The Boston Celtics are preparing to shake up their major roster this offseason as the harsh reality of the CBA penalty awaits the 2024 champion.
ESPN senior NBA insider Shamscharania recently reported that the Celtics “have a different roster” next season, but the question is how different it is.
Boston crashed from the playoffs at the hands of the New York Knicks in the Eastern Conference semi-finals, bringing a disappointing and sudden end to the title defense.
Team leader and franchise cornerstone Jason Tatum suffered from Achilles torn in Game 4 at Madison Square Garden.
His absence led Celtics GM Brad Stevens to completely blow it up and opted for a multi-year retool before Tatum returns in the fall of 2026.
The desperate need for roster changes is a good time for the Celtics, who may use next season as an opportunity to reorganize and develop young talent ahead of more title pushes next year.
Why should the Boston Celtics make deals this offseason?
For now, the Celtics roster is stacked.
Leading by perennial MVP candidate Tatum, Boston also employs four-time All-star Jaylen Brown, two-time All-star Jrue Holiday, former All-stars from Kristaps Porzingis and Al Horford, as well as all-star calibers Derrick White and Leainfiring Sixth Man of the Year Payton Pritchard.
Only Tatum, Brown, Porzingis and Holiday account for more than $170 million in total salaries. This exceeds the entire league salary cap.
Having such a wealth of talent in one team is offered at a high price. The NBA operates at a soft salary cap. This means you can exceed the limit if necessary, but you may be financially punished for doing so.
When you cross the cap, you pay what is called luxury tax – usually an extra $1.50 to $5 for every dollar that exceeds it. Most teams in the league are above the cap, but the Celtics are very deep and face a second apron penalty if they continue to operate this way.
The salary cap is expected to increase to $156.4 million next year, with the luxury tax line at $189.7 million, the first apron line at $199.9 million and the two-second apron line at $207.8 million.
According to Spotrac, Celtics’ salary is projected to be around $227.8 million between 2025 and 2026. This isn’t even someone else from contracts like Horford, who is currently a free agent or Luke Kornet.
If the Celtics regain the exact same roster, the luxury tax would cost around $238 million. This means that ownership groups must pay more than $465 million per season of salary.
Because that number is simply not sustainable, it is no secret that Stephens has some work in his hands to understand how to maintain the best possible group on a lower budget.
There are also penalties for being above the initial apron line, such as:
- If the player gets, there is no sign and trade to put the team on the apron
- If cut during the regular season, players will not be able to sign a mid-level exception of $12.2 million or more
- Salary matching for transactions must be within 110% rather than the usual 125%
All of these penalties apply to teams staying on the second apron line for years, as follows:
- The future first round pick was frozen (trading impossible) and moved to the back of the first round
- Mid-level exceptions cannot be used
- Can’t use cash in transactions
How much pay should the Celtics throw away to go below the second apron?
Celtics payroll is projected at $227.8 million between 2025-26, so they will need to cut their salary by about $20 million to fall below the second apron line.
If they want to go below the first apron line, it would cost another $12 million, over the first $20 million.
Boston expects five players to make more than $28 million each season next season.
- Jason Tatum ($54.1 million)
- Jalen Brown ($53.1 million)
- Jrue Holiday ($32.4 million)
- Kristaps Porzingis ($30.7 million)
- Derrick White ($28.1 million)
The Celtics can trade any of these five for draft capital without taking on an additional salary to go below the second apron, but they can guarantee that it is not Tatum.
But the others seem to be standing up for the grab, and Boston is ready to move the other four. Stevens can be exchanged for cheaper players or packages where players balance the book.
Who can trade the Boston Celtics this offseason?
As mentioned above, four of the tables are likely brown, holiday, porzingis and white. Let’s explore the possibilities for each person to move.
Two of these four could go on. This means that bench guys like Pritchard and Sam Hauser need to keep their place.
Jalen Brown ($53.1 million)
Brown was an integral piece to the Celtics’ victory in 2024, winning the Eastern Conference Finals and Finals MVP Awards as Boston became Championship City for the first time since 2008.
The 28-year-old is a four-time All-star averaged 22.2 points, 5.8 rebounds and 4.5 assists in 63 regular-season games, and frankly it’s hard to see the Celtics have contributed such a deadly duo of Tatum and Brown to so many playoff successes over the years.
Brown played partial Meniscus tears in the postseason and is currently deciding whether his knee needs surgery this offseason while consulting with doctors.
It could become a sticking point in potential trade. Freeing his salary is a big deal for roster flexibility, but it’s a safe bet to assume he will remain in Boston in the near future.
He enters the height of his career and is certainly someone the Celtics want to be on their side.
Jrue Holiday ($32.4 million)
Holiday appears to be one of the potential candidates who could move on from the Celtics this offseason. Last April he signed a four-year, $135 million extension with the team, and is expected to make $32.4 million in 2025-26.
He turns 35 in a few weeks and deals with a significant portion of the injury issues this season. He has not declined like that and continues to prove himself as one of the most effective players in the league in his role, but he is a depreciable asset.
The Dallas Mavericks reportedly are interested in holiday deals, and all the noise suggests he will be one of the first shipments from Boston. His commitment to winning makes him one of the most valuable pieces for the competing teams.
The Celtics could probably live without him, but that’s a big deal for anyone approaching the end of their league career. Boston traded for him with the intention of winning the championship, and that goal was achieved.
The former All-Star Point Guard is an attractive trade outlook for the team, and is one of the best defenders on the planet who can effectively shoot the ball and distribute it at an elite level.
Kristaps Porzingis ($30.7 million)
Another player who is very likely to move out of Boston is Big Man Kristaps Porzingis, which is projected to make $30.7 million in 2025-26.
The Latvian centre has not been a reliable option for the team since it arrived in Massachusetts at the start of the 2023-24 campaign, despite lifting the Celtics’ offense to new heights at its best.
Porzingis missed 40 of the Celtics 82 regular season games this season, and began struggling with the mystery virus illness in March, forcing them to not produce small snippets little by little throughout the playoffs.
The 29-year-old missed most of the 2024 playoff runs and suffered a calf injury in the first round series against the Miami Heat.
He makes a lot of money for those who are not really proving their worth for the team, and thinks about the benefits he brings – a 7-foot-2 threat that can protect the basket and stretch the floor with elite shooting while dominating the post – there are suitors who are willing to get opportunities in his health.
Derrick White ($28.1 million)
Without a doubt, Derrick White is a significantly larger asset than the likes of Holiday and Porzingis. And since he earns less than these two, White almost certainly remains in TD Garden.
The 30-year-old is a two-time defensive second-team guard and it can be counted very unfortunate that he didn’t earn All-Star honors at this stage of his career, considering the production that offers the Celtics on both ends.
There are a lot of teams calling Stevens’ phones to inquire about White, but don’t think those conversations will go very far. He has established himself as one of the best shooters and defenders in the NBA since joining the Celtics in early 2022.
White averaged a career-high 16.4 points per game this past season, and his ability to win has made him invaluable to competing teams. In his third straight season, the former Colordao Buffaloe shot over 38% from downtown.
He is also one of the best clutches in Boston, third in scoring in that division (behind Tatum and Brown), second in field goal percentage (after Porzingis) and first in three-point percentage (56%).
Sharpshooter is likely not going anywhere this offseason, and that’s a good reason. However, it has been reported that the Golden State Warriors are interested in White’s services.
