NBA Team Wiki
Houston Rockets
Western Conference · 2026-27
Luxury taxpayer
Payroll
$208.0M
Over cap
$43.0M
Over tax line
$7.0M
Luxury tax bill · 2026-27
$10,852,850
$7,027,343 over the $201,000,000 tax line
Standard tax rates apply.
Cap
$165M
$165M
Tax
$201M
$201M
1st apron
$209M
$209M
2nd apron
$222M
$222M
$208M
Roster & salaries
| Player | Age | Yrs left | Salary | % of cap |
|---|---|---|---|---|
| Kevin Durant | 37 | 2 | $43,902,439 | 26.6% |
| Alperen Şengün | 24 | 4 | $35,642,202 | 21.6% |
| Fred VanVleet | 32 | 1 | $25,000,000 | 15.2% |
| Jabari Smith Jr. | 23 | 5 | $23,643,411 | 14.3% |
| Tari Eason | 25 | 5 | $14,051,724 | 8.5% |
| Steven Adams | 33 | 2 | $13,000,000 | 7.9% |
| Amen Thompson | 23 | 6 | $12,258,609 | 7.4% |
| Reed Sheppard | 22 | 2 | $11,108,880 | 6.7% |
| Clint Capela | 32 | 2 | $7,035,000 | 4.3% |
| Marcus Smart | 32 | 2 | $6,064,000 | 3.7% |
| Julian Phillips | 22 | 1 | $2,537,526 | 1.5% |
| Oscar Tshiebwe | 26 | 1 | $2,537,526 | 1.5% |
| Isaiah Crawford | 24 | 2 | $2,449,421 | 1.5% |
| Jae'Sean Tate | 30 | 1 | $2,449,421 | 1.5% |
| Bogdan Bogdanović | 34 | 1 | $2,449,421 | 1.5% |
| Bruce ThorntonR | 23 | 4 | $1,357,763 | 0.8% |
| Jack KayilR | · | 2 | $1,270,000 | 0.8% |
| Ugonna OnyensoR | · | 2 | $1,270,000 | 0.8% |
| Total (18 players) | $208,027,343 | 126% | ||
Rookie class (3): Bruce Thornton, Jack Kayil, Ugonna Onyenso
Tax breakdown
$7,027,343 over the $201,000,000 tax line · standard rates
| Bracket | Amount in band | Rate | Tax |
|---|---|---|---|
| $0 to $5,780,000 | $5,780,000 | $1.50 | $8,670,000 |
| $5,780,000 to $7,027,343 | $1,247,343 | $1.75 | $2,182,850 |
| Total luxury tax | $10,852,850 | ||
Total payroll $208,027,343. Tax payroll approximated as the sum of guaranteed cap hits; offseason rosters may be incomplete.