2018-19 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$5,269,700 $5,506,800 $5,744,000 26.10%30.00%
2$4,714,900 $4,927,100 $5,139,300 26.20%30.50%
3$4,234,000 $4,424,600 $4,615,100 26.40%31.20%
4$3,817,500 $3,989,200 $4,161,000 26.50%31.90%
5$3,456,900 $3,612,500 $3,768,000 26.70%32.60%
6$3,139,800 $3,281,100 $3,422,300 26.80%33.40%
7$2,866,300 $2,995,200 $3,124,200 27.00%34.10%
8$2,625,800 $2,744,000 $2,862,100 27.20%34.80%
9$2,413,800 $2,522,400 $2,631,000 27.40%35.50%
10$2,292,900 $2,396,100 $2,499,300 27.50%36.20%
11$2,178,400 $2,276,400 $2,374,400 32.70%36.90%
12$2,069,500 $2,162,600 $2,255,700 37.80%37.60%
13$1,965,900 $2,054,400 $2,142,900 42.90%38.30%
14$1,867,700 $1,951,800 $2,035,800 48.10%39.10%
15$1,774,200 $1,854,000 $1,933,900 53.30%39.80%
16$1,685,600 $1,761,400 $1,837,300 53.40%40.50%
17$1,601,200 $1,673,300 $1,745,300 53.60%41.20%
18$1,521,200 $1,589,700 $1,658,100 53.80%41.90%
19$1,452,700 $1,518,100 $1,583,500 54.00%42.60%
20$1,394,600 $1,457,300 $1,520,100 54.20%43.30%
21$1,338,800 $1,399,000 $1,459,300 59.30%44.10%
22$1,285,300 $1,343,100 $1,401,000 64.50%44.80%
23$1,233,900 $1,289,500 $1,345,000 69.70%45.50%
24$1,184,500 $1,237,800 $1,291,100 74.90%46.20%
25$1,137,200 $1,188,400 $1,239,500 80.10%46.90%
26$1,099,400 $1,148,900 $1,198,400 80.30%47.60%
27$1,067,700 $1,115,800 $1,163,800 80.40%48.30%
28$1,061,200 $1,109,000 $1,156,700 80.50%49.00%
29$1,053,500 $1,100,900 $1,148,300 80.50%50.00%
30$1,045,900 $1,092,900 $1,140,000 80.50%50.00%