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The Parquet Report · Cap watch

Boston's Payroll Clears the Tax Line, Not Much Else

The Celtics are over the luxury tax before the season starts, with two apron layers between them and real restrictions.

By the Celtics Nightly Desk · Sunday, September 27

Boston opens 2026-27 with a payroll of $203.9M, already above the $200.4M luxury tax line but short of both aprons. The bigger question sits a year out, where Tatum, George and White alone are owed a combined figure that dwarfs anyone else on the roster.

$203.9M: Payroll
1

Boston is over the tax line before opening night.

Payroll for the season stands at $203.9M, already above the $200.4M luxury tax line. The number stays below the $209.0M first apron and further below the $221.7M second apron, the two harder walls in the current cap system. The restrictions tied to those aprons — hard caps on trade exceptions, limits on the taxpayer mid-level exception — start only if Boston crosses them, not from being over the tax alone.

2

Two contracts carry more than half the total above.

Jayson Tatum's $58.5M and Paul George's $54.1M account for most of the number. Derrick White ($30.3M), Mitchell Robinson ($15.0M) and Sam Hauser ($10.8M) round out the five biggest deals. Everyone else on the roster earns single digits, which is where Boston's actual flexibility, such as it is, lives.

3

Four contracts fall off the books after this season.

Devin Carter, Mike Conley, Milos Uzan and Tucker DeVries all carry 2026-27 salary but no figure on next year's sheet. Jordan Walsh's $2.4M team option this year turns into a $4.6M salary in 2027-28 on the same sheet, the one departure from the pattern of names simply disappearing.

4

George's option, not Boston's, decides next summer's number.

Paul George holds a $56.6M player option for 2027-28, on top of Tatum's $62.8M and White's $32.6M already owed that year. Boston still owns its 2027 and 2030 first-round picks outright, has pick swaps attached to 2027 and 2029, and owes second-round picks to San Antonio, Oklahoma City and Brooklyn across three future drafts. The 2028 first is protected.

Are the Celtics over the luxury tax for 2026-27?

Yes. Payroll of $203.9M is above the $200.4M luxury tax line, though below the $209.0M first apron.

Does Paul George have a player option?

Yes, for 2027-28 at $56.6M, on top of Jayson Tatum's $62.8M and Derrick White's $32.6M that same season.

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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