Celtics Facing Trade Decision After $290 Million Move

These trades not only helped the Celtics get under the NBA's second tax apron while cutting down on their luxury tax bill, but the team as a whole saved hundreds of millions on their payroll. Cap expert Yossi Gozlan explained the Celtics' financial situation in a nutshell.

"The Celtics entered the offseason at the eight luxury tax level, which gave them a floor of $237 million in tax penalties," Gozlan wrote. "They are now slightly above the third level, leaving their current projected penalty at just under $40 million. As a result, they’ve saved nearly $290 million in roster expenses since the start of the offseason."

For that same reason, Gozlan also explained why the Celtics may not be finished making moves this offseason.

"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."

This Could Explain Why Anfernee Simons is Available

Since the Celtics first acquired him, Simons has reportedly been available in trade talks. This is still the case, as Jake Fischer reported that Boston has made him available to acquire in a trade on Sunday.

"The expectation persists, furthermore, that Boston will continue to invite trade discussion involving Anfernee Simons from now through next season's trade deadline on Feb. 5 at 3 PM ET," Stein wrote.

Simons is owed nearly $27.7 million for the 2025-26 season. While he is a quality player, if Boston can get under the first tax apron and repeater tax by trading him, the team might just take it.