Dolphins predicted to consider $99m dead cap hit that will signal major 2026 roster overhaul

The Miami Dolphins are reportedly weighing one of the most significant salary cap decisions in recent NFL history.

They would absorb a $99.2 million dead cap hit in 2026 if they move on from Tua Tagovailoa.

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That figure would result from releasing the quarterback without a Post-June 1 designation, which would otherwise allow the team to split the cap charge across two seasons ($55.4 million in 2026 and $43.8 million in 2027).

Tagovailoa’s 2026 salary of $54 million became fully guaranteed in March 2025, meaning a preseason release would accelerate unpaid bonuses, creating a massive short-term cap burden.

The financial implications are staggering.

Dolphins could absorb historic dead cap charge to move on from Tua

A $99.2 million dead cap hit would consume roughly one-third of Miami’s projected 2026 salary cap, putting enormous strain on roster construction. The move would also clear Tagovailoa’s contract from future cap obligations, giving the team flexibility in 2027 and beyond.

While the full dead cap strategy is unprecedented in scale, analysts point to the Broncos’ $85 million charge for Russell Wilson in 2024 as a precedent, showing that the Dolphins’ potential decision would rank among the largest single-player cap hits in NFL history.

With the team reportedly focusing on rookie Quinn Ewers, the Dolphins face a decision about the quarterback position for the coming season.

One potential option being discussed is signing free agent Malik Willis.

The former third round quarterback played for the Green Bay Packers in 2025 and could provide a more budget-friendly bridge at quarterback while still offering mobility and upside.

His contract would likely cost a fraction of Tagovailoa’s cap obligations, giving Miami a cost-controlled path forward while still fielding a competitive roster.

Other veteran quarterbacks are also being explored as affordable alternatives alongside potential 2026 draft prospects.

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A key factor in this transition is Miami’s new head coach, Jeff Hafley, who was hired after the firing of Mike McDaniel.

Hafley has built a reputation for developing young talent and emphasizes flexibility in both offensive and defensive schemes. His approach suggests the Dolphins may be willing to embrace a short-term cap sacrifice if it allows for long-term roster growth under his system.

Hafley’s influence on the quarterback decision could be particularly significant.

Hafley may favor a younger, more versatile option like Ewers or a cost-controlled veteran such as Willis, whom he worked with closely during his time in Green Bay, over keeping a high-priced starter whose performance has been inconsistent.

His hiring signals that Miami is entering a period of evaluation and restructuring, with a focus on building a sustainable roster foundation for future seasons.

Taking on Tagovailoa’s full dead cap hit would allow the Dolphins to effectively reset their roster, but it would of course come with short-term consequences.

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The 2026 season could be constrained by salary cap limitations, making it difficult to assemble a fully competitive team. At the same time, it provides a pathway to long-term rebuilding by freeing up future cap space for younger players and draft acquisitions.

Ultimately, the Dolphins’ offseason will be defined as much by salary cap strategy as on-field decisions.

Whether they absorb the full $99.2 million dead cap hit, use a Post-June 1 designation, or restructure the quarterback room with a cheaper veteran like Willis, the 2026 season in Miami will be shaped by these unprecedented financial choices.

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