For 27 NBA franchises the 2026 offseason has begun, and the Cleveland Cavaliers enter it coming off a 52-30 season and a sweep in the conference finals by the New York Knicks.
Front-office moves to address playoff shortcomings included midseason trades to add veterans James Harden and Dennis Schroder. Cavaliers executive Koby Altman said in February the goal was to add experience and know-how; Cleveland went 21-11 after the trade deadline but was eliminated less than four months after Altman’s comments.
The manner of the exit — Cleveland led by 20 in the fourth quarter of Game 1 and was then outscored badly in Games 3 and 4 at home — sharpens questions about roster construction and affordability. The Cavaliers’ $281 million payroll is the largest in franchise history, and Cleveland finished as the only team above the NBA’s second luxury-tax apron this season.
Cleveland has 11 players under contract for 2026-27, including Harden, Donovan Mitchell, Evan Mobley and Jarrett Allen. Harden holds a $42.3 million player option; if he were to opt in that salary would become guaranteed on July 11. Mitchell becomes eligible to seek a four-year extension beginning July 7.
The team’s draft and trade flexibility is limited by its financial position. The Cavaliers hold the No. 29 pick in June (via San Antonio) and are permitted to trade that selection beginning on draft night. They may also move a future first-round pick in 2031 or 2032, but their 2033 first-rounder is currently frozen and cannot be traded if Cleveland finishes over the second apron again.
Financially, the De’Andre Hunter trade to Sacramento provided some room to operate, but Cleveland remains $24.2 million over the luxury tax, $16.2 million over the first apron and $3.2 million above the second apron, with a projected tax penalty of $50 million before the roster is filled. The Cavaliers have two trade exceptions worth about $10 million and $6.9 million, but those cannot be used while the club remains over the second apron.
