30 teams, six tiers based on their ability to spend in free agency: Keep an eye on 76ers, Thunder

The 2024 NBA offseason is officially here and teams can turn toward reshaping their rosters.

Starting on the first day after the NBA Finals conclude, teams are allowed to negotiate with their own free agents and players become eligible to sign an extension. Starting June 30 at 6 p.m. ET, teams will be allowed to negotiate with free agents who are not on their rosters.

To illustrate what to expect this offseason, we’ve placed all 30 teams into six tiers, ranging from franchises that can easily generate salary cap space to those who are expected to be in the luxury tax — and potentially reach the punitive first- and second-apron levels.

We’ve also highlighted which players teams in each level could be targeting, while addressing the challenges that lie ahead.

Note: We are projecting whether player and team options will be exercised or declined and if non-guaranteed contracts will be guaranteed. This story will be updated if a player’s status changes between now and June 30. The 2024 second-round picks and two-way players are not listed below.

Jump to a team:
ATL | BOS | BKN | CHA | CHI | CLE
DAL | DEN | DET | GS | HOU | IND
LAC | LAL | MEM | MIA | MIL | MIN
NO | NY | OKC | ORL | PHI | PHX
POR | SAC | SA | TOR | UTA | WAS

TIER 1: Salary cap space teams

Having significant salary cap space last offseason worked for a team like the Houston Rockets, who had $66 million in spending power in 2023. The additions of Fred VanVleet, Dillon Brooks, Jeff Green and Jock Landale — along with the hiring of coach Ime Udoka — saw the Rockets increase their win total from 22 to 41 games.

This offseason, the Detroit Pistons and Utah Jazz once again project to have financial flexibility, as do three playoff teams — the Oklahoma City Thunder, Orlando Magic and Philadelphia 76ers.

The 76ers have 2023 MVP Joel Embiid and All-Star guard Tyrese Maxey as selling points to free agents, or Philadelphia could be an ideal destination for a disgruntled All-Star wanting a new team. The Thunder have All-NBA guard Shai Gilgeous-Alexander, while Orlando has All-Star forward Paolo Banchero.

A trend to monitor is whether rebuilding teams such as Detroit, Utah, or the San Antonio Spurs rent cap space out in trades. Last offseason, the Pistons acquired Joe Harris and Monte Morris and the Jazz brought in John Collins to help those players’ previous teams get cap relief.

Another example was the Thunder taking on Davis Bertans‘ $17 million salary in 2023-24 from the Dallas Mavericks to move up two slots in the 2023 draft to select guard Cason Wallace.

One rule worth mentioning is that teams are required to spend 90% of the $141 million salary cap by the first day of the regular season. That would mean a team such as Detroit — which has $95 million in salary, including for its 2024 first-round pick and $28 million in non-guaranteed salaries — has to spend $126.9 million by Oct. 22.

If the Pistons fail to reach the minimum requirement by opening night, the difference will get distributed to their own players. Detroit would also forfeit receiving the end-of-season cash distribution to non-tax-paying teams, which is projected to be $11.7 million.

A team over the cap will also have the $8.1 million room midlevel exception to use either to sign a player or acquire one 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 $13 million. A “player” designation means the player can opt in to a final year of his current deal.

The cap space free agents you should know: LeBron James (player), Paul George (player), Pascal Siakam, Tyrese Maxey (restricted), OG Anunoby (player), DeMar DeRozan, Klay Thompson, James Harden, Buddy Hield, Miles Bridges, Kentavious Caldwell-Pope (player), Malik Monk, Nicolas Claxton, Isaiah Hartenstein, Immanuel Quickley (restricted), Tyus Jones, Tobias Harris and D’Angelo Russell

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Projected room: $62 million

The team’s new president of basketball operations, Trajan Langdon, inherits a 14-win Detroit team that enters the offseason with up to $62 million in room. There are plenty of needs, including surrounding 2021 No. 1 pick Cade Cunningham with more talent and support.

The Pistons ranked 26th this season in 3-point shooting. This is the fourth consecutive season Detroit ranked in the bottom 10 in 3-point field goal percentage.

Free agents who fit: Simone Fontecchio, Kris Dunn, Miles Bridges, Buddy Hield, Gary Trent Jr., Malik Monk, Isaac Okoro, Naji Marshall, Royce O’Neale, Caleb Martin, Kelly Oubre, Haywood Highsmith, Derrick Jones Jr., Isaiah Hartenstein, Tobias Harris and Joe Ingles

Who returns/joins: Isaiah Stewart, Cade Cunningham, Ausar Thompson, Jaden Ivey, Jalen Duren, Quentin Grimes, Marcus Sasser, Simone Fontecchio (free agent cap hold) and first-rounder

Who might be gone: Troy Brown (waived), Evan Fournier (team option declined), Chimezie Metu (team option declined), Stanley Umude (team option declined), James Wiseman and Malachi Flynn

Key free agent: Simone Fontecchio

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Projected room: $33 million

The Thunder have not been known to spend outside of their own players in free agency. The five players on the roster who signed as free agents — Luguentz Dort, Isaiah Joe, Lindy Waters III, Bismack Biyombo and Mike Muscala — earned no more than $2 million at the time they signed.

OKC could bring on a big who can complement center Chet Holmgren, as the team allowed the third-most second-chance points in the regular season and fourth most in the postseason.

Free agents who fit: Aaron Wiggins, Isaiah Joe, Derrick Jones Jr., Nicolas Claxton, Isaiah Hartenstein, Klay Thompson, Goga Bitadze, Naji Marshall, Patrick Williams, Haywood Highsmith, Daniel Theis, Gary Harris, Sam Hauser, Precious Achiuwa and Alec Burks

Who returns/joins: Shai Gilgeous-Alexander, Luguentz Dort, Chet Holmgren, Josh Giddey, Kenrich Williams, Cason Wallace, Ousmane Dieng, Jalen Williams, Jaylin Williams (non-guaranteed), Lindy Waters III (team option exercised), Isaiah Joe (team option exercised), Aaron Wiggins (team option exercised) and first-rounder (via HOU)

Who might be gone: Gordon Hayward, Bismack Biyombo and Mike Muscala

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Projected room: $32 million

Because of rookie extensions for Franz Wagner and Jalen Suggs this offseason and Paolo Banchero next year, Orlando is in a two-year financial window to utilize cap space.

