Boston's payroll sits at $201.4M, above the $200.4M luxury tax line and below the $209.0M first apron. Jayson Tatum's $58.5M and Paul George's $54.1M are the two largest holds on the books this season.
The tax bill is already written.
Payroll is listed at $201.4M against a $200.4M luxury tax line, and the roster still sits below the $209.0M first apron. That gap is the operating room the front office has this season without triggering the harder trade and roster restrictions that come with the apron.
Two contracts carry the sheet.
Tatum's $58.5M and George's $54.1M sit ahead of Derrick White's $30.3M as the top three holds this season. All three numbers climb next year regardless of what happens this fall: Tatum to $62.8M, White to $32.6M, and George to a $56.6M player option he can decline. That option is the only real exit valve among the top of the sheet.
The bench deals are cheap by design.
Mitchell Robinson's $15.0M and Sam Hauser's $10.8M round out the top five contracts, while Jordan Walsh's $2.4M for 2026-27 is a team option, one of the few pieces of real flexibility on next season's ledger.
The draft capital is the real lever.
Boston owns its 2027 and 2030 first-round picks outright, holds a protected 2028 first, and has swap rights in 2027 and 2029, while its 2028, 2029, and 2030 second-round picks are already owed to San Antonio, Oklahoma City, and Brooklyn. With cap room gone for now, those picks are the tool left for reshaping the roster.
Are the Celtics above the luxury tax this season?
Yes. Payroll is listed at $201.4M, above the $200.4M luxury tax line, though below the $209.0M first apron.
What is Paul George's contract situation?
George is on the books for $54.1M this season and holds a $56.6M player option for 2027-28.
