Playoffs

NBA Playoffs begin in late April, with eight teams in each conference going for the Championship. The three division winners, along with the team with the next best record from the conference are given the top four seeds. The next four teams in terms of record are given the lower four seeds.

Having a higher seed offers several advantages. Since the first seed begins the playoffs playing against the eighth seed, the second seed plays the seventh seed, the third seed plays the sixth seed, and the fourth seed plays the fifth seed, having a higher seed means a team faces a weaker team in the first round. The team in each series with the better record has home court advantage, including the First Round. This means that, for example, if the team who receives the 5 seed has a better record than the team with the 4 seed (by virtue of a divisional championship), the 5 seed would have home court advantage, even though the other team has a higher seed. Therefore, the team with the best regular season record in the league is guaranteed home court advantage in every series it plays. For example, in 2006, the Denver Nuggets won 44 games and captured the Northwest Division and the #3 seed. Their opponent was the #6 seeded Los Angeles Clippers, who won 47 games and finished second in the Pacific Division. Although Denver won its much weaker division, the Clippers had home-court advantage and won the series in five games.

The playoffs follow a tournament format. Each team plays an opponent in a best-of-seven series, with the first team to win four games advancing into the next round, while the other team is eliminated from the playoffs. In the next round, the successful team plays against another advancing team of the same conference. All but one team in each conference are eliminated from the playoffs. Since the NBA does not re-seed teams, the playoff bracket in each conference uses a traditional design, with the winner of the series matching the 1st and 8th seeded teams playing the winner of the series matching the 4th and 5th seeded teams, and the winner of the series matching the 2nd and 7th seeded teams playing the winner of the series matching the 3rd and 6th seeded teams. In every round except the NBA Finals, the best of seven series follows a 2-2-1-1-1 home-court pattern, meaning that one team will have home court in games 1, 2, 5, and 7, while the other plays at home in games 3, 4, and 6. For the final round (NBA Finals), the series follows a 2-3-2 pattern, meaning that one team will have home court in games 1, 2, 6, and 7, while the other plays at home in games 3, 4, and 5. The 2-3-2 pattern in the NBA Finals has been in place since 1985.

The final playoff round, a best-of-seven series between the victors of both conferences, is known as the NBA Finals, and is held annually in June. The victor in the NBA Finals wins the Larry O'Brien Championship Trophy. Each player and major contributor—including coaches and the general manager—on the winning team receive a championship ring. In addition, the league awards a Bill Russell NBA Finals Most Valuable Player Award to the best performing player of the series.

On August 2, 2006, the NBA announced the new playoff format. The new format takes the three division winners and the second-place team with the best record and rank them 1–4 by record. The other 4 slots are filled by best record other than those other 4 teams. Previously, the top three seeds went to the division winners.