The goal in free agency is to improve an offense that ranked 22nd in efficiency and 24th in 3-point shooting. The Magic were the only playoff team that ranked in the bottom 10 in shooting from 3.

Free agents who fit: Tyus Jones, Paul George, D’Angelo Russell, Klay Thompson, Malik Monk, Buddy Hield, Gary Trent Jr., Haywood Highsmith, Naji Marshall, De’Anthony Melton, Dalano Banton, and Caleb Martin

Who returns/joins: Cole Anthony, Paolo Banchero, Wendell Carter Jr., Jalen Suggs, Anthony Black, Franz Wagner, Jett Howard, Jonathan Isaac (non-guaranteed), Joe Ingles (team option), Moritz Wagner (team option), Caleb Houstan (non-guaranteed) and first-rounder

Who might be gone: Chuma Okeke, Gary Harris and Markelle Fultz

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Projected room: $53 million

Armed with at least $50 million in room, Philadelphia enters its most critical offseason in franchise history. The goal for president of basketball operations Daryl Morey is to surround the All-Star duo of Joel Embiid and Tyrese Maxey with high-level starters while also retaining the team’s own free agents.

One scenario that should not be overlooked is Philadelphia targeting an All-Star in a trade. Besides cap space and the ability to use their own free agents in a sign-and-trade, the 76ers have five tradable first-round draft picks and multiple pick swaps available.

Free agents who fit: Paul George, OG Anunoby, DeMar DeRozan, Kentavious Caldwell-Pope, Royce O’Neale, Naji Marshall, Daniel Theis, Kyle Lowry, Kelly Oubre, De’Anthony Melton, Simone Fontecchio, Mo Wagner, Bol Bol, Gary Trent Jr., Klay Thompson and Nicolas Batum

Who returns/joins: Joel Embiid, Paul Reed (non-guaranteed), Ricky Council IV (non-guaranteed), Tyrese Maxey (free agent hold) and first-rounder

Who might be gone: Jeff Dowtin (team option declined), Tobias Harris, Buddy Hield, Robert Covington, Kenyon Martin Jr., Cameron Payne and Mohamed Bamba

Key free agents: Nicolas Batum, De’Anthony Melton, Kyle Lowry and Kelly Oubre

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Projected room: $31 million

Besides the continued development of their former draft picks, Utah enters the offseason with three priorities. The first is identifying a lead guard to play with Keyonte George.

“I’m still not sure [George] is a franchise point guard, I think he can play point guard, but I think that he can play with another guard playing the point, [and] he can play off the ball,” Jazz president of basketball operations Danny Ainge said in April.

The second is to lock up Lauri Markkanen to a long-term contract. Markkanen is eligible for a renegotiation and Utah can use some of its $31 million in room to boost his $18 million contract this season.

And the third is to find roster consistency. The Jazz have used 54 different starting lineups in the past two seasons.

Free agents who fit: Tyus Jones, Miles Bridges, Isaac Okoro, Naji Marshall, Markelle Fultz, Bruce Brown Jr., Caleb Martin, Josh Richardson, Derrick Jones, Royce O’Neale, Kentavious Caldwell-Pope, D’Angelo Russell, Gary Trent Jr. and Kelly Oubre Jr.

Who returns/joins: John Collins, Collin Sexton, Jordan Clarkson, Taylor Hendricks, Keyonte George, Walker Kessler, Brice Sensabaugh, Lauri Markkanen (partial guarantee), Omer Yurtseven (non-guaranteed), Darius Bazley (non-guaranteed), Kenneth Lofton (non-guaranteed), first-rounder (own) and first-rounder (via OKC)

Who might be gone: Talen Horton-Tucker, Kris Dunn, Luka Samanic and Kira Lewis Jr.

TIER 2: Salary cap space teams

The Charlotte Hornets, Spurs and Toronto Raptors could join the above group of six cap space teams — but at a cost.

For the Hornets to create $31 million in room, they would need to let free agent Miles Bridges walk and also waive Davis Bertans and Seth Curry.

The Raptors have a decision on what they prioritize more: the $23 million expiring contract of Bruce Brown Jr., or the ability to create up to $29 million in space to sign free agents.

The likely scenario is that Charlotte and Toronto enter the offseason with the $12.9 million nontax midlevel exception available to use.

The Spurs would need to waive guard Devonte’ Graham for them to have $20 million in space.

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Above the cap: $3.7 million

The Hornets overhauled basketball operations, hiring Jeff Peterson as general manager and Charles Lee as coach. The roster they inherit won 21 games and returns 14 players. The big decision is whether Bridges, who is a free agent, is part of the team’s long-term plan. Bridges averaged career highs in points (21.0), usage rate, rebounds and steals.

The team would like to add catch-and-shoot threats on the perimeter, a rim-protector and an offensive pain presence. The Hornets ranked 21st in 3-point percentage this season. Charlotte will also get a boost with a healthy Mark Williams. Opponents ranked second in rebounding percentage and shot 66% on shots less than 5 feet from the basket. Charlotte also finished 22nd in points scored in the paint.

Free agents who fit: Miles Bridges, Josh Richardson, Patrick Beverley, Markelle Fultz, Kessler Edwards, Cam Reddish, Haywood Highsmith, Jalen Smith, Mason Plumlee, Jae’Sean Tate and Gary Harris

Who returns/joins: LaMelo Ball, Brandon Miller, Grant Williams, Cody Martin, Vasilije Micic, Nick Richards, Tre Mann, Mark Williams, Nick Smith Jr., Davis Bertans (partial guarantee), Seth Curry (non-guaranteed), Bryce McGowens (non-guaranteed), Aleksej Pokusevski (non-guaranteed), JT Thor (team option exercised) and first-rounder

Key free agent: Miles Bridges

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Below the cap: $7 million

Improvements to the roster likely will occur internally or with a trade. The offseason priorities remain finding stability at point guard and shooters to complement NBA Rookie of the Year Victor Wembanyama.

The Spurs started Jeremy Sochan at point guard before switching back to Tre Jones. San Antonio was outscored by 19.2 points per 100 possessions in the games Sochan started at point guard. The Spurs ranked 20th in 3-point percentage among reserves.

