The Sacramento Kings are entering an offseason shaped by financial limits and roster decisions.<\/p>\n
With a projected payroll of around $210 million<\/a>, the team sits slightly above the first apron. So, with restricted flexibility, Sacramento\u2019s moves will have to be tactical and calculated.<\/p>\n The Cap Situation<\/p>\n Being above the first apron limits how the Kings can build their roster.<\/p>\n To create more space, Sacramento could waive DeMar DeRozan<\/a> and pay only his partially guaranteed $10 million<\/a>. Cutting Derozan would be a great first step, as doing so would clear roughly $15 million immediately.<\/p>\n Find a way to get off Sabonis\u2019 money. Cut DeMar DeRozan if you can\u2019t find a trade partner and eat the $10M partial guarantee.<\/p>\n LaVine\u2019s contract could be an interesting expiring contract. Don\u2019t think the Kings would waive\/stretch his deal, but getting off his deal is the priority https:\/\/t.co\/zecKmHos6m<\/a><\/p>\n \u2014 Cameron Salerno (@cameronsalerno1) April 12, 2026<\/a><\/p>\n The Kings could also save money by releasing their players on veteran minimum contracts. Regardless, once they sign their rookies, they will still face spending constraints.<\/p>\n Tough Decisions on Role Players<\/p>\n Sacramento will not be able to retain every productive player from last season.<\/p>\n Precious Achiuwa<\/a> played one of the most productive stretches of his career after joining on a minimum deal<\/a>. He provided rebounding, interior defense, and consistent energy in a larger role.<\/p>\n If he can be retained at a manageable number while staying below the luxury tax, it makes sense. But if his price rises, re-signing him becomes harder to justify financially.<\/p>\n The Draft Defines Direction<\/p>\n The draft will determine how the roster is built moving forward.<\/p>\n As of now, the Kings have been consistently linked in mock drafts to Darius Acuff Jr. at pick number seven<\/a>. Doing so would give them a long-term option at point guard and, along with Maxime Raynaud<\/a>, a promising young duo.<\/p>\n Drafting Acuff also increases the need for a veteran presence in the backcourt to support his development.<\/p>\n Veteran Fit<\/p>\n If Sacramento does take Acuff, retaining a veteran like Russell Westbrook<\/a> becomes more important.<\/p>\n In a limited role, he can provide stability and experience while helping the young guard adjust to the league. Beyond just his production, Westbrook\u2019s presence becomes vital in helping develop players.<\/p>\n Low-Cost Depth<\/p>\n The Kings should also prioritize retaining low-cost contributors.<\/p>\n