The Boston Celtics have rebuilt their roster for the upcoming campaign. The Celtics have massively cut payroll and tax bill for 2025-26, but they may not be done wheeling and dealing, according to Yozzi Gozlan of The Third Apron.
Celtics Not Done Wheeling and Dealing
Boston entered the summer with a projected payroll of $232.5 million for 2025-26. With the Celtics’ luxury tax on their upcoming $232.5 million payroll, plus the cost of a repeater tax, they were on the hook to pay over $512 million in salaries and tax. However, the Celtics slashed over $27 million in payroll tax and $230 million in tax payments with the Kristaps Porzingis and Jrue Holiday trades.
The Celtics cut $ 50 million more of their luxury tax by sending Georges Niang to Utah in a salary dump as they received two-way player RJ Luis Jr. in return. However, they inked Chris Boucher to a one-year minimum contract to fill Niang’s roster spot.
The addition of Boucher puts the Celtics at the 14-player minimum with a cap hit of $199.98 million. Thus, the Celtics are $12 million over the luxury threshold and $4 million above the first apron. Gozlan believes being under the first apron is key for the Celtics.
“While the Celtics have reduced their tax penalty to a reasonable amount, they’re likely not done,” Gozlan wrote. “They are just $4 million above the first apron. Getting below it would free them of several roster-building restrictions. For example, they’d be able to take in more salaries than they’re sending out in a trade and open up to $14.1 million non-tax mid-level exception.”
“More importantly, the Celtics are $12.1 million above the $187.9 million luxury tax line, which is impressive considering they started the season over $40 million above that threshold,” Gozlan continued. “They appear set on avoiding the luxury tax altogether. Their savings are likely the result, rather than a way to open up more spending.”
Celtics Have Two Trade Options
Despite making the three deals, Boston still projects to have a competitive team even without superstar Jayson Tatum. Jaylen Brown has developed into a strong Robin to Tatum’s Batman. Brown put up 20 points and five rebounds for the sixth straight season this past season and added a career-high 4.6 assists per game. But, the 28-year-old did struggle shooting the ball, particularly from deep, where he connected on just 1.8 threes at a 32.4% clip.
Derrick White has become one of the best two-way guards and a reliable 3-point shooter since joining Boston in a trade from San Antonio at the 2022 trade deadline. White is coming off a season where he averaged a career-high of 16.7 points and 3.5 threes.
The Celtics have resisted overtures for Brown and White, which were the correct decisions if they wanted to be competitive. The Celtics did pretty well in their return for Holiday and Porzingis, receiving Anferenee Simons and Niang. While Niang is no longer on the club, his trade allowed the Cs to sign Boucher, who is a better fit for them.
Simons is expected to take some of the scoring burden from Tatum’s absence while also taking on Holiday’s role of facilitator. Simons has flaws in his game, but the 26-year-old guard is a “bucket getter,” and he cut down on his turnovers last season.
Boston also has solid role players in Payton Pritchard and Sam Hauser. They also have youngsters with potential like Neemias Queta, Josh Minott, Baylor Scheierman, Jordan Walsh, and Hugo Gonzalez.
If Gozlan is right that the Celtics are deadset on getting closer to the tax threshold this summer, the most likely trade candidates are Hauser and Simons. Both players have been widely reported as trade candidates.
Anfernee Simons
It was kind of curious that Boston brought Simons back in the Holiday trade. Granted, the Celtics had to take back salary to make the deal work. However, the 26-year-old doesn’t appear to be in the Cs’ plans. He is on a $27.6 million expiring deal.
Gozlan suggested the Celtics send Simons to a team who are below the first apron. If they could work that type of deal, Gozlan says that would mean the Cs would only have to take back $19.2 million in player salaries. The $8.4 million theoretical saving would allow them to get under the first apron, and they would only need to make small salary dumps to get below the tax threshold.
Boston is one of six teams that are currently over the first apron. However, only 14 teams could realistically make a trade like Gozlan suggested. Truthfully, Charlotte and Philadelphia are the only two teams who would may be willing to do such a deal to get draft assets.
Sam Hauser
Hauser is a versatile 3-and-D player who can guard three positions. More importantly, the 27-year-old is an elite 3-point shooter with 84% of his attempts coming from beyond the arc. He is a career 42% 3-point shooter, which is fifth best among active players and 15th best percentage ever.
Hauser is due $10 million this year, the first season of his contract extension. Gozlan suggested that the Celtics could potentially wait to trade Hauser before the trade deadline. While his contract extension may scare teams off, clubs are also looking for shooting. So, if the Celtics want to find a trade partner, they should be able to.
Celtics Make Roster Move On Sunday
Boston did open a roster spot on Sunday afternoon by waiving Miles Norris, who was on a two-way deal. The 6-7 power forward has spent most of his career in the G-League after going undrafted in 2023. He saw nearly 35 minutes over three appearances for the Celtics.
Norris is known for his shooting. The 25-year-old is also a quality defender, but he is on the small side and struggles with rebounding. Plus, he struggled a bit in the Las Vegas summer league.
Norris’ release leaves the Celtics with two players on minor league deals, Max Shulga and recently acquired RJ Luis. The Celtics may have opened a two-way spot to sign Amari Williams, per Souichi Terada of MassLive. The Celtics acquired Williams (No. 46 pick) in a 2025 draft trade with Orlando that involved the Magic moving up to select Noah Penda with the No. 32 pick.
Williams spent the first four seasons at Drexel before finishing his eligibility at Kentucky. The 6-10 athletic is a versatile defender who is an outstanding rebounder and a solid passer. He is limited as a scorer, though he was highly efficient in his lone season at Kentucky.
Williams had his up-and-downs in the Las Vegas Summer League, though he did show flashes of brilliance. The 23-year-old averaged 6.2 points, 5.0 rebounds, and 1.8 assists while shooting 44.4% from the field.
While Boucher’s signing helps the Celtics up front, they could still add depth. Williams’ mixture of size and skill makes him an ideal fit with the Cs.
Photo Credit: Brad Penner, Imagn Images
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