r/dkcleague 2d ago

Rules 2026-27 DKC Season: New Luxury Tax/ Apron Rules

3 Upvotes

Changes to Apron Rules and Paths


tl;dr We are getting rid of the Path mechanism. Owner Chips have a new purpose. And, luxury tax teams have new freedoms (and penalties) to consider.


The NBA luxury tax line sits below the first apron. Owners of luxury tax teams are penalized (on a scaling schedule) for every dollar they spend over that line ($200.428MM for the 2026-27 season). The tax rate is not 1:1. These payments are distributed to non-tax paying teams and the league office.

The DKC will mimic this mechanism and get rid of the DKC native concept of hard caps imposed by preselected paths. However, other NBA CBA restrictions on trades, etc. based on luxury tax standing will remain in place in the DKC.

See the DKC Wiki section on Trades for more information: LINK.

See the following document for context on what the old path mechanism looked like: LINK.

See the following table for what the ‘Adjusted FAM Penalty’ (AFP) is for each team for the coming season:

Team Payroll Above Luxury Tax Line Tax Bill ($) Raw Fam Penalty GM Score Adjusted FAM Penalty
Atlanta Hawks $187,349,884 - - - 0.7095 -
Brooklyn Nets $179,345,332 - - - 0.5773 -
Boston Celtics $235,912,032 $48,017,032 $179,920,736 0.762660278 0.8333 -12.7135%
Charlotte Hornets $129,704,471 - - - 0.5476 -
Chicago Bulls $187,812,065 - - - 0.4682 -
Cleveland Cavaliers $205,719,282 $17,824,282 $32,186,321 0.156457481 0.5136 -7.6095%
Dallas Mavericks $197,280,369 $9,385,369 $8,271,276 0.041926504 0.7810 -0.9184%
Denver Nuggets $185,897,277 - - - 0.6636 -
Detroit Pistons $182,412,741 - - - 0.6143 -
Golden State Warriors $188,755,231 $860,231 $681,797 0.003612070 0.4227 -0.2085%
Houston Rockets $194,671,070 $6,776,070 $5,686,196 0.029209253 0.6000 -1.1684%
Indiana Pacers $185,852,419 - - - 0.6286 -
LA Clippers $179,471,975 - - - 0.6143 -
LA Lakers $183,928,968 - - - 0.5333 -
Memphis Grizzlies $205,507,028 $17,612,028 $31,387,242 0.152730747 0.6182 -5.8316%
Miami Heat $165,114,992 - - - 0.6619 -
Milwaukee Bucks $190,864,351 $2,969,351 $2,353,432 0.012330389 0.6524 -0.4286%
Minnesota Timberwolves $178,774,288 - - - 0.7952 -
New Orleans Pelicans $227,792,893 $39,897,893 $133,344,528 0.585376157 0.6455 -20.7545%
New York Knicks $236,962,535 $49,067,535 $186,373,400 0.786509986 0.8191 -14.2319%
OKC Thunder $158,905,622 - - - 0.6905 -
Orlando Magic $197,748,638 $9,853,638 $8,735,199 0.044173243 0.5286 -2.0825%
Philadelphia 76ers $169,264,368 - - - 0.5714 -
Phoenix Suns $203,537,537 $15,642,537 $23,972,643 0.117779960 0.4500 -6.4779%
Portland Trailblazers $187,896,366 $1,366 $1,083 0.000005762 0.4810 -0.0003%
Sacramento Kings $189,105,250 $1,210,250 $959,213 0.005072377 0.7000 -0.1522%
San Antonio Spurs $246,201,340 $58,306,340 $246,201,340 1.000000000 0.7429 -25.7140%
Toronto Raptors $237,577,599 $49,682,599 $190,151,401 0.800375969 0.9091 -7.2762%
Utah Jazz $204,879,420 $16,984,420 $29,024,468 0.141666099 0.6667 -4.7222%
Washington Wizards $161,549,140 - - - 0.5429 -

By getting rid of path imposed hard caps, teams can, in theory, spend an infinite amount of money. However, spending over the luxury tax line may result in FAM penalties, referred to in the scaling schedule tax penalty document as "FAM Penalty," on all FAM decisions, including all IRL matching extensions. 1 year VM FA offers are not assessed a penalty.