Free agents who fit: Tyus Jones, D’Angelo Russell, Malik Monk, Aaron Holiday, Vit Krejci, Dalano Banton, Malik Beasley, Garrison Mathews, Lester Quinones, De’Anthony Melton, Jaxson Hayes, Saddiq Bey, Cole Swider, Nicolas Batum, Joe Ingles, Matt Ryan, Sam Hauser, Lonnie Walker, Simone Fontecchio, Cam Reddish, Yuta Watanabe and Obi Toppin

Who returns/joins: Victor Wembanyama, Keldon Johnson, Devin Vassell, Zach Collins, Tre Jones, Jeremy Sochan, Malaki Branham, Blake Wesley, Sidy Cissoko, Julian Champagnie (contract guaranteed), Devonte’ Graham (contract guaranteed), Charles Bassey (non-guaranteed), first-rounder (own) and first-rounder (via TOR)

Who might be gone: Cedi Osman and Sandro Mamukelashvili

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Below the cap: $7 million

The Raptors are in a similar position to where the Indiana Pacers were after trading for Tyrese Haliburton in 2022. In Toronto’s case, it has a franchise player in Scottie Barnes to build around. Barnes joins restricted free agent Immanuel Quickley, RJ Barrett, Jakob Poeltl, Gradey Dick and Kelly Olynyk as a foundation to work from.

If the $23 million Bruce Brown team option is exercised, Toronto will have $40 million in expiring contracts to use in a trade either in the offseason or closer to the trade deadline. Improvement could come from adding another big and more bench scoring. The Raptors ranked 28th in 3-point percentage from their reserves.

Free agents who fit: Immanuel Quickley, Markelle Fultz, Monte Morris, Aaron Holiday, Jose Alvarado, Kyle Lowry, De’Anthony Melton, Malik Beasley, Gary Harris, Josh Richardson, Isaiah Joe, Bruce Brown Jr., Lonnie Walker, Sam Hauser, Jeff Green, Robert Covington, Taurean Prince, KJ Martin and Haywood Highsmith

Who returns/joins: RJ Barrett, Jakob Poeltl, Kelly Olynyk, Chris Boucher, Scottie Barnes, Ochai Agbaji, Gradey Dick, Jalen McDaniels, Javon Freeman-Liberty (non-guaranteed), Bruce Brown (team option exercised) and first-rounder (via IND)

Key free agent: Immanuel Quickley

Who might be gone: Gary Trent Jr., Jordan Nwora and Garrett Temple

Tier 3: The $12.9 million nontax midlevel exception club

The Brooklyn Nets, Houston Rockets and Washington Wizards are struck in the middle.

None of those teams has the ability right now to create room, nor are they in financial purgatory and pressed against the luxury tax.

They can utilize the $12.9 million nontax midlevel exception, a valuable resource for signing a free agent or acquiring a player in a trade.

The $5.2 to $12.9 million midlevel free agents you should know: Spencer Dinwiddie, Caleb Martin, Patrick Williams (restricted), Jonas Valanciunas, Markelle Fultz, Derrick Jones Jr., Gary Trent Jr., Gary Payton II (player), Bruce Brown (team), Luke Kennard (team), Malik Beasley, Gary Harris, De’Anthony Melton, Isaiah Joe (team), Max Christie (restricted), Isaac Okoro (restricted), Royce O’Neale, Kyle Anderson, Naji Marshall, Sam Hauser (team), Haywood Highsmith, Kelly Oubre, Cedi Osman, Aaron Wiggins (team), Taurean Prince, Andre Drummond, Precious Achiuwa, James Wiseman (restricted), Simone Fontecchio (restricted), Lonnie Walker and Reggie Jackson (player)

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Below the tax: $38 million

Trade exceptions: $20.4 million, $11.9 million, $9.5 million and $6.8 million

The Nets are over the salary cap and the goal remains to retain free agent Nicolas Claxton. Although Brooklyn has the fifth-most tradeable first-round picks of any team over the next seven years and trade exceptions to absorb contracts, expect the Nets to take a conservative approach this offseason. Brooklyn could have up to $80 million in cap space in 2025.

Free agents who fit: Nicolas Claxton, Tyus Jones, Kyle Anderson, Naji Marshall, Luke Kennard, Gary Trent Jr., Sam Hauser, Kelly Oubre Jr., Simone Fontecchio, Skylar Mays, Jose Alvarado, Max Christie, Goga Bitadze, Jalen Smith, Daniel Theis, Mason Plumlee, Bruce Brown Jr., Malik Beasley, De’Anthony Melton, Jonas Valanciunas, Andre Drummond

Who returns/joins: Mikal Bridges, Cameron Johnson, Cam Thomas, Dennis Schroder, Dorian Finney-Smith, Ben Simmons, Day’Ron Sharpe, Noah Clowney, Dariq Whitehead, Keita Bates-Diop (player option exercised) and Jalen Wilson (non-guaranteed)

Key free agent: Nicolas Claxton

Who might be gone: Dennis Smith, Lonnie Walker and Trendon Watford

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Below the tax: $16 million

Trade exceptions: $4.5 million

The Rockets will add the No. 3 pick in the draft to a roster that won 41 games last season. However, the big move of the “offseason” likely occurred last January when the Rockets acquired injured center Steven Adams from Memphis. A healthy Adams gives Houston an insurance policy for Alperen Sengun as a backup or to play alongside him.

If there is one item on the Rockets’ wish list, it is to add another playmaker. Houston ranked 26th last year in assists.

Free agents who fit: Jose Alvarado, Reggie Jackson, Skylar Mays, Monte Morris, Luke Kennard, Gary Trent Jr., Isaiah Joe, Bruce Brown Jr., Simone Fontecchio, Kelly Oubre Jr., Sam Hauser, Royce O’Neale, Joe Ingles, Matt Ryan, Cedi Osman, Max Christie, Saddiq Bey, Caleb Martin, Lonnie Walker, James Huff and Luke Kornet

Who returns/joins: Fred VanVleet, Dillon Brooks, Steven Adams, Jalen Green, Jabari Smith Jr., Amen Thompson, Alperen Sengun, Tari Eason, Cam Whitmore, Jeff Green (non-guaranteed), Jock Landale (non-guaranteed), Jae’Sean Tate (team option exercised) and first-rounder (via BKN)

Key free agent: Aaron Holiday

Who might be gone: Reggie Bullock and Boban Marjanovic

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Below the tax: $24.5 million

Trade exceptions: $12.4 million, $9.8 million, $5.4 million and $3.5 million

The heavy lifting that started last offseason when Washington traded Bradley Beal to Phoenix continues this offseason. The Wizards add two picks in the first round but return 13 players from a roster that won 15 games. The positive is that no player earns more than $30 million and Washington is well positioned below the luxury tax. They do need to figure out the direction at point guard — veteran Tyus Jones is an unrestricted free agent.

