Boston Celtics
Credit: Winslow Townson-Imagn Images
Several questions surround what the Boston Celtics roster will look like next season after getting bounced by the New York Knicks in the Eastern Conference Semifinals.
The defending NBA champions will likely be without Jayson Tatum for the 2025-26 season after he tore his Achilles tendon during their series against the Knicks. They will also be well above the second tax apron next season. Their active roster of 12 players currently comes out to $227.7 million, nearly $20 million above the $207.8 million tax apron.
Since it will cost $25 million in additional tax penalties for every $3 million spent on a player, Boston’s total cap allocations amount to a whopping $261.9 million.
Because the Celtics are above the second tax apron, they face several basketball penalties if they don’t get under, according to ESPN NBA insider Bobby Marks. Those include:
Inability to aggregate contracts sent out in a trade
Can’t use more than 100% of the traded player exception
Unable to send out cash
Ineligible to use a preexisting trade exception
Not allowed to sign a player waived that had a salary of at least $14.1 million
Can’t trade first-round pick seven years out
Many are wondering if this means the Celtics might break up their core and look to trade Jaylen Brown and Derrick White to reset the roster with Tatum sidelined and improve their financial situation.
However, Marks believes Boston can keep the Tatum, Brown, White core intact, since they are all signed through the 2028-29 season, and cut costs by trading Kristaps Porzingis, Sam Hauser, and potentially Jrue Holiday.
“By trading Porzingis’ expiring $30.7 million contract, Boston would drop below the second apron. The only team that can withstand Porzingis’ salary and not send back a player is Brooklyn, but there is also the option of trading Porzingis and taking back $22 million in contracts,” notes Marks. “While that does not drop Boston below the second apron, it would start the process of reducing salary. Porzingis played 42 games this season, his fewest since 2020-21.”
Regarding Hauser’s contract, Marks adds, “Trading Hauser does not drop Boston below the second apron but does save $80 million in luxury tax penalties next season. Hauser is entering the first year of a four-year, $44 million extension he signed last July. He has shot better than 40% on 3-pointers in all four seasons with the Celtics.”
Holiday, who will turn 35 next month, is owed $32.4 million next season, $34.8 million in 2026-27 and has a $37.2 million player option for 2027-28.
With so many financial considerations at play, it will be an intriguing summer in Boston.