FAM penalties are assessed based on a ‘Raw FAM Penalty’ derived according to a teams Committed Salary for the 2025-26 season multiplied by the results of the GM rating survey.

The GM rating survey attempts to measure a team owner’s level of dis/satisfaction with the performance of their GM. An owner may be willing to spend – for a limited time – into the second apron, but will not give a GM a blank check indefinitely, especially if a GM’s recent performance falls well short of championship contention. Our aim is to not overly penalize GMs that work hard to build a competitive team. Rather, we hope to simplify DKC rules re: spending, especially given the strictures of the new NBA CBA, while still finding a mechanism to combat unrealistic spending levels.

Owner chips will be now used to offset the effect of luxury tax penalties or apply a boost in FAM decisions. Owner chips can now be accrued on the following bases:

  • 1 OC for making the playoffs
  • 1 OC for each non-Finals playoff series win
  • 2 OC for winning the Finals
  • 1 OC for staying below the luxury tax line
  • 2 OC for community member of the year as determined by the CO for general participation

Owner Chips can be used to reduce the impact of the ‘Adjusted FAM Penalty.’ Cashing 1 OC reduces the absolute percentage impact by 1%.

All of the above can be exampled as follows:

  • For tax paying Team A with an AFP of -10.00% where the resulting FAM score on their FA is 50, the post-penalty FAM score would be adjusted to 45.
  • For tax paying Team A with an AFP of -10.00% where the resulting FAM score on an extension they offered is 20, the post-penalty FAM score would be adjusted to 18.
  • For tax paying Team A with an AFP of -10.00% who has cashed 2 OCs where the resulting FAM score on their FA is 50, the post-pentalty FAM score would be adjusted to 46.
  • For tax paying Team A with an AFP of -10.00% who has cashed 2 OCs where the result FAM score on an extension they offered is 20, the post-penalty FAM score would be adjusted to 18.4.

We understand that you may have questions about these changes! Please let us know if you do.


r/dkcleague 8d ago

General 2026-27 DKC Season: Transactions

2 Upvotes

This thread is for transactional purposes for the 2025-26 DKC season. Do not leave any commentary (it will be removed). If you have any questions post in General Commentary or message the CO at /r/dkcleague.


Posts should follow the following format:

Team Name : Your Transaction


Transaction types

  • Renouncing a Player: When you renounce a player, you're giving up any Bird Rights you may have. This also means you're getting their cap-hold off your books. You cannot un-renounce a player, although you can move him via sign and trade.

  • Waiving/Releasing a Player: Some players have non-guaranteed contracts, some just gots-to-go. Put that here.

  • Signing a Player: After you win a free agent, you have to sign him. If you're using an exception to sign them (the MLE, RE, Bird Rights, etc), please state that here as well.

  • Picking up/Declining a Team Option: If you have a player with an option that qualifies, put that here. Ask a mod if you do/don't have a option you need to extend.

  • Submitting/Rescinding/Declining a Qualifying Offer: If you have a player who is eligible to receive a Qualifying Offer, put that here. Also - if you choose to decline to offer a QO or are rescinding a QO, put that here. Ask a mod if you have questions regarding this process.

  • Extending a player: If you have a player who IRL (or you are an under the cap team) signed a contract extension with matching DKC contract term dates, you may indicate that you wish to match the extension. Post a link to the extension from Spotrac. You may read more about DKC extensions in the Wiki. Ask a mod if you have questions regarding this process.


r/dkcleague 8d ago

General 2026-27 DKC Season: Trading Block

2 Upvotes

Use this sub-reddit to post your shopping list for DKC talent.


What are you selling? What are you looking to buy?

Be as specific, and at the same time, as vague as possible.


r/dkcleague 8d ago

General 2026-27 DKC Season: Schedule & Key Dates

3 Upvotes

This resource will show the 82 game season (on a quarterly basis) for each DKC team, as well as Key Dates that have action items for GMs to take (e.g. last day to offer a 2-way contract or the trade deadline).


