After falling to the New York Knicks in the Eastern Conference Semifinals, the Boston Celtics face a pivotal offseason. Complicating matters further is the devastating Achilles injury to franchise cornerstone Jayson Tatum, which will likely sideline him for the entire 2025-26 season. While there is speculation about whether Boston might hit the reset button by trading key contributors like Jaylen Brown or Derrick White, ESPN’s Bobby Marks believes the Celtics can maintain their core—Tatum, Brown, and White—intact despite looming financial challenges.
The trio is signed through the 2028-29 season, which provides some contractual security, but Boston is on track to be well above the second tax apron. As of now, their 12-man roster carries a salary total of approximately $227.7 million—almost $20 million above the $207.8 million second apron threshold. Including tax penalties, Boston’s total payroll allocation would balloon to $261.9 million. That’s because for every $3 million they exceed the second apron, the team incurs an additional $25 million in tax penalties.
Being above this threshold comes with severe restrictions. According to Marks, the Celtics cannot aggregate salaries in trades, are limited to taking back 100% of salary in outgoing trades, cannot include cash in deals, and are unable to use any preexisting trade exceptions. Additionally, they cannot sign waived players who earned over $14.1 million or trade their first-round pick seven years into the future. These constraints severely limit Boston’s flexibility in reshaping their roster without shedding serious salary.
One way the Celtics can start easing their financial burden is by moving Kristaps Porzingis. The 7-foot-3 center is on an expiring $30.7 million contract and played just 42 games this past season—his fewest since the 2020-21 campaign. Marks suggests that trading Porzingis is a critical first step. While only a team like the Brooklyn Nets could absorb his salary outright without sending back a player, there are scenarios where Boston could trade him and take back $22 million in return. Although this wouldn’t immediately drop the team below the second apron, it would signal a strong move toward salary reduction.
Another potential cap-saving trade piece is Sam Hauser. Entering the first year of a four-year, $44 million extension he signed last July, Hauser has consistently shot over 40% from beyond the arc in each of his four seasons with the Celtics. Trading Hauser wouldn’t drop the team below the second apron either, but Marks points out it would save $80 million in tax penalties—a significant financial reprieve for Boston.
Veteran guard Jrue Holiday also looms large in the cap discussion. At age 35, he’s owed $32.4 million next season, with future commitments of $34.8 million in 2026-27 and a $37.2 million player option in 2027-28. Moving his contract would provide major relief but would be a tough decision given his on-court leadership and defensive prowess.
Ultimately, it will be an offseason full of tough choices for Boston. However, if the front office is able to strategically move ancillary pieces like Porzingis, Hauser, and possibly Holiday, they may manage to stay competitive while retaining the core trio of Tatum, Brown, and White. With Tatum’s injury and a harsh luxury tax reality, the Celtics’ roster management this summer will be under a microscope—but Marks’ roadmap offers a realistic path forward.