As he enters his first season with the Houston Rockets and the final year of his current contract, superstar Kevin Durant does not appear to have a max extension available to him at this moment. According to ESPN’s Brian Windhorst, it seems “clear” the Rockets haven’t tabled the two-year, $120 million extension he is eligible for, because it “would be done” by now if it was.
This delay stems from a complex financial puzzle the Rockets’ front office is carefully considering. Currently, the Rockets have only $92.7 million in guaranteed salary on their books for the 2026-27 season. However, that figure is set to rise significantly:
Tari Eason: Houston is negotiating a rookie-scale extension for Eason, projected by ESPN’s Bobby Marks to be around $80 million over four years.
Fred VanVleet: His season-ending ACL injury makes his $25 million player option for 2026-27 far more likely to be exercised.
If both these deals materialize, the Rockets would add $45 million to their payroll for seven players. At that point, a $60 million per year deal for Durant would push the total salary to approximately $197 million for just eight players. Factoring in the expected team options for rookies Amen Thompson and Reed Sheppard ($23.4 million), the Rockets would be right on the brink of exceeding the projected $223.1 million second apron for the 2026-27 season.
Per Windhorst, there is “some haggling going on beneath the max,” as Eason’s potential extension directly impacts the offer the Rockets can make to Durant while they meticulously plan around the apron restrictions.
Despite this, Durant has shown goodwill. On the first day of training camp, he told reporters he does envision signing an extension with the Rockets, stating, “I can’t tell you exactly when… it will happen.”
The Rockets’ caution does not indicate a reluctance to keep Durant. Instead, it is a strategic move to maintain financial flexibility to build a sustainable, competitive roster around the superstar, rather than putting all their eggs in one basket and facing the harsh restraints of the second apron.