The Boston Celtics bid to protect the 2024 NBA Championship ended with limp, not with sound. After coughing double-digit leads at home in games 1 and 2, the Boston season was further unraveled when Jason Tatum tore Achilles at the end of Game 4.
Now, Boston is entering an uncertainty and cloudy offseason. The championship window is notoriously whimsical, and while the Celtics were once poised to expand on theirs for years, Tatum’s injuries forced a severe pause. The challenge is not just reorganization. It’s about redefineing what next season will look like.
The roster is talented, but is bloated equally due to financial commitments. Already predicted to have the highest NBA salary from 2025-26, Boston must face reality. They could enter a reset year. It remains to be seen whether that means rebuilding the roster or leaning towards development. But one thing is for sure, the Celtics’ next step will reverberate well beyond a season.
List structure: Star strength, dollar burden
The Celtics’ strength lies in their talents in the top-end. Jason Tatum, Jalen Brown, Jule Holiday, Christaps Porzingis and Derrick White form a core that is unparalleled with bidirectional versatility. However, its excellence comes at a sudden cost. Only Tatum and Brown will account for more than $107 million next season. Adding Porzingis and Holiday, the quartet eats up over $170 million. This exceeds the entire league salary cap.
Jason Tatum’s four straight All-NBA first-team selection.
The only player in the NBA is a PPG average of over 25 while playing for 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 financial structure severely limits Boston’s flexibility. They are projected to be around $20 million more than the second apron, the CBA’s new punitive barrier limiting high spending teams. This prevents the aggregation of the pay of the transaction, the use of trade exceptions, or the inclusion of cash for the transaction. Teams like Boston sitting on that line can only add external players to the minimum contract.
It leaves little room for external reshaping of the roster. Internally, Boston’s youth pipeline is thin. Outside Payton Pritchard and Sam Hauser, outside of valuable but role-specific players, there are no clear breakout candidates waiting on the wing. Baylor Scheierman was able to provide youthful help, but he will need to make a big jump in his second NBA season.
The Celtics may remain talented, but mathematics is clear. Without Tatum next season, the roster isn’t built to compete. This means that this summer is likely to be less about chasing banners and wisely managing your assets.
CBAs can and cannot be squeezed, what Boston can and can’t do
Being a second apron team doesn’t just mean spending more. It means being creatively put in a box. With the expected total salary approaching $228 million, Boston is $20 million above the second apron threshold. That distinction handcuffs flexibility in key areas of roster management.
You cannot use taxpayer MidLevel exceptions. They cannot return more salaries in the transaction than they send. They are limited by performing sign-and-trade in multiplayer trading and combining player contracts. Even previously acquired transaction exceptions are of no use. In fact, the main way to attract talent in Boston is through internal development or free agency minimum transactions.
The good news is that the Boston deal is not toxic. Once any of their core players are available, they will be interested in the league. Even people like Sam Hauser, who have proven to be a reliable bench shooter, hold trade values that could ease the financial burden.
The front office can explore restructuring the pay of several middle tiers. But without Tatum, there would be no motivation to splurge depth for the title run. Instead, Boston pivots towards saving cap space, increasing flexibility in 2026-27, giving young or cheap players the opportunity to earn minutes.
Free Agents and Fringe Contributors: Purposed decisions
The Celtics will also face decisions of several veteran role players. Most importantly, Al Horford, a 38-year-old big man whose leadership and floor spacing remain asset. Horford has expressed his desire to return to his 19th season, and while Boston may not offer more than a minimum deal, his ongoing presence could provide both the stability and tactical value of the locker room.
Then there’s Luke Cornett. Its development into a legitimate rotation center was one of the quietest success stories in the league. The Celtics retain his full bird rights. That means they can re-sign him for any amount, even if they’re above the cap. He broke his lowest contract in the last two seasons, Cornett is due for a pay raise, and Boston would be wise to keep him. He is affordable, productive and fits the system.
Jason Tatum’s four straight All-NBA first-team selection.
The only player in the NBA is a PPG average of over 25 while playing for 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
Tory Craig, a midseason addition, is another case study of cost vs. competition. He’s like a role player that candidates can plug in and trust, but while the Celtics are unlikely to compete next season, Craig can find landing sites on a more immediate competitive roster.
For Boston, the theme is consistency. Do not reload or expand too much. Use seasons to assess what remains and what needs to evolve.
Conclusion: Not just 2025, but the year 2026
The Celtics will enter the 2025 offseason with reflection, not fireworks. Jason Tatum’s loss changes everything from roster philosophy to financial priorities. Their championship aspirations have not evaporated. They were just postponed. This upcoming season will remain calm, but will provide the opportunity to breathe, readjust and prepare for Tatum’s return.
That means building around the margin. Evaluate young options and get them to trustworthy veterans like Horford Mentor. Keep budget-conscious role players like Kornet. Moving a contract will only move if it provides long-term relief or draft capital. Boston has been running at full speed for several seasons. Perhaps now, the calculated pause is a unique form of advancement.
The banner probably won’t come next season. But you can have a blueprint for the following:
📌2025-26 Salary Snapshot
Contracted players:
💰 Guaranteed Salary:
🧾Non-guaranteed salary:
Ant Total Salary:
Cap cap and threshold project
Salary limit: $154,647,000
Luxury Tax Threshold: $187,895,000
First apron threshold: $195,945,000
Second apron threshold: $207,824,000