Free agents who fit: Tyus Jones, Gary Payton II, Markelle Fultz, Mason Plumlee, Precious Achiuwa, Jonas Valanciunas, Bol Bol, Andre Drummond, Kyle Anderson, Robert Covington, Naji Marshall, Isaac Okoro, Max Christie, Saddiq Bey, Caleb Martin, Royce O’Neale, Bruce Brown Jr., Josh Richardson, Kessler Edwards, Josh Okogie, Cam Reddish and Jae’Sean Tate

Who returns/joins: Jordan Poole, Kyle Kuzma, Deni Avdija, Richaun Holmes (player option exercised), Marvin Bagley III, Bilal Coulibaly, Johnny Davis, Corey Kispert, Patrick Baldwin Jr., Landry Shamet (non-guaranteed), Tristan Vukcevic (team option exercised), Eugene Omoruyi (non-guaranteed), Jared Butler (non-guaranteed), first-rounder (own) and first-rounder (via LAC)

Key free agent: Tyus Jones

Who might be gone: Anthony Gill

Tier 4: Watching their own free agents

This is the category of the unknown.

The flexibility in who these 12 teams can add through free agency or a trade is determined by what direction they go with their own players. For example, the Los Angeles Lakers go from a likely second-apron team to below the luxury tax if D’Angelo Russell ($18.9 million player option) does not return.

Note: The $178.7 million first apron gets triggered if a team uses more than $5.2 million of its midlevel exception or the $4.7 million biannual exception, or acquires a player in a sign-and-trade. A team can sign its own free agents using the Bird, early Bird or non-Bird exceptions without triggering the hard cap. The league counts unlikely bonuses toward the first and second aprons.

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Above the tax: $8 million

Above the first apron: $5.5 million

Below the second apron: $5.4 million

The Hawks have the first pick in the draft, hoping to improve a roster that lost in the play-in and has consistently underachieved.

The next step comes with evaluating whether the backcourt of Trae Young and Dejounte Murray should be broken up. There is also the decision on the future of restricted free agent Saddiq Bey.

If Atlanta extends the forward a $8.5 million qualifying offer, the Hawks will be not only in the luxury tax but over the first apron. Before tearing his left ACL in March, Bey was averaging 13.7 points.

Who returns/joins: Trae Young, Dejounte Murray, Clint Capela, De’Andre Hunter, Bogdan Bogdanovic, Onyeka Okongwu, Jalen Johnson, Kobe Bufkin, AJ Griffin, Mouhamed Gueye, Saddiq Bey (qualifying offer) and first-rounder

Key free agent: Saadiq Bey

Who might be gone: Garrison Mathews (team option not exercised) and Bruno Fernando (contract not guaranteed)

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Below the tax: $23 million

Below the first apron: $28 million

The Bulls are stuck between a rock and a hard place. While the goal remains to sign free agent DeMar DeRozan, doing so would leave Chicago with little flexibility in how it improves its roster.

The Bulls could continue to explore trade options for Zach LaVine, but the guard has three years and $137 million left on his contract. If DeRozan, Andre Drummond and restricted free agent Patrick Williams depart, Chicago is left with the $12.9 million non-tax midlevel exception.

Free agents who fit: DeMar DeRozan, Andre Drummond, Patrick Williams, Royce O’Neale, Caleb Martin, Saddiq Bey, Haywood Highsmith, Precious Achiuwa, Goga Bitadze, Jalen Smith, Bol Bol, Oscar Tshiebwe, Kevin Love, Kyle Anderson, Yuta Watanabe, Cole Swider, Derrick Jones, Jae Crowder, Naji Marshall, Kelly Oubre Jr, Simone Fontecchio, Joe Ingles, Cedi Osman, Aaron Wiggins, Lonnie Walker, Drew Eubanks and Sam Hauser

Who returns/joins: Zach LaVine, Lonzo Ball, Nikola Vucevic, Coby White, Ayo Dosunmu, Jevon Carter, Dalen Terry, Torrey Craig (player option exercised), Julian Phillips, Alex Caruso (contract guaranteed), Onuralp Bitim (non-guaranteed), Patrick Williams (qualifying offer) and first-rounder

Key free agents: DeMar DeRozan, Patrick Williams and Andre Drummond

Who might be gone: Javonte Green

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Above the tax: $1.8 million

Below the first apron: $5.5 million

Besides extensions for Donovan Mitchell, Evan Mobley and possibly Jarrett Allen, the focus in Cleveland is signing forward Isaac Okoro. The former lottery pick is a restricted free agent, and while Cleveland has the right to match on any offer, the Cavs are over the luxury tax when taking into account his $11.8 million qualifying offer. The last time Cleveland paid the tax was in 2018, when LeBron James was on the roster.

If Okoro does not return, the Cavaliers would have the $12.9 million nontax midlevel exception to replace him.

Free agents who fit: Isaac Okoro, Haywood Highsmith, Derrick Jones Jr., Naji Marshall, Lonnie Walker, KJ Martin, Mason Plumlee, Mo Wagner, Luke Kornet, Goga Bitadze, Bol Bol, Drew Eubanks, Mike Muscala, Luka Garza, Kevin Love, Jose Alvarado, Vit Krejci, Reggie Jackson, Braxton Key, Joe Ingles, Bruce Brown Jr., Micah Potter and Dario Saric

Who returns/joins: Darius Garland, Donovan Mitchell, Jarrett Allen, Caris Levert, Max Strus, Evan Mobley, Georges Niang, Dean Wade, Ty Jerome, Sam Merrill (non-guaranteed), Craig Porter Jr. (non-guaranteed), Isaac Okoro (qualifying offer) and first-rounder

Key free agent: Isaac Okoro

Who might be gone: Tristan Thompson, Marcus Morris and Damian Jones

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Above the tax: $3 million

Below the first apron: $3.5 million

Below the second apron: $14 million

Trade exceptions: $4.9 million and $4 million

The Western Conference champions enter the offseason with one goal: how to create financial flexibility to re-sign Derrick Jones Jr. Because Dallas is a tax team but below the second apron, the maximum contract it can offer Jones is $5.1 million. Jones started 76 regular-season games and all playoff games for the Mavericks.

