Celtics at a Crossroads: Jayson Tatum Injury, Salary Cap Woes Create Uncertain Future

As relayed by Bobby Marks of ESPN, the Celtics are about $23 million over the second tax apron. They also will be without Jayson Tatum (Achilles) for most of next season, if not all of it.

So they have some housecleaning to do, “and unless the Brooklyn Nets are willing to absorb the $30.7 million expiring contract of center Kristaps Porzingis, there is no direct path to getting under it with one singular trade,” Marks wrote.

“Shedding salary will likely happen in multiple moves.”

Along with Porzingis, guards Jrue Holiday and Derrick White have already hit the rumor mill. So has even All-Star wing Jaylen Brown.

Being over the second apron comes with a whole array of things the Celtics cannot do. It truly handcuffs their potential roster adjustments. Marks listed them all, writing that the Celtics can’t:

• Aggregate contracts in a trade.
• Use more than 100% of the traded player exception or send out cash in a trade.
• Use a preexisting trade exception.
• Nor can Boston sign a waived player with a salary of at least $14.1 million.

“The Celtics’ 2033 first-round pick will become frozen (their 2032 pick is already) if they finish the 2025-26 over the second apron,” Marks added.

In other words, the Celtics are a team to watch this offseason, perhaps unlike a lot of others. Where they go from here is anyone’s guess.