We Explain the Mid-Level Exception in Detail and which players teams have used it with so far

In addition to receiving over 154 million dollars in salary cap space and the ability to surpass that limit to sign players using Bird rights or the minimum salary exception, each NBA team also receives a mid-level exception. The value of this exception varies based on the team's total salary.

A team that stays below the salary cap to use its available cap space, for example, receives a form of the MLE known as a room exception. A team that exceeds the salary cap receives the full mid-level exception, unless that team also exceeds the first tax threshold (195,945,000 dollars), in which case they get a modest "taxpayer" version of the MLE. A team whose salary surpasses the second tax threshold (207,824,000 dollars) cannot use their mid-level exception at all.

Earlier this offseason, we detailed the exact values of each form of mid-level exception, but here is a quick summary:

Room Exception: can be used for contracts up to three years, with an initial salary of up to 8,781,000 $.

Full Mid-Level Exception/Non-Taxpayer: can be used for contracts up to four years, with an initial salary of up to 14,104,000 $.

Note: While its name may suggest otherwise, using the non-taxpayer mid-level exception does not mean a team cannot or will not surpass the luxury tax line (187,895,000 dollars) by the end of the season; it simply means that the team's total salary cannot exceed the first tax threshold (195,945,000 dollars).

Mid-Level Exception for Taxpayers: can be used for contracts up to two years, with an initial salary of up to 5,685,000 $.

Now that most NBA teams have depleted their salary cap space, it's worth keeping an eye on which clubs still have part or all of their mid-level exceptions available, which we will do in the following space.

This list will be updated throughout the 2025/26 season, and new MLE agreements will be added once those signings (or trades) have been officially completed and we confirm the contract details.

Note: After the 2026 trade deadline, the value of the exceptions listed below will begin to be prorated downwards.

This is the current situation:

Mid-Level Exception:

Non-Taxpayer: 14,104,000 $

Taxpayer: 5,685,000 $

Teams marked with an asterisk (*) technically have access to the full mid-level exception for non-taxpayers, but are currently unable to use it in full without exceeding the first tax threshold.

Atlanta Hawks

Utilized: 11,000,000 $ (Luke Kennard)

Boston Celtics

Utilized: 0 $

The Celtics are not currently able to use any part of the MLE due to their proximity to the second threshold.

Charlotte Hornets

Utilized: 0 $ *

Chicago Bulls

Utilized: 0 $

Cleveland Cavaliers

Utilized: 0 $

The Cavaliers operate above the second level and currently do not have access to a mid-level exception.

Dallas Mavericks

Utilized: 5,685,000 $ (D'Angelo Russell)

The Mavericks operate above the first level and currently can only use the portion of the MLE corresponding to taxpayers.

Denver Nuggets

Utilized: 0 $ *

Detroit Pistons

Utilized: 14,104,000 $ (Caris LeVert)

Golden State Warriors

Utilized: 0 $

Houston Rockets

Utilized: 12,700,000 $ (Dorian Finney-Smith)

Indiana Pacers

Utilized: 0 $

Los Angeles Clippers

Utilized: 8,750,000 $ (Brook Lopez)

Los Angeles Lakers

Utilized: 8,104,000 $ (Deandre Ayton); 6,000,000 $ (Jake LaRavia)

Miami Heat

Utilized: 0 $ *

Minnesota Timberwolves

Utilized: 0 $

The Timberwolves are operating above the first threshold and currently can only use the portion of the MLE corresponding to taxpayers.

New Orleans Pelicans

Utilized: 8,000,000 $ (Kevon Looney)

New York Knicks

Utilized: 5,500,000 $ (Guerschon Yabusele)

The Knicks are operating above the first threshold and currently can only use the portion of the MLE corresponding to taxpayers.

Oklahoma City Thunder

Utilized: 0 $ *

Orlando Magic

Utilized: 7,000,000 $ (Tyus Jones)

Philadelphia 76ers

Utilized: 0 $ *

Phoenix Suns

Utilized: 0 $

The Suns are operating above the second threshold and currently do not have access to a mid-level exception.

Portland Trail Blazers

Utilized: 0 $

Sacramento Kings

Utilized: 0 $ *

San Antonio Spurs

Utilized: 11,000,000 $ (Luke Kornet)

Toronto Raptors

Utilized: 0 $

The Raptors are operating above the first threshold and currently can only use the portion of the MLE corresponding to taxpayers.

Utah Jazz

Utilized: 9,219,512 $ (Kyle Anderson)

Note: Anderson was acquired through a trade.

Washington Wizards

Utilized: 0 $

Salary Exception:

Available: 8,781,000 $

Brooklyn Nets

Utilized: 0 $

Memphis Grizzlies

Utilized: 0 $

Note: Reportedly, the Grizzlies will use their salary exception to sign Ty Jerome, but the deal is not yet official.

Milwaukee Bucks

Utilized: 5,134,000 $ (Kevin Porter Jr.)

This news is an automatic translation. You can read the original news, Explicamos la Mid-Level Exception detalladamente y con qué jugadores la han usado hasta ahora los equipos