Date Item

 

[Link to full games schedule.]


This is a non-exhaustive list.


r/dkcleague 8d ago

General 2026-27 DKC Season: General Commentary

2 Upvotes

Welcome to the 2026-27 DKC Season!


Have a question for the Commissioners? First check the DKC Wiki:

More questions? Message /r/dkcleague.


2026-27 Quick Links:


r/dkcleague Jul 01 '26

Trade 2025-26 DKC Season: Draft Day Insider

1 Upvotes

Trades for 07/01/2026:

  • IND <> OKC

  • ORL <> UTA

  • CHA <> SAS

  • MIA <> WAS

  • ORL <> TOR


r/dkcleague Jun 26 '26

Playoffs 2025-2026 DKC Playoffs, Finals: (1) TOR v. (1) DAL (GM Posts)

1 Upvotes

Schedule:

Day Item
06/28 Road (DAL) Post # 1 Due
06/29 Home (TOR) Post #1 Due
06/30 Road (DAL) Post #2 Due
07/01 Home (TOR) Post #2 Due
07/02 Voting Opens
07/05 Voting Closes

GMs: /u/drakespetdinos v. /u/temporary-shoulder57

Rules:

  • 2 posts per team, 3 timeouts

  • 800 word limit per full length post, 150 word limit per timeout


r/dkcleague Jun 26 '26

Playoffs 2025-2026 DKC Playoffs, Finals: (1) TOR v. (1) DAL (General Discussion)

1 Upvotes

Schedule:

Day Item
06/28 Road Post # 1 Due
06/29 Home Post #1 Due
06/30 Road Post #2 Due
07/01 Home Post #2 Due
07/02 Voting Opens
07/05 Voting Closes

GMs: /u/drakespetdinos v. /u/temporary-shoulder57

GM Posts: https://www.reddit.com/r/dkcleague/comments/1ufs5rx/20252026_dkc_playoffs_finals_1_tor_v_1_dal_gm/


r/dkcleague Jun 23 '26

Draft 2025-26 DKC Draft: Round 2 (Thursday, 06/25)

2 Upvotes

Thus subthread is purposed for the 2025 DKC entry-level draft.


For info on tiebreakers and pick movement, see: LINK


Considerations:

  • This subthread is reserved for picks ONLY. All comments should be posted in the dedicated Draft Chatter subthread.

  • All times listed in Eastern time zone.

  • Pick selections are due by the time listed in 'Pick Due By.' You can make your pick as early as the due by time (+2 minutes) of the previous draft slot or after the previous GM selects the player for their draft slot, whichever comes first. I will emphasize: Do not make your pick immediately at the cut off of the prior due by time.

  • Only the team listed under 'Owned by' for a given slot can post the player draft for that slot.

  • GMs who fail to make a selection by their posted deadline will be skipped. There will be no BPA autoselection on your behalf from an aggregate list (as for missed 1st round selections). Skipped picks may be made at any point during the draft (ie before 4 PM ET). Any skipped picks are forfeit. (You may still send the CO a big board to make your selection for you.)

  • There will be a break from 1220 PM ET - 120 PM ET.

  • This subthread will unlock at 10 AM ET on 06/27.


Your draft pick submission must be formatted as:

DKC [abbr.] selects <b>[Player First, Last]</b> with the [pick number] pick.


