The Detroit Lions are heading into the 2026 offseason with a bit of a financial puzzle to solve. As it stands, they’re projected to be $8.5 million over the salary cap - and with the new league year kicking off on March 11, they’ll need to be cap-compliant before then.
But while that number might raise some eyebrows, there’s no need to sound the alarm just yet. The Lions have a few tricks up their sleeve - and they’re not alone.
This is the time of year when front offices across the league get creative.
So how can a team that’s technically over the cap still be active in free agency? It all comes down to how contracts are structured - and more importantly, how they can be restructured.
The Lions have several big-money deals on the books, but many of those contracts were built with flexibility in mind. That means Detroit can free up space through a common maneuver called a simple restructure - a move that allows them to shift money around without cutting players or making major sacrifices.
Let’s break it down in practical terms. A simple restructure involves converting part of a player’s base salary into a signing bonus.
That bonus gets paid out immediately to the player, but for cap purposes, it’s spread out evenly over the remaining years of the contract. The result?
The player gets paid, and the team gets instant cap relief.
Take Jared Goff, for example. His 2026 cap hit is currently one of the highest among quarterbacks in the league - fifth overall. But if the Lions were to convert $50 million of his salary into a signing bonus, here’s what the math would look like:
- $5 million base salary
- $14.6 million from a previous signing bonus proration
- $10 million from the new signing bonus proration
That brings his total cap hit down to $29.6 million, which would drop him to 16th among quarterbacks in terms of cap impact. That’s a $40 million swing - and it’s all done without changing the total value of the contract or extending the deal.
It’s worth noting that teams can restructure as much of a player’s salary as they want, so long as the remaining base salary doesn’t dip below the veteran minimum - which, for Goff, is $1.3 million. So there’s plenty of room to work with.
But of course, there’s a trade-off. That $40 million doesn’t vanish - it just gets pushed into future years.
In Goff’s case, that would mean adding $10 million to each of the 2027 and 2028 seasons, and if the contract voids in 2029, the remaining prorated money would hit the cap all at once as dead money. It’s a classic “pay now or pay later” scenario.
And Goff isn’t the only candidate for a restructure. The Lions have other high-salary players whose deals could be adjusted in similar fashion.
Amon-Ra St. Brown ($27.5 million), Alim McNeill ($23.85 million), and Penei Sewell ($19.9 million) all have contracts that can be partially restructured to free up space.
According to OverTheCap, Detroit could unlock up to $128 million in cap space through simple restructures alone - the second-most potential cap flexibility in the entire NFL.
There are other ways Detroit could find breathing room, too. If veterans like Taylor Decker ($11.6 million cap hit) or Graham Glasgow ($5.6 million) decide to retire, that would clear even more space.
But just because the Lions can create a mountain of cap room doesn’t mean they will. General manager Brad Holmes has made it clear that he’s building with long-term sustainability in mind.
The goal isn’t just to make a splash in March - it’s to keep this team competitive year after year. Going all-in with restructures might give them short-term firepower, but it could also limit their flexibility down the road when it’s time to re-sign core players or pivot in future offseasons.
So what’s the most likely path? Expect Detroit to take a measured approach - maybe restructure one or two key deals, get back under the cap, and position themselves to make targeted moves in free agency.
It’s not about making headlines. It’s about making smart, sustainable decisions that keep the Lions in the contender conversation - not just in 2026, but beyond.