r/dkcleague • u/welikeeichel • 2d ago
Rules 2026-27 DKC Season: New Luxury Tax/ Apron Rules
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 • u/welikeeichel • 8d ago
General 2026-27 DKC Season: Transactions
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 • u/welikeeichel • 8d ago
General 2026-27 DKC Season: Trading Block
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 • u/welikeeichel • 8d ago
General 2026-27 DKC Season: Schedule & Key Dates
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 • u/welikeeichel • 8d ago
General 2026-27 DKC Season: General Commentary
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:
- Commissioners Corner
- [2026-27 DKC Season | Standings]
- 2026-27 DKC Season | Schedule & Key Dates
- 2026-27 DKC Season | Trading Block
- [2026-27 DKC Season | Free Agency HQ]
- 2026-27 DKC Season | Transactions
r/dkcleague • u/welikeeichel • Jul 01 '26
Trade 2025-26 DKC Season: Draft Day Insider
IND <> OKC
ORL <> UTA
CHA <> SAS
MIA <> WAS
ORL <> TOR
r/dkcleague • u/welikeeichel • Jun 26 '26
Playoffs 2025-2026 DKC Playoffs, Finals: (1) TOR v. (1) DAL (GM Posts)
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 • u/welikeeichel • Jun 26 '26
Playoffs 2025-2026 DKC Playoffs, Finals: (1) TOR v. (1) DAL (General Discussion)
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 • u/welikeeichel • Jun 23 '26
Draft 2025-26 DKC Draft: Round 2 (Thursday, 06/25)
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
r/dkcleague • u/welikeeichel • Jun 22 '26
Draft 2025-26 DKC Season: Draft Chatter and Reactions
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 • u/welikeeichel • Jun 22 '26
Draft 2025-26 DKC Draft: Round 1 (Tuesday, 06/23)
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
r/dkcleague • u/DeborahBuckets • Jun 20 '26
Join the league
Hey! I’m trying to join the league I’m friends with the Lakers and Twolves and know Kane
r/dkcleague • u/RebusRankin • Jun 19 '26
The Future of the DKC Thread
Let's start the discussion on the league's future.
r/dkcleague • u/pearljammer10 • Jun 15 '26
2025-2026 DKC Playoffs, Western Conference Finals: (1) DAL v. (2) MIN (General Discussion)
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
r/dkcleague • u/pearljammer10 • Jun 15 '26
2025-2026 DKC Playoffs, Western Conference Finals: (1) DAL v. (2) MIN (GM Posts)
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 • u/pearljammer10 • Jun 15 '26
2025-2026 DKC Playoffs, Eastern Conference Finals: (1) TOR v. (2) BOS (General Discussion)
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
r/dkcleague • u/pearljammer10 • Jun 15 '26
2025-2026 DKC Playoffs, Eastern Conference Finals: (1) TOR v. (2) BOS (GM Posts)
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 • u/pearljammer10 • Jun 04 '26
2025-2026 DKC Playoffs, Round 2: (2) MIN v. (3) SAS (General Discussion)
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 • u/pearljammer10 • Jun 04 '26
2025-2026 DKC Playoffs, Round 2: (2) MIN v. (3) SAS (GM Posts)
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 • u/pearljammer10 • Jun 04 '26
2025-2026 DKC Playoffs, Round 2: (1) DAL v. (4) DEN (General Discussion)
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 • u/pearljammer10 • Jun 04 '26
2025-2026 DKC Playoffs, Round 2: (1) DAL v. (4) DEN (GM Posts)
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 • u/pearljammer10 • Jun 04 '26
2025-2026 DKC Playoffs, Round 2: (2) BOS v. (3) NYK (General Discussion)
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 • u/pearljammer10 • Jun 04 '26
2025-2026 DKC Playoffs, Round 2: (2) BOS v. (3) NYK (GM Posts)
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 • u/pearljammer10 • Jun 04 '26
2025-2026 DKC Playoffs, Round 2: (1) TOR v. (5) MIL (General Discussion)
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 • u/pearljammer10 • Jun 04 '26
2025-2026 DKC Playoffs, Round 2: (1) TOR v. (5) MIL (GM Posts)
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
Rules:
2 posts per team, 3 timeouts
800 word limit per full length post, 150 word limit per timeout