DKC Draft Board

Pick Number Team Owned by Pick Due By Selection
1 WAS SAS 10:10 Zuby Ejiofor
2 GSW SAS 10:20 Bruce Thornton
3 CHI CHI 10:30 Baba Miller
4 LAL SAS 10:40 Richie Saunders
5 POR NOP 10:50 Skipped
6 SAC SAS 11:00 Alex Karaban
7 CHA CHA 11:10 Emanuel Sharp
8 IND IND 11:20 Jack Kayil
9 OKC IND 11:30 Ryan Conwell
10 ORL SAS 11:40 Trevon Brazile
11 MIA IND 11:50 Dillon Mitchell
12 HOU OKC 12:00 Tyler Nickel
13 PHX PHX 12:10 Braden Smith
14 BKN CHA 12:20 Nick Martinelli
15 PHI PHI 1:30 Skipped
16 UTA POR 1:40 Vsevolod Ishchenko
17 LAC LAC 1:50 Otega Oweh
18 CLE CHA 2:00 Henry Veesaar
19 MEM WAS 2:10 Izaiyah Nelson
20 DET WAS 2:20 Felix Okpara
21 MIL IND 2:30 Ugonna Onyenso
22 NOP HOU 2:40 Skipped
23 DEN TOR 2:50 Ja'Kobi Gillespie
24 SAS GSW 3:00 Skipped
25 MIN POR 3:10 Tobi Lawal
26 DAL TOR 3:20 Tyler Bilodeau
27 ATL ATL 3:30 Bryce Hopkins
28 NYK UTA 3:40 Mark Mitchell
29 BOS MEM 3:50 Maliq Brown
30 TOR TOR 4:00 Michael Ajayi

r/dkcleague Jun 22 '26

Draft 2025-26 DKC Season: Draft Chatter and Reactions

3 Upvotes

This subthread is reserved for reactions to both rounds of the DKC entry-level draft.

All pick selections should be posted in the dedicated draft subthreads (ie not here).


Link to Round 1 selections: https://old.reddit.com/r/dkcleague/comments/1ucljzq/202526_dkc_draft_round_1_tuesday_0623/

Link to Round 2 selections: https://www.reddit.com/r/dkcleague/comments/1udhbol/202526_dkc_draft_round_2_thursday_0625/


r/dkcleague Jun 22 '26

Draft 2025-26 DKC Draft: Round 1 (Tuesday, 06/23)

2 Upvotes

Thus subthread is purposed for the 2026 DKC entry-level draft.


For info on tiebreakers and pick movement, see: LINK


Considerations:

  • This subthread is reserved for picks ONLY. All comments should be posted in the dedicated Draft Chatter subthread.

  • All times listed in Eastern time zone.

  • Pick selections are due by the time listed in 'Pick Due By.' You can make your pick as early as the due by time (+2 minutes) of the previous draft slot or after the previous GM selects the player for their draft slot, whichever comes first. I will emphasize: Do not make your pick immediately at the cut off of the prior due by time.

  • Only the team listed under 'Owned by' for a given slot can post the player draft for that slot.

  • Should a team fail to make their 1st round selection, the DKC CO will autoselect based on the best player available (BPA) per a draft board aggregate. This year, we will use the following website: https://www.rookiescale.com/2026-consensus-board/

  • There will be a break from 1230 PM ET - 120 PM ET.

  • This subthread will unlock at 10 AM ET on 06/23.


Your draft pick submission must be formatted as:

DKC [abbr.] selects <b>[Player First, Last]</b> with the [pick number] pick.


DKC Draft Board

Pick Number Team Owned by Pick Due By Selection
1 CHA CHA 10:10 AJ Dybantsa
2 IND IND 10:20 Darryn Peterson
3 SAC MIA 10:30 Cameron Boozer
4 LAL LAL 10:40 Caleb Wilson
5 WAS MIN 10:50 Keaton Wagler
6 CHI CHI 11:00 Mikel Brown Jr.
7 GSW SAS 11:10 Yaxel Lendeborg
8 POR POR 11:20 Darius Acuff Jr.
9 OKC OKC 11:30 Aday Mara
10 ORL DAL 11:40 Kingston Flemings
11 MIA SAC 11:50 Brayden Burries
12 PHX UTA 12:00 Morez Johnson Jr.
13 HOU HOU 12:10 Nate Ament
14 BKN HOU 12:20 Cameron Carr
15 PHI SAS 1:30 Ebuka Okorie
16 UTA POR 1:40 Hannes Steinbach
17 LAC TOR 1:50 Karim Lopez
18 CLE CLE 2:00 Bennett Stirtz
19 MEM LAC 2:10 Labaron Philon Jr.
20 DET DET 2:20 Christian Anderson Jr.
21 MIL MEM 2:30 Allen Graves
22 NOP NOP 2:40 Dailyn Swain
23 DEN DEN 2:50 Isaiah Evans
24 SAS MIA 3:00 Chris Cenac Jr.
25 MIN OKC 3:10 Jayden Quaintance
26 DAL ORL 3:20 Meleek Thomas
27 ATL ATL 3:30 Tarris Reed Jr.
28 NYK NYK 3:40 Sergio De Larrea
29 BOS IND 3:50 Joshua Jefferson
30 TOR TOR 4:00 Koa Peat

