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Celtics face daunting path to land cap relief for Jayson Tatum injury

The Celtics were already in a tough spot for next season financially before Jayson Tatum suffered a torn Achilles last month. Now, Boston is currently projected to have a record-breaking payroll for next year ($227 million) and are weighing trade scenarios involving names like Kristaps Porzingis or Jrue Holiday with their best player expected to miss all or a large chunk of next season as he recovers from surgery.

With Tatum ($54 million) set to make a nearly a quarter of Boston’s projected payroll, a common query from Celtics fans is wondering whether Boston will get any cap relief for Tatum’s injury during the 2025-26 season. The answer is largely dependent on Tatum’s prognosis.

If a player is seriously injured, his team can apply for a disabled-player exception to help replace him. However, whether the Celtics would choose to do this is dependent on a couple of factors.

What’s Tatum’s recovery timeline and how does that impact a potential DPE?

A team has until January 15 to apply for a disabled player exception or DPE with the league. At that point, a NBA-designed physician would review Tatum’s situation to determine whether a player is “substantially more likely than not” to be out through June 15 of next season.

Tatum underwent surgery for his torn Achilles in May, so June 15 of next season would put him at the 13-month mark in his recovery. Past recoveries for NBA players suffering an Achilles tear have spanned anywhere from 8–18 months so it certainly won’t be clear what his projected recovery timeline will be this summer.

If the Celtics and Tatum want to keep the door open for a potential return next season, they are unlikely to apply for a DPE this summer. If it becomes more clear that Tatum will miss the entire season as we get into the fall and winter, Boston will still have the option of applying for the DPE then. How much use it could be for them in that scenario is largely dependent on their offseason plans.

What type of cap relief do the Celtics get with a DPE for Jayson Tatum?

It’s not much, considering the value of losing a player like Tatum. The max any team can be awarded for a DPE is $14.1 million, which is equal to the mid-level exception for the 2025-26 season.

A team that can use that on a single player via free agency (only on a one year) or as a trade exception. However, Boston could only take a player back via trade on an expiring contract (with no options) earning $14.1 million or less.

Why Celtics probably wouldn’t use DPE barring big changes to roster

Tatum’s cap hit remains fully on Boston’s books if he misses the full season due to his Achilles tear. Any money spent by the Celtics with the DPE would simply be an add-on to Boston’s current payroll. It would also count against the luxury tax as well.

Brad Stevens is already working on trying to trim salary this summer against a $227 million payroll, that is about $20 million over the second apron and $40 million over the luxury tax line for next year. Adding more payroll to that equation is the opposite of what the Celtics are trying to do this offseason amid a gigantic luxury tax repeater bill staring new ownership in the face. Any additional dollar Boston spends at this level will cost an addition $8-9 dollars each in tax penalties when the team’s payroll remains at this level.

For that reason, the Celtics would be unlikely to even use a DPE (if Tatum is expected to miss the season) barring massive cuts to the payroll this offseason. If Stevens finds a way to cut somewhere between $50-60 million from Boston’s payroll in various deals, it would make sense for Boston to explore using the DPE as a free agency or trade tool during the season. Otherwise, the DPE is simply a pricey band-aid that won’t be helpful in a year that Boston is trying to trim salary.

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