Anticipating the Boston Celtics Offseason Moves To Add Players But Still Duck Tax

The Boston Celtics have a lot of work to do heading into the summer. The quick, disappointing end to Boston’s playoff run has put an added emphasis on upgrading the supporting cast, but a few things have to change ahead of time. 

“We have to use what we can to build this thing moving forward and add to it. Whatever moves that means, I have no idea,” Brad Stevens said about future moves last week. “But I also, I don't take for granted how good we've been when we've been full. When we've been full, and all on the court and playing together, we've been a good basketball team. Those are hard to get, so we just have to be better around the margins.”

So despite the recent media storm surrounding Jaylen Brown, it seems pretty clear that he’s not going anywhere. Since it’s also clear the Celtics aren’t running it back, some changes are coming. 

Here’s the Celtics 2026-27 salary situation: 

Tax Line: $201 million
First Apron: $209 million
Second Apron: $222 million 

Fully Guaranteed:
Jayson Tatum $58,456,566
Jaylen Brown $57,078,728
Derrick White $30,348,000
Sam Hauser $10,848,215
Payton Pritchard $7,767,857
Hugo Gonzalez $2,923,560
Luka Garza $2,801,346
Total $170,224,272

Team Options:
Baylor Scheierman $2,744,040
Neemias Queta $2,667,944
Jordan Walsh $2,406,205
Amari Williams $2,150,917
Max Shulga $2,150,917
Ron Harper Jr. $2,584,539
Dalano Banton $2,801,346
Total: $17,505,908

In all of this, I do not expect Nikola Vucevic to return.

All of this puts Boston at $187,730,180. Add the 27th overall pick’s guaranteed money ($2,997,360) and Boston’s commitment at this moment will be 190,727,540, which is $10,272,460 short of the tax line and $18,272,460 below the first apron. 

But they're not keeping all those guys. So the first moves I anticipate are Scheierman, Walsh, and Queta getting picked up. I expect Banton to get cut outright. And I expect Williams and Shulga to have their options declined and put back on two-way deals for next season. 

That subtracts $7,103,180 from the total, putting Boston at $180,627,000. This brings us to Ron Harper Jr., which is a tough call. My feeling is that while Harper had some great moments, there might be room for an upgrade here.

Hold that thought. 

Just with the three team option moves I mentioned, the Celtics have room to add someone using the full mid-level exception, which is $15,049,000 this upcoming season, without going over the tax line. So to reset things quickly here, the roster would then look like: 

Starters: Tatum, Brown, White, Hauser, Queta
Bench: Pritchard, Scheierman, Walsh, Gonzalez, Garza, Harper Jr. (MLE player TBD), (27th pick TBD)

A lot of this depends on who the MLE guy is, but in this scenario, the Celtics would be $5,324,000 under the tax with 13 players on the roster. If the MLE player is a perimeter player (oh let’s say, for example, they bring back Anfernee Simons), then there's a lot of duplication on the perimeter.

Now the Celtics can start working the trade market. They have their $27.7 million traded player exception. If the Celtics move Hauser and Harper Jr. (or just cut Harper if they have to), they would essentially have $18,756,754 to play with while staying under the tax. 

So I do anticipate the Celtics using their full mid-level to sign someone, which would hard-cap them at the first apron. I don’t anticipate them using the full traded player exception, but I can see them using about $16-$17 million of it, this way they can bring in one more minimum guy to fill out the roster. They might just pull in an undrafted rookie to pay him the absolute least amount again, just to sneak under the tax and reset the repeater heading into next season. 

That last bit is important because it allows for much more free spending starting the summer of 2027. They’ll need it at that point because Tatum and Brown will be more expensive AND in the final few years of their combined championship window. 

To sum up my anticipated moves: Banton option declined. Vucevic walks. Scheierman, Walsh, and Queta options picked up. Harper either declined or picked up and used in a trade. Hauser traded. Full MLE used. Approximately $16-$17 of TPE used. Rookie minimum guy signed to fill roster. 

As always, keep in mind that circumstances change in a hurry, and other teams have a say in all of this. But at first glance, this sequence of events allows Boston to add two meaningful players around the margins and stay under the tax.