Free agents who fit: Derrick Jones Jr., Robert Covington, Malik Beasley, Josh Richardson, Gary Harris, Garrison Mathews, Dennis Smith, Kris Dunn, Markelle Fultz, Xavier Moon, Joe Ingles, Cam Reddish, Matt Ryan, Sam Hauser, Johnny Juzang, Braxton Key, Skylar Mays, Malachi Flynn, Aaron Holiday, Reggie Jackson and Jose Alvarado

Who returns/joins: Luka Doncic, Kyrie Irving, Tim Hardaway Jr., PJ Washington, Daniel Gafford, Josh Green, Maxi Kleber, Dereck Lively II, Dwight Powell, Olivier-Max Prosper, Dante Exum (non-guaranteed), AJ Lawson (non-guaranteed) and Jaden Hardy (non-guaranteed)

Key free agent: Derrick Jones Jr.

Who might be gone: Markieff Morris

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Above the tax: $400,000 (does not include the player options of Kentavious Caldwell-Pope and Reggie Jackson)

Below the first apron: $6 million

Below the second apron: $15.5 million

Bringing back Caldwell-Pope and Jackson should be the goal for Denver in the offseason. Both have a player option and if they sign elsewhere, Denver would have only the $5.1 million tax midlevel and minimum exceptions to use for replacements. The Nuggets, however, will exceed the second apron if both return.

Free agents who fit: Kentavious Caldwell-Pope, Reggie Jackson, Torrey Craig, Reggie Bullock, Damion Lee, Mason Plumlee, Daniel Theis, Drew Eubanks, Moses Brown, Oscar Tshiebwe, Sandro Mamukelashvili, Mohamed Bamba, James Wiseman, Cam Reddish, Joe Ingles, Josh Richardson, Gary Harris, Brandon Boston Jr., Jordan Goodwin, Jose Alvarado, Kris Dunn, Vit Krejci, Dalano Banton, Lester Quinones and Dario Saric

Who returns/joins: Nikola Jokic, Jamal Murray, Michael Porter Jr., Aaron Gordon, Zeke Nnaji, Christian Braun, Julian Strawther, Peyton Watson, Jalen Pickett, Hunter Tyson, Vlatko Cancar (team option) and first-rounder

Key free agents: Kentavious Caldwell-Pope (player option declined), Reggie Jackson (player option declined) and Justin Holiday

Who might be gone: DeAndre Jordan

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Below the tax: $32 million

Below the first apron: $39.7 million

Below the second apron: $49.5 million

Klay Thompson is a free agent, but the decision with Chris Paul sets the tone on the Warriors’ offseason. Paul has a $30 million non-guaranteed contract and if the Warriors elect to keep the guard, they become a luxury tax team once again. They are also a second-apron team if Thompson is brought back. By waiving Paul and retaining Thompson, Golden State is still a tax team but below the second apron.

Free agents who fit: Klay Thompson, Aaron Wiggins, Jaxson Hayes, Yuta Watanabe, Chuma Okeke, Cole Swider, Luka Samanic, KJ Martin, Naji Marshall, Keita Bates-Diop, Braxton Key, Russell Westbrook, Aaron Holiday, Jordan Goodwin, Spencer Dinwiddie, Talen Horton-Tucker, Malik Beasley, Haywood Highsmith, De’Anthony Melton, Taurean Prince, Cedi Osman, Jamal Cain, and Johnny Juzang

Who returns/joins: Stephen Curry, Andrew Wiggins, Draymond Green, Gary Payton II (player option exercised), Jonathan Kuminga, Moses Moody, Brandin Podziemski, Trayce Jackson-Davis and Gui Santos (non-guaranteed)

Key free agent: Klay Thompson

Who might be gone: Chris Paul, Dario Saric and Kevon Looney

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Below the tax: $49 million

Below the first apron: $54 million

A $42 million salary for free agent Pascal Siakam would leave the Pacers $16 million below the luxury tax. The priority is to re-sign restricted free agent Obi Toppin and remain below the threshold.

Free agents who fit: Obi Toppin, Caleb Martin, Kelly Oubre Jr., Derrick Jones, Kyle Anderson, Cedi Osman, Jaxson Hayes, Haywood Highsmith, KJ Martin, Lamar Stevens, Cole Swider, Taurean Prince, Luka Samanic, Trendon Watford, Jae Crowder, Royce O’Neale, Naji Marshall, Kyle Lowry, Jordan Goodwin, Bol Bol, Oscar Tshiebwe and Josh Richardson

Who returns/joins: Tyrese Haliburton, Myles Turner, Aaron Nesmith, Bennedict Mathurin, Jarace Walker, Jalen Smith (player option exercised), Isaiah Jackson, Ben Sheppard, Andrew Nembhard (contract guaranteed), TJ McConnell (contract guaranteed), Obi Toppin (qualifying offer) and Kendall Brown (non-guaranteed)

Key free agents: Pascal Siakam and Obi Toppin

Who might be gone: James Johnson and Doug McDermott

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Below the tax: $50 million

Below the first apron: $57.5 million

Below the second apron: $68.5 million

The future of Paul George continues to hover over the Clippers. Although they become a tax and second-apron team if George re-signs (along with fellow free agent James Harden), the doomsday scenario comes if he walks for nothing. The Clippers would have access to the nontax midlevel exception and also the ability to acquire a free agent in a sign-and-trade.

