Based on a $154,647,000 cap, here’s what the mid-level and bi-annual exceptions would look like in 2025/26:
Mid-Level Exception
Year
Standard MLE
Taxpayer MLE
Room MLE
2025/26
$14,104,000
$5,685,000
$8,781,000
2026/27
$14,809,200
$5,969,250
$9,220,050
2027/28
$15,514,400
$9,659,100
2028/29
$16,219,600
–
–
Total
$60,647,200
$11,654,250
$27,660,150
The standard mid-level exception is available to over-the-cap teams who haven’t dipped below the cap to use room and whose team salary remains below the first tax apron. It can run for up to four years,
https://www.hoopsrumors.com/2024/08/mid-level-bi-annual-projections-for-2025-26.html#:~:text=Based on a %24154%2C647%2C000 cap%2C here’s what the,team salary remains below the first tax apron.