The Boston Celtics’ bid to defend their 2024 NBA Championship ended not with a thud, but with a limp. After coughing up two double-digit leads at home in Games 1 and 2, Boston’s season unraveled further when Jayson Tatum tore his Achilles in the closing moments of Game 4. With their superstar sidelined, the Celtics fell in six games to the surging New York Knicks.
Now, Boston enters an offseason clouded with uncertainty. Championship windows are notoriously fickle, and while the Celtics had once looked poised to extend theirs for years, Tatum’s injury has forced a hard pause. The challenge isn’t just about regrouping—it’s about redefining what next season even looks like.
The roster, while rich in talent, is equally bloated with financial commitments. Already projected to have the highest payroll in the NBA for 2025–26, Boston must now face reality: they are likely entering a reset year. Whether that means reshuffling the roster or leaning into development remains to be seen. But one thing is certain—the Celtics’ next steps will reverberate far beyond just one season.
Roster Structure: Strength in Stars, Burden in Dollars
The Celtics’ strength lies in their top-end talent. Jayson Tatum, Jaylen Brown, Jrue Holiday, Kristaps Porzingis, and Derrick White form a core unmatched in two-way versatility. But that excellence comes at a steep cost. Tatum and Brown alone will account for over $107 million next season. Add Porzingis and Holiday, and the quartet devours over $170 million—more than the league’s entire salary cap.
Four straight All-NBA First Team selections for Jayson Tatum.
The only player in the NBA to average 25+ PPG while playing in 80% of his team’s games in each of the last five seasons.
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 top-heavy financial structure severely limits Boston’s flexibility. They’re projected to be roughly $20 million over the second apron, a new punitive barrier in the CBA that restricts high-spending teams. It prevents aggregating salaries in trades, using trade exceptions, or including cash in deals. Teams like Boston, sitting above that line, can only add external players on minimum contracts.
That leaves little room for reshaping the roster externally. Internally, Boston’s youth pipeline is thin. Outside of Payton Pritchard and Sam Hauser—valuable but role-specific players—there’s no clear breakout candidate waiting in the wings. Baylor Scheierman could provide some youthful help, but would have to take a big jump in his second NBA season.
The Celtics may remain talented, but the math is clear: without Tatum next season, this roster isn’t built to contend. Which means this summer will likely be less about chasing banners and more about managing assets wisely.
The CBA Squeeze and What Boston Can—and Can’t—Do
Being a second apron team doesn’t just mean spending more—it means being boxed in creatively. With projected total salaries nearing $228 million, Boston will sit $20 million above the second apron threshold. That distinction will handcuff their flexibility in critical areas of roster management.
They cannot use the taxpayer midlevel exception. They cannot take back more salary in trades than they send out. They are restricted from executing sign-and-trades or combining player contracts in multi-player deals. Even previously acquired trade exceptions are rendered useless. In effect, Boston’s primary method of acquiring talent is internal development or minimum deals in free agency.
The good news is that Boston’s contracts are not toxic. Any one of their core players—if made available—would draw interest around the league. Even someone like Sam Hauser, who has proven to be a reliable bench shooter, holds trade value that could ease financial strain.
The front office can explore reshuffling some mid-tier salaries. But without Tatum, the motivation to splurge on depth for a title run is gone. Instead, Boston may pivot toward conserving cap space, building flexibility for 2026-27, and allowing younger or cheaper players the opportunity to earn minutes.
Free Agents and Fringe Contributors: Decisions with Purpose
The Celtics will also face decisions on several veteran role players. Foremost is Al Horford, the 38-year-old big man whose leadership and floor spacing remain assets. Horford has expressed his desire to return for a 19th season, and while Boston might not offer more than a minimum deal, his continued presence could offer both locker room stability and tactical value.
Then there’s Luke Kornet, whose development into a legitimate rotation center has been one of the league’s quietest success stories. The Celtics hold his full Bird rights, meaning they can re-sign him for any amount—even while over the cap. Having outplayed minimum contracts the last two seasons, Kornet is due a raise, and Boston would be wise to keep him. He’s affordable, productive, and a system fit.
Four straight All-NBA First Team selections for Jayson Tatum.
The only player in the NBA to average 25+ PPG while playing in 80% of his team’s games in each of the last five seasons.
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, a midseason addition, is another case study in cost vs. contention. He’s the kind of role player a contender can plug in and trust—but with the Celtics unlikely to contend next season, Craig may look for a landing spot on a more immediately competitive roster.
For Boston, the theme is consistency. Reload, don’t overextend. Use the season to evaluate what remains—and what needs to evolve.
Conclusion: Eyes on 2026, Not Just 2025
The Celtics enter the 2025 offseason not with fireworks, but with reflection. The loss of Jayson Tatum shifts everything—from roster philosophy to financial priorities. Their championship aspirations have not evaporated; they’ve only been deferred. This upcoming season, though sobering, presents an opportunity: to breathe, to recalibrate, and to prepare for Tatum’s return.
That means building around the margins. Letting trusted veterans like Horford mentor while evaluating young options. Keeping budget-conscious role players like Kornet. Moving contracts only when it brings long-term relief or draft capital. Boston has run at full speed for several seasons. Perhaps now, a calculated pause is its own form of progress.
The banners most likely won’t come next season. But the blueprint for the next one can.
📌 2025-26 Salary Snapshot
Players under contract:
💰 Guaranteed salaries:
🧾 Non-guaranteed salaries:
📊 Total salary:
📉 Projected Cap & Thresholds
Salary Cap: $154,647,000
Luxury Tax Threshold: $187,895,000
First Apron Threshold: $195,945,000
Second Apron Threshold: $207,824,000