Free agents who fit: James Harden, Paul George, Bol Bol, Drew Eubanks, James Huff, Luka Garza, Kevin Love, Dario Saric, Sandro Mamukelashvili, Thomas Bryant, Mike Muscala, Aaron Holiday, Jacob Toppin, Yuta Watanabe, Vlatko Cancar, Jae’Sean Tate, Torrey Craig, Jose Alvarado, Dalano Banton, Collin Gillespie, Skylar Mays, Vit Krejci, Jules Bernard, Max Christie, Seth Lundy, Kessler Edwards, Damion Lee, Josh Richardson, Lester Quinones, Joe Ingles and Keita Bates-Diop

Who returns/joins: Kawhi Leonard, Norman Powell, P.J. Tucker (player option exercised), Ivica Zubac, Terance Mann, Russell Westbrook (player option exercised), Amir Coffey, Kobe Brown, Bones Hyland and Kai Jones (team option)

Key free agents: Paul George (player option declined) and James Harden

Who might be gone: Mason Plumlee, Daniel Theis and Brandon Boston Jr.

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Below the tax: $61.5 million

Below the first apron: $69 million

Below the second apron: $79.5 million

D’Angelo Russell dictates whether the Lakers can add to their roster. Russell has a $18.9 million player option and if the guard opts-in to his contract, Los Angeles is not only a luxury tax team once again, but will exceed the first apron.

A scenario in which Russell does not return opens up more flexibility, including access to the $12.9 million midlevel exception and more wiggle room to acquire a player in a trade. However, it also leaves the Lakers with a void at point guard.

Free agents who fit: LeBron James, D’Angelo Russell, Max Christie, KJ Martin, Jose Alvarado, Aaron Holiday, Reggie Jackson, Markelle Fultz, Saddiq Bey, Isaac Okoro, Caleb Martin, Simone Fontecchio, Naji Marshall, Royce O’Neale, Haywood Highsmith, Kelly Oubre Jr., Cedi Osman, De’Anthony Melton, Gary Trent Jr., Bruce Brown Jr., Josh Richardson, Precious Achiuwa, Daniel Theis, Mason Plumlee, Goga Bitadze, Bol Bol, James Wiseman, Micah Potter, Kevin Love and Jalen Smith

Who returns/joins: Anthony Davis, Rui Hachimura, Austin Reaves, Gabe Vincent, Jarred Vanderbilt, Jalen Hood-Schifino, Christian Wood, Max Christie (qualifying offer), Maxwell Lewis and first-rounder

Key free agents: LeBron James (player option declined), D’Angelo Russell (player option declined) and Max Christie (restricted)

Who might be gone: Cam Reddish (player option declined), Jaxson Hayes (player option declined), Taurean Prince and Spencer Dinwiddie

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Above the tax: $6.9 million

Above the first apron: $3.1 million

Trade exception: $9.2 million (not available if Memphis remains over the first apron)

Memphis’ priority this offseason is to find a center to complement Jaren Jackson Jr. However, before they do so, the Grizzlies will need to get their finances in order. The Grizzlies will go into the tier of first-apron teams if they exercise the $14.8 million team option of Luke Kennard. If the option is declined or the Grizzlies make a trade, they will go under not only the apron but also the luxury tax.

Free agents who fit: Mason Plumlee, Luke Kornet, Precious Achiuwa, Goga Bitadze, Jonas Valanciunas, Andre Drummond, Olivier Sarr, Udoka Azubuike, Oscar Tshiebwe, Jose Alvarado, Reggie Jackson, Joe Ingles, Simone Fontecchio, Matt Ryan, Johnny Juzang, Talen Horton-Tucker, Aaron Holiday, Spencer Dinwiddie and Gary Payton II

Who returns/joins: Ja Morant, Desmond Bane, Jaren Jackson Jr., Marcus Smart, Brandon Clarke, John Konchar, Ziaire Williams, Santi Aldama, Derrick Rose, Jake LaRavia, Vince Williams Jr., GG Jackson and first-rounder

Key free agent: Luke Kennard (team option)

Who might be gone: Lamar Stevens and Yuta Watanabe (player option declined)

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Below the tax: $13.5 million

Below the first apron: $21 million

Trade exceptions: $5.7 million

Expect the Pelicans to be active this offseason. There is a glaring hole at center with Jonas Valanciunas a free agent, and another priority is to identify a playmaking guard to complement CJ McCollum. Because they are $14 million below the tax, the Pelicans will likely need to explore trades for both needs. They could also re-sign Valanciunas or use part of the nontax midlevel exception on a center.

Free agents who fit: Naji Marshall, Jonas Valanciunas, Andre Drummond, Goga Bitadze, Dalano Banton, Vit Krejci, De’Anthony Melton, Bruce Brown Jr., Gary Trent Jr., Haywood Highsmith, Saddiq Bey, Caleb Martin, Royce O’Neale, Sam Hauser, Obi Toppin, Daniel Theis, Moses Brown, James Huff, Precious Achiuwa, Bol Bol, Mason Plumlee, Oscar Tshiebwe, Luke Kornet, Yuta Watanabe, Chuma Okeke, Taurean Prince, Derrick Jones, Braxton Key and Kyle Anderson

Who returns/joins: Zion Williamson, Brandon Ingram, CJ McCollum, Herbert Jones, Larry Nance Jr., Dyson Daniels, Trey Murphy III, Jordan Hawkins, EJ Liddell, Matt Ryan (non-guaranteed), Jeremiah Robinson-Earl (team option exercised), Jose Alvarado (team option exercised) and first-rounder

Key free agents: Jonas Valanciunas and Naji Marshall

Who might be gone: Cody Zeller

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Below the tax: $36 million

Below the first apron: $41 million

Below the second apron: $52 million

Trade exceptions: $6.8 million, $5.2 million and $3.8 million (the exceptions are not available if New York is an apron team.)

The run-it-back option in New York comes with a significant cost. If New York re-signs free agents OG Anunoby and Isaiah Hartenstein and retains Bojan Bogdanovic, it is a luxury tax and second-apron team. The Knicks will have the $12.9 million nontax midlevel exception to replace Bogdanovic if he is waived.