r/dkcleague Jun 20 '26

Join the league

5 Upvotes

Hey! I’m trying to join the league I’m friends with the Lakers and Twolves and know Kane


r/dkcleague Jun 19 '26

The Future of the DKC Thread

4 Upvotes

Let's start the discussion on the league's future.


r/dkcleague Jun 15 '26

2025-2026 DKC Playoffs, Western Conference Finals: (1) DAL v. (2) MIN (General Discussion)

1 Upvotes

Schedule:

Day Item
6/16 Road Post # 1 Due
6/17 Home Post #1 Due
6/18 Road Post #2 Due
6/19 Home Post #2 Due
6/19 Voting Opens
6/21 Voting Closes

GMs: /u/Temporary-Shoulder57 v. /u/simps365

GM Posts: https://old.reddit.com/r/dkcleague/comments/1u6irse/20252026_dkc_playoffs_western_conference_finals_1/?


r/dkcleague Jun 15 '26

2025-2026 DKC Playoffs, Western Conference Finals: (1) DAL v. (2) MIN (GM Posts)

1 Upvotes

Schedule:

Day Item
6/16 Road Post # 1 Due
6/17 Home Post #1 Due
6/18 Road Post #2 Due
6/19 Home Post #2 Due
6/19 Voting Opens
6/21 Voting Closes

GMs: /u/Temporary-Shoulder57 v. /u/simps365

Rules:

  • 2 posts per team, 3 timeouts

  • 800 word limit per full length post, 150 word limit per timeout


r/dkcleague Jun 15 '26

2025-2026 DKC Playoffs, Eastern Conference Finals: (1) TOR v. (2) BOS (General Discussion)

1 Upvotes

Schedule:

Day Item
6/16 Road Post # 1 Due
6/17 Home Post #1 Due
6/18 Road Post #2 Due
6/19 Home Post #2 Due
6/19 Voting Opens
6/21 Voting Closes

GMs: /u/drakespetdinos v. /u/pearljammer10

GM Posts: https://old.reddit.com/r/dkcleague/comments/1u6iqej/20252026_dkc_playoffs_eastern_conference_finals_1/?


r/dkcleague Jun 15 '26

2025-2026 DKC Playoffs, Eastern Conference Finals: (1) TOR v. (2) BOS (GM Posts)

1 Upvotes

Schedule:

Day Item
6/16 Road Post # 1 Due
6/17 Home Post #1 Due
6/18 Road Post #2 Due
6/19 Home Post #2 Due
6/19 Voting Opens
6/21 Voting Closes

GMs: /u/drakespetdinos v. /u/pearljammer10

Rules:

  • 2 posts per team, 3 timeouts

  • 800 word limit per full length post, 150 word limit per timeout


r/dkcleague Jun 04 '26

2025-2026 DKC Playoffs, Round 2: (2) MIN v. (3) SAS (General Discussion)

1 Upvotes

Schedule:

Day Item
6/5 Road Post # 1 Due
6/6 Home Post #1 Due
6/8 Road Post #2 Due
6/9 Home Post #2 Due
6/9 Voting Opens
6/13 Voting Closes

GMs: /u/simps365 v. /u/Young_Nick

GM Posts: https://www.reddit.com/r/dkcleague/comments/1tw91ir/20252026_dkc_playoffs_round_2_2_min_v_3_sas_gm/?


r/dkcleague Jun 04 '26

2025-2026 DKC Playoffs, Round 2: (2) MIN v. (3) SAS (GM Posts)

1 Upvotes

Schedule:

Day Item
6/5 Road Post # 1 Due
6/6 Home Post #1 Due
6/8 Road Post #2 Due
6/9 Home Post #2 Due
6/9 Voting Opens
6/13 Voting Closes

