2014-15 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$4,592,200 $4,798,900 $5,005,500 26.10%30.00%
2$4,108,800 $4,293,700 $4,478,600 26.20%30.50%
3$3,689,700 $3,855,800 $4,021,800 26.40%31.20%
4$3,326,700 $3,476,400 $3,626,100 26.50%31.90%
5$3,012,500 $3,148,100 $3,283,600 26.70%32.60%
6$2,736,100 $2,859,200 $2,982,400 26.80%33.40%
7$2,497,800 $2,610,200 $2,722,600 27.00%34.10%
8$2,288,200 $2,391,200 $2,494,200 27.20%34.80%
9$2,103,500 $2,198,100 $2,292,800 27.40%35.50%
10$1,998,200 $2,088,100 $2,178,000 27.50%36.20%
11$1,898,300 $1,983,700 $2,069,200 32.70%36.90%
12$1,803,400 $1,884,600 $1,965,700 37.80%37.60%
13$1,713,200 $1,790,300 $1,867,400 42.90%38.30%
14$1,627,600 $1,700,900 $1,774,100 48.10%39.10%
15$1,546,100 $1,615,700 $1,685,200 53.30%39.80%
16$1,468,900 $1,535,000 $1,601,100 53.40%40.50%
17$1,395,400 $1,458,200 $1,521,000 53.60%41.20%
18$1,325,600 $1,385,300 $1,444,900 53.80%41.90%
19$1,266,000 $1,322,900 $1,379,900 54.00%42.60%
20$1,215,300 $1,270,000 $1,324,700 54.20%43.30%
21$1,166,700 $1,219,200 $1,271,700 59.30%44.10%
22$1,120,100 $1,170,500 $1,220,900 64.50%44.80%
23$1,075,300 $1,123,700 $1,172,100 69.70%45.50%
24$1,032,200 $1,078,700 $1,125,100 74.90%46.20%
25$991,000 $1,035,600 $1,080,200 80.10%46.90%
26$958,100 $1,001,200 $1,044,300 80.30%47.60%
27$930,500 $972,300 $1,014,200 80.40%48.30%
28$924,800 $966,400 $1,008,000 80.50%49.00%
29$918,000 $959,400 $1,000,700 80.50%50.00%
30$911,400 $952,400 $993,400 80.50%50.00%