Free agents who fit: OG Anunoby, Isaiah Hartenstein, De’Anthony Melton, Bruce Brown Jr., Josh Richardson, Max Christie, Royce O’Neale, Saddiq Bey, Isaac Okoro, Naji Marshall, Kelly Oubre Jr., Haywood Highsmith, Joe Ingles, Patrick Williams, Trendon Watford, Jaxson Hayes, Chuma Okeke, Cole Swider, Vlatko Cancar, Bol Bol, Luke Kornet, Goga Bitadze, Mo Wagner and Daniel Theis

Who returns/joins: Julius Randle, Jalen Brunson, Josh Hart, Mitchell Robinson, Donte DiVincenzo, Miles McBride, Bojan Bogdanovic (non-guaranteed), Precious Achiuwa (qualifying offer), Jericho Sims (team option), first-rounder (own) and first-rounder (via DAL)

Key free agents: OG Anunoby (player option declined), Isaiah Hartenstein and Precious Achiuwa

Who might be gone: Alec Burks, Precious Achiuwa, Mamadi Diakite (waived), DaQuan Jeffries (team option declined) and Shake Milton

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Above the tax: $16.5 million

Above the first apron: $21 million

The free agency of Malik Monk has Sacramento in a holding pattern. Monk has early Bird rights and as a result, the maximum Sacramento can offer in a new contract is four-years, $78 million. If Monk agrees to the new contract, the Kings jump into the luxury tax. If Monk leaves, however, Sacramento would have only the $12.9 million nontax midlevel to replace him.

Free agents who fit: Malik Monk, Cedi Osman, Lonnie Walker, Caleb Martin, Malik Beasley, Bruce Brown Jr., Josh Richardson, Gary Trent Jr., Naji Marshall, Simone Fontecchio, Cam Reddish, Matt Ryan, James Wiseman, Luke Kornet, Drew Eubanks, Moses Brown, Oscar Tshiebwe, Moussa Diabate, Olivier Sarr, Jalen Smith, Josh Okogie and Gary Harris

Who returns/joins: Domantas Sabonis, De’Aaron Fox, Harrison Barnes, Kevin Huerter, Keegan Murray, Trey Lyles, Sasha Vezenkov, Davion Mitchell, Chris Duarte, Colby Jones, Keon Ellis (non-guaranteed) and first-rounder

Key free agent: Malik Monk

Who might be gone: Alex Len, JaVale McGee and Kessler Edwards

Tier 5: The first-apron teams

There is a little more leeway for teams above the first apron, which is at $178.6 million.

For example, the Miami Heat are allowed to aggregate contracts sent out in a trade if Caleb Martin declines his player option. They would also have access to the $5.1 million tax midlevel exception.

However, signing a player to the exception or combining salary sent out would now hard-cap the Heat at the $189.6 million second apron.

A team is not allowed to use these roster resources if salary exceeds the first apron:

• Take back more money in a trade

• Utilize a preexisting trade exception

• Acquire a player in a sign-and-trade

The $4.0 million to $5.0 million midlevel free agents you should know: Russell Westbrook (player), Monte Morris, Kyle Lowry, Jose Alvarado (team), Kris Dunn, Talen Horton-Tucker, Alec Burks, Torrey Craig, KJ Martin, Dario Saric, Nicolas Batum, Jalen Smith (player), Mason Plumlee, Xavier Tillman, Dennis Smith, Aaron Holiday, Cameron Payne, Jordan McLaughlin, Kira Lewis Jr., Javonte Smart, Malachi Flynn, Evan Fournier (team), Jae’Sean Tate (team), Josh Okogie (player), Damion Lee (player), Furkan Korkmaz, Jordan Nwora, Oshae Brissett (player), Richaun Holmes (player), Daniel Theis, Jaxson Hayes (player) and Bol Bol

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Above the tax: $8.1 million

Above the first apron: $3.2 million

Below the second apron: $7.6 million

Navigating the future of Jimmy Butler and avoiding the second apron are the two priorities in Miami this offseason. Butler has two years left on his contract and is eligible to extend for one more season.

The Heat are currently a second-apron team but gain flexibility if Caleb Martin declines his $7.1 million player option. However, by staying below the second apron, Miami would likely not only lose Martin but also free agent Haywood Highsmith.

Free agents who fit: Caleb Martin, Haywood Highsmith, Reggie Bullock, Cedi Osman, Lonnie Walker, Mason Plumlee, Aaron Holiday, Markelle Fultz, Jose Alvarado, Dalano Banton, Xavier Moon, Jordan Ford, Skylar Mays, Bol Bol, Daniel Theis, Xavier Tillman Sr., Dario Saric, Jaxson Hayes, Trendon Watford, Oshae Brissett, Jae’Sean Tate, Kessler Edwards, Braxton Key, Joe Ingles, KJ Martin and Cam Reddish

Who returns/joins: Bam Adebayo, Jimmy Butler, Tyler Herro, Terry Rozier, Duncan Robinson, Jaime Jaquez Jr., Kevin Love (player option exercised), Josh Richardson (player option exercised), Thomas Bryant (player option exercised), Nikola Jovic, Orlando Robinson (contract guaranteed) and first-rounder

Key free agents: Caleb Martin (player option declined) and Haywood Highsmith

Who might be gone: Delon Wright and Patty Mills

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Above the tax: $7 million

Above the first apron: $1.3 million

Below the second apron: $9.5 million

The Trail Blazers are considered one of the sleeper teams of the offseason. Because they’re in both the luxury tax and first apron, expect the Trail Blazers to be active in moving away from its veterans under contract (Jerami Grant, Malcolm Brogdon and Robert Williams, for example).

The offseason need is to surround Scoot Henderson with shooting. The Trail Blazers ranked last in both 3-point percentage and effective field goal percentage.

Free agents who fit: Gary Harris, Malik Beasley, Garrison Mathews, Shake Milton, Lindy Waters III, Max Christie, Seth Lundy, Johnny Juzang, Jules Bernard, Dalano Banton, Mo Wagner, Luke Kornet, Mike Muscala, Bol Bol, James Huff, Luka Garza, Kevin Love, Yuta Watanabe, Cole Swider, Jamal Cain, Luka Samanic, Taurean Prince, Vlatko Cancar, Cedi Osman, Jordan Nwora, Matt Ryan, Aaron Holiday and Sam Hauser

Who returns/joins: Deandre Ayton, Anfernee Simons, Jerami Grant, Malcolm Brogdon, Robert Williams III, Matisse Thybulle, Scoot Henderson, Shaedon Sharpe, Kris Murray, Duop Reath, Rayan Rupert, Dalano Banton (team option), Jabari Walker (non-guaranteed), Toumani Camara (non-guaranteed), first-rounder (own) and first-rounder (via GOS)

Who might be gone: Moses Brown

Tier 6: The second-apron teams

The second apron (set at $189.6 million) 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 layman terms, second-apron teams better like their own rosters.

