The Boston Celtics have been very active this offseason as they try to get under the second apron of the luxury tax. That has been their stated goal since day one of the offseason.
With the penalties for being in the tax as punitive as they are, the Celtics have had to maneuver things in a way that sheds salary without losing too much star power.
As things sit, the Celtics have already traded away two starters, let two guys walk in free agency, and they have traded the guy they got back for one of those starters. They aren't done yet, either.
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Based on the moves they have made recently, the Celtics aren't done making changes to the roster this summer. They are still above the first apron, but they are getting much closer to sliding under that threshold.
The Boston Celtics reduce their payroll and luxury tax by a total of $50 million by trading Georges Niang.
— Yossi Gozlan (@YossiGozlan) August 5, 2025
They’re now just $1.7 million above the first apron and $9.4 million above the luxury tax line.
They also create a $8.2 million trade exception.
Boston has accomplished their feat of getting under the second apron by shedding big contracts that Jrue Holiday and Kristaps Porzingis were owed. They still might be trying to get under the first apron.
It has been reported that the Celtics are still trying to shop Anfernee Simons to find a new spot for him, but that doesn't seem to be imminent. They have been having trouble finding the right rate of return for a trade involving him.
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If there was ever a time to get under the luxury tax, this would be the year to do it, with Jayson Tatum set to miss most of next season with a torn Achilles. They have no shot at winning a title without him.
New owner Bill Chisholm clearly gave Brad Stevens a directive to shed as much salary as possible this offseason. Brad Stevens has done an excellent job of doing just that.
Stevens likely has at least one more trade he will be making to see if the team can slide under that first apron number. They might even try to skirt the entire luxury tax this offseason.
For more news and notes on the Boston Celtics, visit Boston Celtics on SI.
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