Apron
2023 NBA Super-Tax Apron	$182,794,000
Super-Tax Apron Space	$10,109,539

 

2023-24 Practical Cap Space

Available Practical Cap Space:

$-70,938,270 — $-36,103,680

$-70,938,270

Projected Practical Cap Space:

This is calculated by determining all guaranteed salaries + any dead cap from non-guaranteed salaries + estimated exercised and declined options + estimated retained cap holds and draft pool cap holds.

$-36,103,680

Maximum Possible Cap Space:

This is calculated by determining all guaranteed salaries + any dead cap from non-guaranteed salaries. All other options, cap holds, exceptions are assumed as declined, waived or renounced.

Deadlines

Deadline Date	Player	Type	Value
10/31/2023	Jaden Springer	2024-25 Club Option	$4,018,363
1/10/2024	Filip Petrusev	2023-24 Guaranteed	$1,119,563
1/10/2024	Javonte Smart	2023-24 Guaranteed	$1,801,769
6/29/2024	Azuolas Tubelis	2024-25 Qualifying Offer — Two-Way	$1,981,953
6/29/2024	Tyrese Maxey	2024-25 Qualifying Offer	$6,259,588
6/29/2024	Ricky Council IV	2024-25 Qualifying Offer — Two-Way	$1,981,953
6/29/2024	Terquavion Smith	2024-25 Qualifying Offer — Two-Way	$1,981,953
6/29/2024	Javonte Smart	2024-25 Qualifying Offer	$2,432,388
6/29/2024	P.J. Tucker	2024-25 Player Option	$11,539,000
1/10/2025	Paul Reed	2025-26 Guaranteed — or if win opening round of 2023-24 playoffs	$7,723,000
1/10/2025	Filip Petrusev	2024-25 Guaranteed	$1,891,857
6/29/2025	Jaden Springer	2025-26 Qualifying Offer	$5,987,361
1/10/2026	Paul Reed	2026-27 Guaranteed — or if win opening round of 2023-24 playoffs	$8,109,150
6/29/2026	Joel Embiid	2026-27 Player Option	$59,024,000

Future Draft Picks

• Round 1
• Round 2