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The Parquet Report · Cap watch

Cap Watch: A Roster Priced Above the Tax Line

Boston's payroll clears the luxury tax with little space before the aprons bite.

By the Celtics Nightly Desk · Saturday, September 19

Boston's payroll sits at $203.9 million, already past the $200.4 million tax line and closing on the first apron at $209.0 million. Two contracts, Tatum's and George's, account for more than half that number, leaving thin margins for anything beyond the roster as built.

$203.9M: Total payroll
1

The books already sit above the tax line.

Payroll is $203.9 million, past the $200.4 million luxury tax and pressing toward the first apron, set at $209.0 million. That margin is thin: little room remains to add salary before the harder apron restrictions apply. The $221.7 million second apron sits further off, but the first is the one within reach this season.

2

Two contracts carry the structure.

Tatum is signed for $58.5 million this season and rises to $62.8 million next season. George earns $54.1 million now, with a $56.6 million player option for 2027-28 that puts renewal in his hands, not Boston's. Together those two deals set the floor the rest of the roster is built around.

3

The next tier of deals stays modest.

White's $30.3 million, Robinson's $15.0 million and Hauser's $10.8 million round out the five largest deals. Devin Carter joined this week on a $2.4 million contract, and Jordan Walsh's $2.4 million salary for 2026-27 remains a team option Boston has not yet exercised or declined.

4

The pick sheet is thinner than the payroll suggests.

Boston owns its 2027 and 2030 first-round selections outright. The 2028 first is protected, and the 2029 first carries swap rights rather than clean ownership. All four second-round picks in that stretch are already committed: 2027's swaps, 2028's is owed to San Antonio, 2029's to Oklahoma City, and 2030's is owed to Brooklyn. That leaves the seconds spent and only two clean firsts to work with.

Are the Celtics over the luxury tax?

Yes. Payroll is $203.9 million, above the $200.4 million luxury tax line and closing on the first apron at $209.0 million.

How many first-round picks do the Celtics control?

Boston owns its 2027 and 2030 firsts outright; the 2028 first is protected and the 2029 first carries swap rights, so only two are fully clean.

By the Celtics Nightly Desk, written from the club's data and the reports on file, with every name and number checked against them. How the desks work.

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