After spending at the top of the NFL offseason with a nearly $300 million bonanza, reports surfaced Tuesday that the Bengals have restructured QB Joe Burrow’s contract, bonusing a portion of his salary to create some cap space.
According to overthecap.com, the Bengals were near the bottom of the league in cap room before this transaction. The move appears to be a bid to give the Bengals salary cap flexibility for the upcoming season because the blockbuster Dexter Lawrence II trade came so late in free agency when they agreed to a three-year, $70 million deal for the Giants' three-time Pro Bowl defensive tackle.
The Lawrence deal is the centerpiece of the massive defensive overhaul that also included a three-year, $40.25 million deal for Bryan Cook, free agency's top-rated safety, and a three-year, $60 million strike for Super Bowl pass rusher Boye Mafe. Because the trade for Lawrence came just a few days before the draft on April 18, the big deals were already in place, so this became the best option for the team to manage the salary cap this year.
It appears Burrow's contract restructure gets them back to the NFL average in cap room as they navigate the rest of the season. The Bengals have indicated they want to be strategic with how they manage the salary cap so they don't have to restructure contracts every year.
"Cap dollars have to be counted, so if we can accomplish what we want to accomplish without pushing things into future problems, we'll do that," said Bengals director of player personnel Duke Tobin during the offseason. "If we need that, we'll consider that as well. We're open to doing anything we need to do to improve our team."
Burrow signed the richest deal in NFL history at the time on a five-year, $275 million extension on the eve of the 2023 season. Meanwhile, the Bengals locked up his favorite targets before this last season when they gave All-Pro wide receiver Ja’Marr Chase the richest non-quarterback deal ever at the time and another contract that gives Pro Bowler Tee Higgins the sixth biggest cap hit among NFL receivers this season.
See the best shots from Bengals QB Joe Burrow from the 2025 season
QB Joe Burrow ahead of Week 14 against the Buffalo Bills, Sunday, Dec. 7, 2025
QB Joe Burrow celebrates a play during Thanksgiving Week 13 against the Baltimore Ravens, Thursday, Nov. 27, 2025.
QB Joe Burrow presnap during Week 17 against the Arizona Cardinals at Paycor Stadium, Sunday, Dec. 28, 2025.
QB Joe Burrow ahead of Week 16 against the Miami Dolphins, Sunday, Dec. 21, 2025.
QB Joe Burrow ahead of Week 17 against the Arizona Cardinals at Paycor Stadium, Sunday, Dec. 28, 2025.
Cincinnati Bengals quarterback Joe Burrow (9) warms up prior to an NFL football game against the Buffalo Bills, Sunday, Dec. 7, 2025, in Orchard Park, N.Y. (Lauren Leigh Bacho via AP)
QB Joe Burrow ahead of Week 18 against the Cleveland Browns at Paycor Stadium, Sunday, Jan. 4, 2026.
QB Joe Burrow during Week 17 against the Arizona Cardinals at Paycor Stadium, Sunday, Dec. 28, 2025.
QB Joe Burrow during Week 16 against the Miami Dolphins at Hard Rock Stadium, Sunday, Dec. 21, 2025.
QB Joe Burrow during Week 17 against the Arizona Cardinals at Paycor Stadium, Sunday, Dec. 28, 2025.
QB Joe Burrow throws during practice at Kettering Health Practice Fields, Wednesday, Sept. 10, 2025.
QB Joe Burrow walks out of the tunnel before Week 13 against the Baltimore Ravens, Thursday, Nov. 27, 2025
QB Joe Burrow during Week 2 against the Jacksonville Jaguars at Paycor Stadium, Sunday, Sept. 14, 2025.
QB Joe Burrow during Week 16 against the Miami Dolphins at Hard Rock Stadium, Sunday, Dec. 21, 2025.
QB Joe Burrow throws on the run during Week 17 against the Arizona Cardinals at Paycor Stadium, Sunday, Dec. 28, 2025.
QB Joe Burrow during Week 13 against the Baltimore Ravens, Thursday, Nov. 27, 2025.
QB Joe Burrow looks to throw during the Bengals' Week 1 game against the Cleveland Browns, Sunday, Sept. 7, 2025.
QB Joe Burrow during practice at Kettering Health Practice Fields, Wednesday, Sept. 3, 2025.
QB Joe Burrow looks to throw during Week 13 against the Baltimore Ravens, Thursday, Nov. 27, 2025.
QB Joe Burrow runs out of the tunnel before the Bengals Week 2 game against the Jacksonville Jaguars, Sunday, Sept. 14, 2025.
QB Joe Burrow during Week 14 against the Buffalo Bills, Sunday, Dec. 7, 2025.
QB Joe Burrow during Week 16 against the Miami Dolphins at Hard Rock Stadium, Sunday, Dec. 21, 2025.
QB Joe Burrow before the Bengals' Week 1 game against the Cleveland Browns, Sunday, Sept. 7, 2025.
QB Joe Burrow during practice at Kettering Health Practice Fields, Thursday, Nov. 13, 2025.
QB Joe Burrow points during Week 14 against the Buffalo Bills, Sunday, Dec. 7, 2025.
QB Joe Burrow during Day 11 of training camp at Kettering Health Practice Fields, Saturday, Aug. 9, 2025.
QB Joe Burrow before the Bengals' Week 1 game against the Cleveland Browns, Sunday, Sept. 7, 2025.
QB Joe Burrow signs autographs for fans during training camp at Kettering Health Practice Fields, Wednesday, July 23, 2025.
QB Joe Burrow before Week 14 against the Buffalo Bills, Sunday, Dec. 7, 2025.
QB Joe Burrow looks to throw during Week 15 against the Baltimore Ravens at Paycor Stadium, Sunday, Dec. 14, 2025.