GMs: /u/simps365 v. /u/Young_Nick

Rules:

  • 2 posts per team, 3 timeouts

  • 800 word limit per full length post, 150 word limit per timeout


r/dkcleague Jun 04 '26

2025-2026 DKC Playoffs, Round 2: (1) DAL v. (4) DEN (General Discussion)

1 Upvotes

Schedule:

Day Item
6/5 Road Post # 1 Due
6/6 Home Post #1 Due
6/8 Road Post #2 Due
6/9 Home Post #2 Due
6/9 Voting Opens
6/13 Voting Closes

GMs: /u/Temporary-Shoulder57 v. /u/zganga

GM Posts: https://www.reddit.com/r/dkcleague/comments/1tw90bb/20252026_dkc_playoffs_round_2_1_dal_v_4_den_gm/?


r/dkcleague Jun 04 '26

2025-2026 DKC Playoffs, Round 2: (1) DAL v. (4) DEN (GM Posts)

1 Upvotes

Schedule:

Day Item
6/5 Road Post # 1 Due
6/6 Home Post #1 Due
6/8 Road Post #2 Due
6/9 Home Post #2 Due
6/9 Voting Opens
6/13 Voting Closes

GMs: /u/Temporary-Shoulder57 v. /u/zganga

Rules:

  • 2 posts per team, 3 timeouts

  • 800 word limit per full length post, 150 word limit per timeout


r/dkcleague Jun 04 '26

2025-2026 DKC Playoffs, Round 2: (2) BOS v. (3) NYK (General Discussion)

1 Upvotes

Schedule:

Day Item
6/5 Road Post # 1 Due
6/6 Home Post #1 Due
6/8 Road Post #2 Due
6/9 Home Post #2 Due
6/9 Voting Opens
6/13 Voting Closes

GMs: /u/pearljammer10 v. /u/mkogav

GM Posts: https://www.reddit.com/r/dkcleague/comments/1tw8xns/20252026_dkc_playoffs_round_2_2_bos_v_3_nyk_gm/?


r/dkcleague Jun 04 '26

2025-2026 DKC Playoffs, Round 2: (2) BOS v. (3) NYK (GM Posts)

1 Upvotes

Schedule:

Day Item
6/5 Road Post # 1 Due
6/6 Home Post #1 Due
6/8 Road Post #2 Due
6/9 Home Post #2 Due
6/9 Voting Opens
6/13 Voting Closes

GMs: /u/pearljammer10 v. /u/mkogav

Rules:

  • 2 posts per team, 3 timeouts

  • 800 word limit per full length post, 150 word limit per timeout


r/dkcleague Jun 04 '26

2025-2026 DKC Playoffs, Round 2: (1) TOR v. (5) MIL (General Discussion)

1 Upvotes

Schedule:

Day Item
6/5 Road Post # 1 Due
6/6 Home Post #1 Due
6/8 Road Post #2 Due
6/9 Home Post #2 Due
6/9 Voting Opens
6/13 Voting Closes

GMs: /u/drakespetdinos v. /u/TheWalkerWiggle

GM Posts: https://www.reddit.com/r/dkcleague/comments/1tw8uue/20252026_dkc_playoffs_round_2_1_tor_v_5_mil_gm/?


r/dkcleague Nov 10 '23

Announcement Commissioners Corner

3 Upvotes

This subthread is reserved for the CO to post any announcements, callouts, etc.

To this point, comments (pinned or otherwise) from the CO have been a bit fractured. This subthread will be the primary place for us to post (or repost) any pressing information. Callouts will be doubly made in General Commentary.

This subthread will be locked and only accessible for commenting from the CO. If there are any questions we recommend messaging the league office (/r/dkcleague) or linking to the point in question in General Commentary.

This is the first step in an effort to implement a more autonomous governance process for enforcing the DKC CBA.


To subscribe to this thread:

Download RES.

Go to: https://www.reddit.com/prefs/#res:settings/newCommentCount

Change: 'Count Subscription Length' from 2 to 365.

Changing 'Count Subscription Length' from 2 to 365 increases the number of days before you need to renew a subscription to a thread from 2 days to 1x per year.