The Boston Celtics’ bid to defend their 2024 NBA championship is not to be roaring. Boston’s season was unveiled further when Jayson Tatum tore his Achilles in the closing ceremony of Game 4 after coughing up a double-digit lead at home in Game 1 and 2. With their superstars rippled in, the Celtics fell into six games in six games, beating New York Knicks Knicks.
Now, Boston enters an uncertain offseason. The championship window is known to be fickle, and although the Celtics once looked promising to extend their own years, Tatum’s injury could not be severely stopped. The challenge is not just about recombining, but about redefining the look of the next season.
The roster, although rich, is equally full of financial commitments. Boston is now expected to pay the highest NBA salary in 2025-26, and now it has to face the reality: they may be entering a reset year. Whether this means redecorating the lineup or tending to develop remains to be seen. But one thing is certain – the next step for the Celtics will be far more than a season.
Roster Structure: The Power of Stars, the Dollar Burden
The power of the Celtics lies in their high-end talents. Jayson Tatum, Jaylen Brown, Jrue Holiday, Kristaps Porzingis and Derrick White form the unrivalled core of bidirectional versatility. However, the cost of excellence is high. Tatum and Brown will account for more than $107 million next season alone. Adding to Porzingis and Holiday, the quartet swallowed more than $170 million, more than the league’s entire salary cap.
Jayson Tatum won four consecutive NBA first teams.
The only NBA player who averaged over 25 points in the past five seasons has played 80% of the team.
2024-25 – 26.8 PPG
2023-24 – 26.9 PPG
2022-23 – 30.1 PPG
2021-22 – 26.9 PPG
2020-21 – 26.4 PPG pic.twitter.com/mycudluive— Taylor Snow (@taylorcsnow) May 23, 2025
This heavy financial structure severely limits Boston’s flexibility. They expect to be about $20 million in the second apron, a new punitive barrier in the CBA that limits high-consumption teams. It prevents the use of trade exceptions or includes cash in transactions to aggregate wages in transactions. Teams like Boston sit on that line and can only add external players to the minimum contract.
That has little room to reshape the external lineup. Inside, Boston’s youth pipeline is thin. There are no clear breakthrough candidates waiting on the wings outside Payton Pritchard and Sam Hauser (the player who is estimated but specific roles). Baylor Scheierman could provide some young help, but it must be greatly improved in his second NBA season.
The Celtics may still be talented, but the math is clear: Without Tatum next season, this roster cannot compete. This means that this summer may not be very familiar with banners, but more about managing assets wisely.
CBA squeezing and Boston can, and can’t – what to do
Being the second apron team means not only spending more, it means being packaged creatively. The total salary is expected to be close to $228 million, and Boston will surpass the $20 million threshold of the second apron. This distinction will allow them to deduct their flexibility in key areas of roster management.
They cannot use the taxpayer intermediate exception. Their salary in the transaction cannot exceed the salary they pay. They are not subject to a combination of execution of signature transactions or merging contracts in multi-person transactions. Even trade exceptions obtained previously are useless. In fact, the main way to acquire talent in Boston is internal development or minimum transactions in free agency.
The good news is that Boston’s contract is non-toxic. Any of their core players (if any) will attract the league’s interest. Even someone like Sam Hauser, who has proven to be a reliable bench shooter, has trade value to alleviate financial pressure.
The front desk can explore some midterm wages. But without Tatum, the motivation to squander the championship disappeared. Instead, Boston may spin protect the cap space, establishing flexibility for 2026-27 and allowing younger or cheaper players a chance to earn a few minutes.
Free agents and side contributors: Purposeful decisions
The Celtics will also face the decisions of several veteran role participants. Most importantly, Al Horford, a 38-year-old big man whose leadership and floor spacing are still assets. Horford said he hopes to return to season 19, and his ongoing presence may provide the stability and tactical value of the locker room, although Boston’s minimum trade may not exceed the minimum trade.
Then there is Luke Kornet, whose development becomes a legal rotation center that has been one of the league’s quietest success stories. The Celtics have all his bird rights, which means they can re-sign him, even on the hat. Kornet has surpassed the minimum contract over the past two seasons, Kornet is going to have a pay raise, and Boston will be wise. He is affordable, productive, and suitable for the system.
Jayson Tatum won four consecutive NBA first teams.
The only NBA player who averaged over 25 points in the past five seasons has played 80% of the team.
2024-25 – 26.8 PPG
2023-24 – 26.9 PPG
2022-23 – 30.1 PPG
2021-22 – 26.9 PPG
2020-21 – 26.4 PPG pic.twitter.com/mycudluive— Taylor Snow (@taylorcsnow) May 23, 2025
Torrey Craig in the middle of the season is another case study of cost and controversy. He is a role player that contenders can insert and trust, but Craig may look for a landing spot in a more competitive roster when the Celtics are unlikely to compete next season.
For Boston, the theme is consistency. Reload, don’t overscaling. Use this season to evaluate what’s left and what needs to evolve.
Conclusion: Eyes in 2026, not just 2025
The Celtics entered the 2025 offseason, not fireworks, but reflection. Jayson Tatum’s losses range from roster philosophy to financial focus. Their wish for championship has not yet evaporated; they have just been postponed. The upcoming season, though eye-catching, is for breathing, recalibration and preparation for Tatum’s return.
This means creating edges. Make trusted veterans like Horford mentors while evaluating young options. Stay budget-conscious role participants like Kornet. Move only if the contract brings long-term relief or a draft capital bill. Boston has been running at full speed for several seasons. Perhaps now, the calculated pause is its own form of progress.
The banner is likely not coming next season. But the next blueprint is OK.
📌2025-26 Salary Snapshot
Contract players:
💰Salary Guaranteed:
🧾Not guaranteed salary:
📊Total salary:
📉Projection cap and threshold
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Salary Cap: $154,647,000
-
Luxury tax threshold: $187,895,000
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The first apron threshold: $195,945,000
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The second apron threshold: $207,824,000
