NBA 2K27 Rebirth Rewards
The four Rebirth tiers in NBA 2K27, what each one gives a new save, and the status requirement listed against it. Below the tiers, how Rebirth unlocks and why the reward now revolves around badge tokens.
Rebirth: Tier I
New saves receive 25% of their badge tokens, past Max OVR unlocked, and 15% faster badge progression.

Status
Build at 90+ Overall
Rebirth: Tier II
New saves receive 50% of their badge tokens, past Max OVR unlocked, and 15% faster badge progression.

Status
Build at 95+ Overall
Rebirth: Tier III
New saves receive 75% of their badge tokens, past Max OVR unlocked, and 15% faster badge progression.

Status
2 Builds at 95+ Overall
Rebirth: Tier IV
New saves receive all of their badge tokens and past Max OVR unlocked.

Status
3 Builds at 95+ Overall
How Rebirth Works in 2K27
Getting Rebirth
Rebirth opens up once one of your builds reaches 90 Overall. Which tier you land on is set by the requirement listed on each card above.
Your Starting Overall
A Rebirth build does not climb from the bottom again. It starts at the highest Overall any of your builds has already reached, which is what the Max OVR unlock on every tier refers to.
Badge Tokens on Day One
Badges run on tokens in 2K27, and Rebirth releases a share of your default badge tokens the moment the new build is created. The core badges you rely on go straight on instead of being earned back, and that share grows with the tier, from a quarter at Tier I to all of them at Tier IV.
What Changed for 2K27
Rebirth returns with the same four tiers, but the reward was rebuilt around 2K27's new badge system. The token release is the new piece, so what a tier is worth is now measured in how much of your badge loadout is live on day one.
The tier cards are read off the in-game Rebirth Rewards screen. The notes here come from 2K's own public description of how Rebirth works in 2K27.