Due to second-apron penalties, the Celtics' 2032 first-round pick is now frozen and untradeable for at least three years.
The Boston Celtics' luxury tax situation for the 2025-26 season is drawing major attention across the NBA. After their 2024 championship run and second-round exit this year, the team faces an enormous financial burden that could force major roster changes.
3-pointers this season
Boston Celtics
NBA
According to ESPN's Bobby Marks, the Celtics are staring down a combined payroll and luxury tax bill that could reach $500 million, with 11 players already under contract for next season.
MassLive's Brian Robb notes that the league's second-apron penalties are already affecting the team financially and strategically.
"This is where the second-apron penalties start to show up. Since Boston finished the 2024-25 season above the second apron, its first-round draft pick seven years away (2032) is 'frozen', i.e., can't be traded for at least the next three years," Robb explained.
"If Boston stays under the second apron in at least three of the next four seasons, it becomes 'unfrozen' and tradable again at the start of the 2028-29 league year," the reporter added.
That 2032 pick could have been a useful trade chip this summer, as the Celtics are expected to be very active.
Several core players — including Jrue Holiday, Kristaps Porzingis, Derrick White, and even Jaylen Brown — have reportedly been placed on the trade block.
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