2013-14 NBA Rookie Salary Scale

Rookies can sign for up to 120% of the first-year amount (and almost always do), but also as low as 80% (never?). The third and fourth seasons are team options.

To get the fourth year amount, multiply the third year amount by 1.(fourth-year column percentage). Take that number and multiply by 1.(QO column percentage) to get the amount of the Qualifying Offer, the amount a team must offer in order to make the player a restricted free agent following his fourth season.

Here’s the math using the 2005-06 #1 spot as an example:

Year 1 – $4,340,520 (Year 1 * 120%)
Year 2 – $4,838,880 (Year 2 * 120%)
Year 3 – $4,991,520 (Year 3 * 120%) – Team Option
Year 4 – $6,294,307 (Year 3 *1.261) – Team Option
Qualifying Offer – $8,182,599 (Year 4 *1.3)

PickYear 1Year 2Year 3Year 4QO
1$4,436,900 $4,636,600 $4,836,300 26.10%30.00%
2$3,969,800 $4,148,500 $4,327,100 26.20%30.50%
3$3,565,000 $3,725,400 $3,885,800 26.40%31.20%
4$3,214,200 $3,358,800 $3,503,500 26.50%31.90%
5$2,910,600 $3,041,600 $3,172,600 26.70%32.60%
6$2,643,600 $2,762,600 $2,881,500 26.80%33.40%
7$2,413,300 $2,521,900 $2,630,500 27.00%34.10%
8$2,210,900 $2,310,400 $2,409,800 27.20%34.80%
9$2,032,300 $2,123,800 $2,215,200 27.40%35.50%
10$1,930,600 $2,017,500 $2,104,300 27.50%36.20%
11$1,834,100 $1,916,700 $1,999,200 32.70%36.90%
12$1,742,400 $1,820,800 $1,899,200 37.80%37.60%
13$1,655,300 $1,729,800 $1,804,300 42.90%38.30%
14$1,572,600 $1,643,300 $1,714,100 48.10%39.10%
15$1,493,800 $1,561,000 $1,628,300 53.30%39.80%
16$1,419,200 $1,483,100 $1,546,900 53.40%40.50%
17$1,348,200 $1,408,900 $1,469,500 53.60%41.20%
18$1,280,800 $1,338,400 $1,396,100 53.80%41.90%
19$1,223,200 $1,278,200 $1,333,200 54.00%42.60%
20$1,174,200 $1,227,000 $1,279,900 54.20%43.30%
21$1,127,200 $1,177,900 $1,228,700 59.30%44.10%
22$1,082,200 $1,130,900 $1,179,600 64.50%44.80%
23$1,038,900 $1,085,700 $1,132,400 69.70%45.50%
24$997,300 $1,042,200 $1,087,100 74.90%46.20%
25$957,500 $1,000,600 $1,043,700 80.10%46.90%
26$925,700 $967,400 $1,009,000 80.30%47.60%
27$899,000 $939,500 $979,900 80.40%48.30%
28$893,500 $933,700 $973,900 80.50%49.00%
29$887,000 $926,900 $966,800 80.50%50.00%
30$880,600 $920,200 $959,800 80.50%50.00%