2027 Fifth-Year Option Numbers Revealed

With the salary cap coming in today at $301.2MM, we have clarity on what it will cost teams to apply franchise and transition tags. The salary ceiling being set also illuminates the four fifth-year option tiers for 2023 first-rounders.

This will be the sixth offseason for the tiered fifth-year option format. The NFL’s 2020 CBA changed the option structure for first-round picks, fully guaranteeing the options but doing so based on performance and usage rate. The 2011 CBA gave teams flexibility by making the options guaranteed for injury only, allowing franchises to cut players free of charge as long as they passed March physicals. The 2018 first-round class was the first to gain access to fully guaranteed options.

Players who have been original invitees to two or more Pro Bowls (original ballot only) reside on the top tier, which matches the 2026 franchise tag numbers. Here is how those numbers will look (courtesy of NFL.com’s Tom Pelissero):

• Quarterback: $43.9MM
• Running back: $14.29MM
• Wide receiver: $27.3MM
• Tight end: $15.05MM
• Offensive line: $25.77MM
• Defensive end: $24.43MM
• Defensive tackle: $27.13MM
• Linebacker: $26.87MM
• Cornerback: $21.16MM
• Safety: $20.15MM
• Kicker/punter: $6.65MM

Tier 2 on the option structure covers players who have been selected to one Pro Bowl as non-alternates. This tier matches the 2026 transition tag values.

• Quarterback: $37.83MM
• Running back: $11.32MM
• Wide receiver: $23.85MM
• Tight end: $12.69MM
• Offensive line: $23.39MM
• Defensive end: $21.51MM
• Defensive tackle: $22.52MM
• Linebacker: $21.93MM
• Cornerback: $18.12MM
• Safety: $16.01MM
• Kicker/punter: $6.01MM

Participation impacts the final two tiers. Players who achieve any of the following will get the average of the third-20th highest salaries at their position. Tier 3 consists of players who played at least 75% in two of their first three seasons, those who averaged at least a 75% snap share through three seasons or those who crossed the 50% snap barrier in each of their initial three slates.

• Quarterback: $25.9MM
• Running back: $7.42MM
• Wide receiver: $16.47MM
• Tight end: $8.16MM
• Offensive line: $19.07MM
• Defensive end: $15.94MM
• Defensive tackle: $15.45MM
• Linebacker: $15.12MM
• Cornerback: $13.67MM
• Safety: $10.8MM
• Kicker/punter: $4.84MM

The fourth and final tier consists of players who failed to reach those participation rates:

• Quarterback: $22.48MM
• Running back: $6.7MM
• Wide receiver: $16.47MM
• Tight end: $8.16MM
• Offensive line: $18MM
• Defensive end: $14.48MM
• Defensive tackle: $13.93MM
• Linebacker: $13.75MM
• Cornerback: $12.63MM
• Safety: $9.74MM
• Kicker/punter: $4.5MM