The Kings desperately need to take advantage of this salary tool

Apr 13, 2025; Sacramento, California, USA; Sacramento Kings forward DeMar DeRozan (10) warms up before the game against the Phoenix Suns at Golden 1 Center. Mandatory Credit: John Hefti-Imagn Images
Apr 13, 2025; Sacramento, California, USA; Sacramento Kings forward DeMar DeRozan (10) warms up before the game against the Phoenix Suns at Golden 1 Center. Mandatory Credit: John Hefti-Imagn Images | John Hefti-Imagn Images

With the Sacramento Kings officially not having a first round pick in the 2025 NBA Draft, their only means for changing this roster is via trades or free agency.

Last offseason, the Kings re-signed Malik Monk and executed a three-team sign-and-trade for DeMar DeRozan. However, they did not do much in the way of actual free agent signings, as they basically only signed guys to veteran minimum contracts.

That can't be the case this summer. If the Kings plan on going the re-tool route (which it seems likely they will do), they need to make sure they take full advantage of this salary cap tool.

The Kings need to get the most out of their Non-Taxpayer Mid-Level Exception

In today's world, few teams have legitimate salary cap space to sign random guys to big deals in free agency. Instead, teams use a number of mechanisms to add new pieces to their roster.

One of those tools is what is known in salary circles as the "mid-level exception." A mid-level exception (MLE) is a tool that allows teams to sign free agents to contracts above the minimum salary, even if they are already over the salary cap.

There are three types of MLEs. There is non-taxpayer MLE, which is for teams that are under the first apron. Second, there is the taxpayer MLE, which is for teams that are over the first apron. Lastly, there is the room MLE, which is available to teams that are below the salary cap maximum and the first apron.

The Kings will be one of the few teams that are eligible for the non-taxpayer MLE (per Dunc'd On Basketball NBA Podcast). This is the best of the three MLEs because it gives you the most spending power on the open market.

According to the website Hoops Rumors, in 2025-26, the non-taxpayer MLE is 14.1 million, the taxpayer MLE is 5.7 million, and the room MLE is 8.8 million..

This is a golden opportunity for the Kings, who, because of all the money they have tied up to Zach LaVine/Domantas Sabonis/DeMar DeRozan/Malik, have very little flexibility elsewhere.

The Kings need to make sure they use the non-taxpayer MLE to add ball handling and length in order to try and cure the imbalances that currently exist on their roster. Even with 14 million dollars to spend, the Kings won't be able to add a star player to their ranks. But if they choose wisely, they could find someone to give their team a significant boost.