Why the Boston Celtics may try to get under the tax this season

USA Today

2 days ago

It was perhaps the biggest open secret in the NBA that the Boston Celtics were looking to get under the collective bargaining agreement (CBA)'s second apron at the start of the 2025 offseason, with the storied ball club staring down what would have been historic payroll and tax bills of over a half-billion dollars. With star Boston forward Jayson Tatum likely out for all of the 2025-26 regular season with a torn Achilles tendon, there was little to justify such an expense, particularly given the St. Louis native's injury came in a loss to the New York Knicks in the 2025 NBA Eastern Conference Semifinals second round.
Now, after having dealt away Jrue Holiday for Anfernee Simons and Kristaps Porzingis for Georges Niang (and Niang for a returning netting no impact on the cap in two way wing RJ Luis Jr.), letting Luke Kornet and Al Horford (presumably) walk in free agency, and cutting 2025 G League Most Valuable Player JD Davison, the Celtics are well under the second apron.
From the sounds of recent reports, Boston is still looking to move on from Simons as well, which resonates with the analysis of Third Apron cap expert Yossi Gozlan. "While the Celtics have reduced their tax penalty to a reasonable amount, they're likely not done. They are just $4 million above the first apron," writes Gozlan. "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," he adds. "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. They appear set on avoiding the luxury tax altogether."
"Their savings are likely the result, rather than a way to open up more spending," notes Gozlan, who points to Boston being a repeater tax club, or "teams that are taxpayers in three of the last four seasons." With the CBA set to be particularly punitive to such teams, getting under the tax this season and next seems wise.
While the Tatum injury gives cover to what would be likely be an unpopular path, it seems unlikely teams will welcome not just the high tax bills such status invites, but also the team building barriers making building contending rosters especially onerous.
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