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

• Sign a player to the $5.2 million tax midlevel exception

• Take back more money in a trade

• Sign-and-trade a free agent and exceed the second apron

• Aggregate contracts sent out

• Use a preexisting trade exception

• Send cash in a trade

A second-apron team will have its 2032 first-round pick frozen if it finishes the regular season above $189.6 million in salary. Unlikely bonuses, even if not reached, during the season count toward the apron.

The minimum free agents you should know: Cory Joseph, Patrick Beverley, Delon Wright, Eric Gordon, Doug McDermott, Josh Richardson, Joe Ingles (team), Robert Covington, Marcus Morris, Kevin Love (player), PJ Tucker (player), Jae Crowder, Gordon Hayward, Dalano Banton (team), Killian Hayes, Joe Harris, Garrison Mathews, Brandon Boston Jr. (restricted), Kevin Porter Jr., Cam Reddish, Jordan Goodwin, Wesley Matthews, Keita Bates-Diop (player), Svi Mykhailiuk, Lamar Stevens, Jordan Goodwin, Reggie Bullock, Thanasis Antetokounmpo, DaQuan Jeffries (team), Garrett Temple, Joe Harris, Danuel House, Luke Kornet, Markieff Morris, Chuma Okeke (restricted), Yuta Watanabe, Sandro Mamukelashvili (restricted), Thaddeus Young, Danilo Gallinari, Anthony Gill, Damian Jones, Tristan Thompson, Mike Muscala, Bismack Biyombo, Alex Len, Moses Brown, Drew Eubanks (player), Mo Bamba, Jericho Sims (team), Cody Zeller, Robin Lopez, Thomas Bryant (player), Boban Marjanovic, DeAndre Jordan, Terry Taylor, RJ Hampton, Isaiah Livers, Ryan Arcidiacono, James Bouknight, Kevin Knox, Furkan Korkmaz, Juan Toscano-Anderson

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Above the tax: $23.5 million

Above the first apron: $16 million

Above the second apron: $5 million

The Celtics are once again in the luxury tax and second apron. However, Boston returns the same starting five that reached the NBA Finals and bench depth that includes Al Horford, Payton Pritchard and Sam Hauser.

Free agents who fit: Luke Kornet, Sam Hauser, Robert Covington, Dario Saric, Garrison Mathews, Lester Quinones, Josh Richardson, Max Christie, Seth Lundy, Johnny Juzang, Matt Ryan, Cam Reddish, Joe Ingles, Keita Bates-Diop, Cedi Osman, Braxton Key, Cole Swider, Vlatko Cancar, Jaxson Hayes, Bol Bol, Sandro Mamukelashvili, Drew Eubanks, James Huff, Dalano Banton, Jamal Cain, Yuta Watanabe and Jacob Toppin

Who returns/joins: Jaylen Brown, Jayson Tatum, Jrue Holiday, Kristaps Porzingis, Derrick White, Al Horford, Payton Pritchard, Jaden Springer, Oshae Brissett (player option), Jordan Walsh, Neemias Queta (non-guaranteed), Sam Hauser (team option exercised) and first-rounder

Who might be gone: Svi Mykhailiuk, Xavier Tillman and Luke Kornet

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Above the tax: $14.5 million

Above the first apron: $9.5 million

Below the second apron: $1.4 million

The Bucks once again will rely on the draft and the minimum market to add perimeter defenders and bolster their depth. Milwaukee is right at the second apron and will exceed the threshold once their roster is filled out.

Free agents who fit: KJ Martin, Jordan Nwora, Kessler Edwards and Damian Jones

Who returns/joins: Giannis Antetokounmpo, Damian Lillard, Khris Middleton, Brook Lopez, Bobby Portis, Pat Connaughton, Chris Livingston, AJ Green (non-guaranteed), Andre Jackson Jr. (partial guarantee) and first-rounder

Who might be gone: Malik Beasley, Patrick Beverley, Jae Crowder, Danilo Gallinari and Thanasis Antetokounmpo

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Above the tax: $24.5 million

Above the first apron: $17.5 million

Above the second apron: $6.6 million

Extensions for Anthony Edwards, Jaden McDaniels, Mike Conley and Karl-Anthony Towns has Minnesota over the second apron. The Timberwolves can re-sign free agents Kyle Anderson and Monte Morris but would pay a significant luxury tax penalty.

Free agents who fit: Monte Morris, Kyle Anderson, Delon Wright, Alec Burks, Evan Fournier and Justin Holiday

Who returns/joins: Karl-Anthony Towns, Rudy Gobert, Anthony Edwards, Jaden McDaniels, Mike Conley, Naz Reid, Nickeil Alexander-Walker, Wendell Moore Jr., Leonard Miller, Josh Minott (non-guaranteed) and first-rounder

Key free agent: Kyle Anderson

Who might be gone: Monte Morris, Jordan McLaughlin and TJ Warren

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Above the tax: $37.5 million

Above the first apron: $30 million

Above the second apron: $19.5 million

The second apron will challenge Phoenix in how it can acquire a facilitator. Besides their first-round pick, the Suns are left with the veteran minimum exception. They could also explore trades by using the Jusuf Nurkic or Nassir Little contracts but can’t combine both salaries or take back more money. Expect the Suns to prioritize re-signing forward Royce O’Neale.

Free agents who fit: Royce O’Neale, Chris Paul (if waived), Kris Dunn, Aaron Holiday, Monte Morris, Talen Horton-Tucker, Jordan McLaughlin, Robert Covington, Bol Bol and Goga Bitadze

Who returns/joins: Kevin Durant, Devin Booker, Bradley Beal, Grayson Allen, Jusuf Nurkic, Nassir Little, Eric Gordon (team option exercised), Josh Okogie (team option exercised), Damion Lee (team option exercised), David Roddy, Drew Eubanks (team option exercised) and first-rounder

Key free agent: Royce O’Neale

Who might be gone: Bol Bol, Thaddeus Young and Isaiah Thomas