| Tyler Smith | | 21 | PF | HOU | Dec 2, 2025 | Two-Way Contract | Two-Way | | 2 | $1,163,797 | $581,899 |
| Kevin Durant | Rich Kleiman | 37 | PF, SF, SG | HOU | Oct 19, 2025 | Veteran Extension | Bird Exception | ✔ | 1-2 | $90,000,000 | $45,000,000 |
| Tyrese Hunter | | 22 | PG, SG | HOU | Oct 17, 2025 | Rookie Contract (Exh. 9, Exh. 10) | Minimum Salary Exception | | 1 | $1,272,870 | $1,272,870 |
| Ricky Council IV | Adie Von Gontard | 24 | SG | HOU | Oct 17, 2025 | Veteran Contract (Exh. 9, Exh. 10) | Minimum Salary Exception | | 1 | $2,296,274 | $2,296,274 |
| Vernon Carey Jr. | Jeffrey Wechsler | 24 | C | HOU | Oct 17, 2025 | Veteran Contract (Exh. 9, Exh. 10) | Minimum Salary Exception | | 1 | $2,378,870 | $2,378,870 |
| Caleb McConnell | | 26 | SG, SF | HOU | Oct 17, 2025 | Rookie Contract (Exh. 9, Exh. 10) | Minimum Salary Exception | | 1 | $1,272,870 | $1,272,870 |
| Daishen Nix | Nick Blatchford | 23 | PG | HOU | Oct 16, 2025 | Veteran Contract (Exh. 9, Exh. 10) | Minimum Salary Exception | | 1 | $2,461,463 | $2,461,463 |
| JD Davison | Michael Miller | 22 | PG | HOU | Jul 26, 2025 | Two-Way Contract | Two-Way | | 1 | $636,434 | $636,434 |
| Isaiah Crawford | | 23 | SF | HOU | Jul 26, 2025 | Two-Way Contract | Two-Way | | 1 | $636,434 | $636,434 |
| Josh Okogie | Calvin Andrews | 26 | SG | HOU | Jul 22, 2025 | Veteran Contract | Minimum Salary Exception | | 1 | $3,080,921 | $3,080,921 |
| Cameron Matthews | | 23 | PF | HOU | Jul 12, 2025 | Exhibit 10 | Minimum Salary Exception | | 1 | $1,272,870 | $1,272,870 |
| Jeff Green | Jason Glushon | 38 | PF, SF | HOU | Jul 9, 2025 | Veteran Contract | Minimum Salary Exception | | 1 | $3,634,153 | $3,634,153 |
| Aaron Holiday | Jason Glushon | 28 | PG | HOU | Jul 8, 2025 | Veteran Contract | Minimum Salary Exception | | 1 | $3,080,921 | $3,080,921 |
| Dorian Finney-Smith | Michael Tellem | 32 | PF, SF | HOU | Jul 6, 2025 | Veteran Contract | MLE | | 3-4 | $52,705,000 | $13,176,250 |
| Jabari Smith Jr. | | 22 | PF | HOU | Jul 6, 2025 | Rookie Scale Extension | Bird Exception | ✔ | 5 | $122,000,000 | $24,400,000 |
| Fred VanVleet | Erika BD Ruiz | 31 | PG | HOU | Jul 6, 2025 | Veteran Extension | Bird Exception | | 1-2 | $50,000,000 | $25,000,000 |
| Kevon Harris | Daniel Hazan | 28 | SG, SF | HOU | Jul 5, 2025 | Two-Way Contract | Two-Way | | 1 | $636,434 | $636,434 |
| Jae’Sean Tate | Ernest EJ Kusnyer | 29 | SF | HOU | Jul 5, 2025 | Veteran Contract | Minimum Salary Exception | | 1 | $2,667,947 | $2,667,947 |
| Steven Adams | Darren Mats Matsubara | 31 | C | HOU | Jun 14, 2025 | Veteran Extension | Bird Exception | ✔ | 3 | $39,000,000 | $13,000,000 |
| David Roddy | Josh Beauregard Bell | 23 | SF | HOU | Mar 3, 2025 | Two-Way Contract | Two-Way | | 2 | $1,117,346 | $558,673 |
| Nate Williams | | 26 | SG, SF | HOU | Mar 2, 2025 | Veteran Contract | MLE | | 3-4 | $8,037,293 | $2,009,323 |
| Alperen Şengün | Jeff Schwartz | 22 | C, PF | HOU | Oct 21, 2024 | Rookie Scale Extension | Bird Exception | ✔ | 4-5 | $185,000,000 | $37,000,000 |
| Jalen Green | Andrew Morrison | 22 | SG | HOU | Oct 21, 2024 | Rookie Scale Extension | Bird Exception | ✔ | 2-3 | $105,300,000 | $35,100,000 |
| Matt Bradley | | 25 | PG | HOU | Oct 18, 2024 | Camp Invite | Minimum Salary Exception | | 1 | $1,157,153 | $1,157,153 |
