The Boston Celtics are entering the 2025 offseason with $231 million in salary and a $263 million tax penalty, according to ESPN’s Bobby Marks. For every $3 million spent on a player, it will cost them $25 million in additional tax penalties. They are approximately $22 million over the second apron.
Boston is also currently projected to exceed the second tax apron in 2025-26 by just under $20 million, per Spotrac. That would ultimately lead to penalties restricting Boston’s ability to sign players, aggregate contracts in trades, and trade future first-rounders.
Celtics Are Considering Their Options
However, Boston is reportedly taking its time on the cap issue.
NBA insider Jake Fischer of The Stein Line wrote:
“The Celtics are not operating to date like a team desperate to shed salary. They have also given some rival teams a sense that a sequence of trades could be coming that merely start in the offseason and potentially even continue up to the in-season trade deadline … such as dealing away Kristaps Porzingis’ $30.7 million contract for a lesser salary in return and then attempting to trim costs again before the February trade buzzer.”
Trading Porzingis and his $30.73 million salary would allow the Celtics to dip below the second apron, but the only NBA team that could take on the remaining $30.7 million without sending a player back is the Brooklyn Nets.
Another option for the Celtics would be to trade Porzingis and take back $22 million in contracts. Although that would not drop Boston below the second apron, it would help the team to reduce salary.
Boston Can Only Trade One First-Round Pick
Marks also reported that Boston could consider trading Sam Hauser, who is entering the first year of the four-year, $44 million extension he signed last July. Trading Hauser would not drop the Celtics below the second apron, but it would save $80 million in luxury tax penalties next season.
As for draft assets, the Celtics have five of their own first-round picks in the next seven years. But despite their impressive draft capital, Boston’s 2032 first is frozen and the team owes Portland or Washington a first-rounder in 2029.
This means the maximum the Celtics can trade is one (2026 or 2027). They are allowed to swap firsts in 2026, 2027, 2030 and 2031. Boston has five second-round picks available as well.
