Apr 8, 2025; New York, New York, USA; Boston Celtics forward Jayson Tatum (0) and Boston Celtics guard Derrick White (9) react during the first half against the New York Knicks at Madison Square Garden. Mandatory Credit: John Jones-Imagn Images
Apr 8, 2025; New York, New York, USA; Boston Celtics forward Jayson Tatum (0) and Boston Celtics guard Derrick White (9) react during the first half against the New York Knicks at Madison Square Garden. Mandatory Credit: John Jones-Imagn Images | IMAGN IMAGES via Reuters Connect
The Boston Celtics roster is pretty much set heading into the upcoming 2026-27 season. There are still a couple of two-way spots to fill, but with 14 guaranteed contracts in place, the Celtics will very likely enter the season with the 15th spot open, as they tend to do.
As of right now, they remain below the tax line, and are expected to remain so for the rest of the season. Doing so would reset the repeater tax.
Tax Rates
Because there isn’t a firm understanding of what the tax rates are, fans may not be fully aware of how punitive they are.
First, there are different brackets. They are not exactly $6 million apart, but I’m going to use $6 million as a round number. So there's a tax rate for being up to $6 million over the tax, then a higher rate for being $6-$12 million over, and so on.
Here’s a look at what the tax rates are per dollar over the tax.
Non-Repeater
Bracket 1: $1.00
Bracket 2: $1.25
Bracket 3: $3.50
Bracket 4: $4.75
Bracket 5: $5.25
Bracket 6: $5.75
Bracket 7: $6.25
Repeater
Bracket 1: $3.00
Bracket 2: $3.25
Bracket 3: $5.50
Bracket 4: $6.75
Bracket 5: $7.25
Bracket 6: $7.75
Bracket 7: $8.25
Taxes increase by 50 cents each additional bracket after that.
So a non-repeater team $5 million over the tax line pays $5 million in taxes while a repeater-tax team pays $15 million.
A non-repeater team $10 million over the tax line pays $11 million in taxes while a repeater-tax team pays $31 million.
This exponential tax rate is why the Celtics are trying to reset the rate and become a non-repeater team. To be classified as a repeater, you have to be over the tax in three of the previous four seasons, so by staying under the tax this season, they will give themselves three full seasons as a non-repeater team (through the 2029-30 season).
Contracts
Here’s a full financial breakdown of the roster. Contract details courtesy of Spotrac.com
Player: Jayson Tatum
Age: 28
Contract: $58,456,566
Option: PO ‘29
Contract Expires: 2030
Player: Paul George
Age: 36
Contract:$54,126,380
Option: PO ‘27
Contract Expires: 2028
Player: Derrick White
Age: 32
Contract: $30,348,000
Option: PO ‘28
Contract Expires: 2029
Player: Mitchell Robinson
Age: 28
Contract: $15,044,000
Option: PO ‘28
Contract Expires: 2029
Player: Sam Hauser
Age: 29
Contract: $10,848,215
Option: none
Contract Expires: 2029
Player: Payton Pritchard
Age: 29
Contract: $7,767,857
Option: none
Contract Expires: 2028
Player: Ron Harper Jr.
Age: 26
Contract: $3,150,752
Option: TO ‘29
Contract Expires: 2030
Player: Chris Cenac Jr.
Age: 20
Contract: $3,137,640
Option: TO ‘29
Contract Expires: 2030 (RFA)
Player: Hugo Gonzalez
Age: 20
Contract: $2,923,560
Option: TO ‘27, ‘28
Contract Expires: 2029 (RFA)
Player: Luka Garza
Age: 28
Contract: $2,801,346
Option: none
Contract Expires: 2027
Player: Baylor Scheierman
Age: 26
Contract: $2,744,044
Option: TO ‘27
Contract Expires: 2028 (RFA)
Player: Neemias Queta
Age: 27
Contract: $2,667,944*
Option: none
Contract Expires: 2031
Player: Mike Conley Jr.
Age: 39
Contract: $2,449,421
Option: none
Contract Expires: 2027
Player: Jordan Walsh
Age: 22
Contract: $2,406,205*
Option: TO ‘29
Contract Expires: 2030
PO = Player Option
TO = Team Option
RFA = Restricted Free Agent
* Queta’s four-year extension (starting at $12,500,000) begins in 2027-28. Walsh’s three-year extension (starting at $5,000,000) begins 2027-28.
Extension Eligible
2026: Paul George, Payton Pritchard (10/1)
2027: Jayson Tatum (7/6), Derrick White (7/6), Sam Hauser (7/23), Baylor Scheierman
2028: Ron Harper Jr., Hugo Gonzalez
Deadlines
10/31/2026: Club Options on Baylor Scheierman, Hugo Gonzalez
Team Salary Cap
Total Salary: $210,707,006
Tax Space: $1,705,594
First Apron Space: $10,292,594*
*Celtics are hard-capped at the first apron and cannot exceed it under any circumstances.
Depth Chart
Ball-Handlers: Derrick White, Payton Pritchard, Mike Conley
Wings: Jayson Tatum, Paul George, Sam Hauser, Baylor Scheierman, Hugo Gonzalez, Jordan Walsh, Ron Harper Jr.
Bigs: Neemias Queta, Mitchell Robinson, Luka Garza, Chris Cenac Jr., Amari Williams (two-way)
Last updated: August 4, 2026
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