The Mid-Level Exception is a resource that teams over the salary cap have to add additional talent. The standard MLE allows for contracts of up to four years with raises of 5%.
If a franchise is currently a taxpayer or projects to be over the luxury tax line at any point during the season, they only have access to the taxpayer’s mid-level exception. This version of the MLE comes with 5% raises but has a much smaller starting salary and can only be used to offer players at most three-year deals.
|Year||Non-Taxpayer MLE||Taxpayer MLE|
Let’s take a look at how teams have used the mid-level exception this offseason. This post will be updated as franchises make additional moves.
(Note: Teams have the ability to split up their MLE on several players as the Raptors did recently).
Non = Non-Taxpayers’ MLE
Tax = Taxpayers’ MLE
*Originally committed to Marcus Morris.