The Commanders made a splash on Saturday, agreeing to acquire Deebo Samuel from the 49ers after the 29-year-old WR requested a trade out of San Francisco.
Samuel is coming off a difficult final season with the 49ers, which included public complaints about his usage, but the former second-round pick was an All-Pro in 2021 and ranks among the NFL’s most unique offensive weapons when healthy.
Washington is adding a potentially dynamic playmaker alongside Terry McLaurin, but he comes at a cost.
Here’s a look at Samuel’s contract and how the trade impacts the salary cap situations for both the Commanders and 49ers.
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Deebo Samuel contract details
Samuel is entering the final year of a three-year, $71.5 million extension he signed with the 49ers in 2022. He’s set to count $15.8 million against the cap in 2025, with a base salary of $17.6 million.
The structure of Samuel’s deal included dead cap hits from 2026 through 2029, but those are absorbed by the 49ers, not the Commanders. Washington is taking Samuel’s $15.8 million cap hit for 2025, but the 49ers will absorb a $31.02 million dead cap hit this season as a result of the deal.
The Commanders are taking on a significant salary for 2025 by adding Samuel, but it’s still short of what top-tier receivers are making.
Of course, Samuel hasn’t been playing like a top-tier receiver, either. Washington badly needed a No. 2 receiver, and the Commanders are content to take the nearly $16 million cap hit as long as he can perform like one in 2025.
Here’s a closer look at the financial impact of the trade for each team.
How Deebo Samuel’s contract impacts Commanders
The Commanders entered Saturday with more than $83 million in cap space, third among all teams. Samuel’s nearly $16 million cap hit isn’t something every team can easily absorb, but Washington should be able to handle it without losing much flexibility.
Down the road, the Commanders won’t have to feel the effects of Samuel’s contract. The dead cap hits that were set to take effect once the deal voided after 2025 will instead be absorbed by the 49ers, so it will be a clean break for Samuel and Washington if the two sides don’t continue their partnership in 2026.
The Commanders didn’t trade any players in the deal, but they could save as much as $16.3 million if and when they trade DL Jonathan Allen, who has requested a move.
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How Deebo Samuel trade impacts 49ers’ salary cap
The 49ers are absorbing a $31.02 million dead cap hit for 2025 by trading Samuel, so the deal doesn’t save San Francisco any money this coming season. While the $31 million hit is partially offset by dealing Samuel’s nearly $16 million salary for 2025, that’s still an additional $15.1 million on the 49ers’ books this season.
The 49ers will go from $39.4 million in cap space, ranking 16th in the NFL, to $24.3 million. So, what’s the benefit? San Francisco doesn’t have to worry about Samuel’s deal after 2025, when a possible extension will Brock Purdy will take effect, and the franchise picks up a draft pick for a player who had no interest in returning one way or another.
It could be a quiet free agency period for the 49ers, who now rank 20th in available cap space, and they would eat even more dead cap money if they traded Brandon Aiyuk, who reportedly could be available as well.