| Markquis Nowell | Alex Saratsis | 24 | PG | HOU | Oct 1, 2024 | Exhibit 10 | Minimum Salary Exception | | 1 | $1,862,265 | $1,862,265 |
| Thon Maker | | 27 | C, PF | HOU | Oct 1, 2024 | Exhibit 10 | Minimum Salary Exception | | 1 | $2,425,403 | $2,425,403 |
| Jack McVeigh | | 28 | PF | HOU | Jul 25, 2024 | Two-Way Contract | Two-Way | | 1 | $578,577 | $578,577 |
| Aaron Holiday | Jason Glushon | 27 | PG | HOU | Jul 6, 2024 | Veteran Contract | Biannual Exception | | 1-2 | $9,569,400 | $4,784,700 |
| Nate Williams | | 25 | SG, SF | HOU | Jul 3, 2024 | Two-Way Contract | Two-Way | | 1 | $578,577 | $578,577 |
| N'Faly Dante | | 22 | C | HOU | Jul 3, 2024 | Two-Way Contract | Two-Way | | 1 | $578,577 | $578,577 |
| Reed Sheppard | | 20 | SG, PG | HOU | Jul 2, 2024 | Rookie Scale Contract | Rookie Exception | | 2-4 | $45,853,024 | $11,463,256 |
| Jermaine Samuels | Bill Duffy | 25 | SF | HOU | Jul 2, 2024 | Exhibit 10 | Minimum Salary Exception | | 1 | $1,862,265 | $1,862,265 |
| Nate Hinton | Tallen Todorovich | 25 | SF | HOU | Jul 2, 2024 | Exhibit 10 | Minimum Salary Exception | | 1 | $2,162,606 | $2,162,606 |
| Nate Hinton | Tallen Todorovich | 24 | SF | HOU | Oct 23, 2023 | Two-Way Contract | Two-Way | | 1 | $559,782 | $559,782 |
| Nate Williams | | 24 | SG, SF | HOU | Oct 23, 2023 | Two-Way Contract | Two-Way | | 1 | $559,782 | $559,782 |
| Reggie Bullock | David Bauman | 32 | SF, SG | HOU | Oct 4, 2023 | Veteran Contract | Minimum Salary Exception | | 1 | $3,196,448 | $3,196,448 |
| Boban Marjanovic | Mike Lindeman | 35 | C | HOU | Sep 19, 2023 | Veteran Contract | Minimum Salary Exception | | 1 | $2,891,467 | $2,891,467 |
| Nate Hinton | Tallen Todorovich | 24 | SF | HOU | Aug 1, 2023 | Exhibit 10 | Minimum Salary Exception | | 1 | $2,019,706 | $2,019,706 |
| Nate Williams | | 24 | SG, SF | HOU | Aug 1, 2023 | Exhibit 10 | Minimum Salary Exception | | 1 | $1,801,769 | $1,801,769 |
| Matthew Mayer | John Noonan | 23 | SG, SF | HOU | Aug 1, 2023 | Exhibit 10 | Minimum Salary Exception | | 1 | $1,119,563 | $1,119,563 |
| Jermaine Samuels | Bill Duffy | 24 | SF | HOU | Aug 1, 2023 | Two-Way Contract | Two-Way | | 1 | $559,782 | $559,782 |
| Joshua Obiesie | Tadas Bulotas | 23 | SF | HOU | Jul 28, 2023 | Exhibit 10 | Minimum Salary Exception | | 1 | $1,119,563 | $1,119,563 |
| Aaron Holiday | Bill Duffy | 26 | PG | HOU | Jul 10, 2023 | Veteran Contract | Minimum Salary Exception | | 1 | $2,346,614 | $2,346,614 |
| Fred VanVleet | Brian Jungreis | 29 | PG | HOU | Jul 7, 2023 | Veteran Contract | Cap Room | | 2-3 | $128,539,845 | $42,846,615 |
| Jeff Green | Jason Glushon | 36 | PF, SF | HOU | Jul 6, 2023 | Veteran Contract | Cap Room | | 1-2 | $19,200,000 | $9,600,000 |
| Jock Landale | Samuel Wloszczowski | 27 | C, PF | HOU | Jul 6, 2023 | Veteran Contract | Cap Room | | 3-4 | $32,000,000 | $8,000,000 |
| Cam Whitmore | Bill Duffy | 18 | SF | HOU | Jul 3, 2023 | Rookie Scale Contract | Rookie Exception | | 2-4 | $15,595,310 | $3,898,828 |
| Amen Thompson | Troy Thompson | 20 | PG | HOU | Jul 3, 2023 | Rookie Scale Contract | Rookie Exception | | 2-4 | $40,008,489 | $10,002,122 |
| Trevor Hudgins | George Langberg | 24 | PG | HOU | Jul 1, 2023 | Two-Way Contract | Two-Way | | 1 | $559,782 | $559,782 |
| Darius Days | Corey Marcum | 23 | PF | HOU | Jun 29, 2023 | Two-Way Contract | Two-Way | | 1 | $559,782 | $559,782 |