For non-taxpaying teams (again, they must be under the tax level after the trade), the salaries that can be acquired depend on the total salaries the team is trading away:
Teams Outgoing salary/ Maximum incoming salary
$0 to $9.8 million/ 150% of the outgoing salary, plus $100,0001
$9.8 million to $19.6 million/ The outgoing salary plus $5 million1
$19.6 million and up/ 125% of the outgoing salary, plus $100,000
Taxpaying teams can take back up to 125% of their outgoing salaries, plus $100,000, no matter how much salary the team is sending away. For example, a taxpaying team trading away $10 million in salaries can acquire one or more replacement players making up to $12.6 million.
Outgoing salary/ Maximum incoming salary
Any/ 125% of the outgoing salary, plus $100,000