- Oct 16, 2026
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SportsMafia Wire graphic. Team logos and player headshots via ESPN.
13 of 30 NBA clubs began the season with full 15-man standard rosters, while 17 opted to carry 14 players and leave one slot vacant. Financial pressures, not basketball needs, are driving many of those decisions.
The Boston Celtics illustrate the tax-driven dilemma. Roughly $1.7MM beneath the luxury tax line with 14 standard contracts, they could add a player on a prorated minimum by Dec. 12 and remain about $2K below the threshold. However, staying out of the tax this season would reset their repeater clock after three straight taxpayer years from 2022-25. The defending champions likely will wait until after the Feb. 11 trade deadline.
The Chicago Bulls face no such conflict. With nearly $35MM of room below the tax line—only Brooklyn and Memphis have more space—they may sign a non-guaranteed free agent for added flexibility.
The Cleveland Cavaliers cannot add a 15th man unless they trade away salary. Hard-capped at the first tax apron ($209,015,000), they sit $45,045 below that limit. A prorated minimum signing would cost $42,231 on April 9, leaving no realistic path until two games remain.
The Denver Nuggets, the lone team above the second tax apron, already project a tax bill exceeding $75MM. Adding a 15th player Friday would push that past $91MM plus $2.39MM in salary. The Houston Rockets also can add a player but face tax disincentives.
Source: Hoops Rumors - Fri Oct 23, 10:00 AM ET
Written by the SportsMafia Wire desk in our own words from the original reporting (AI-assisted, checked against the source).