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The Parquet Report · Cap watch

Over the Tax, Under the Apron: Boston's Cap Snapshot

Boston carries $203.9M against a $200.4M luxury tax and a $209.0M first apron.

By the Celtics Nightly Desk · Wednesday, September 30

Boston's payroll for 2026-27 is $203.9M, above the $200.4M luxury tax and below the $209.0M first apron and $221.7M second apron. Jayson Tatum and Paul George hold the two largest contracts on the sheet, at $58.5M and $54.1M.

$203.9M: Payroll
1

Boston has cleared the tax and kept distance from the first apron.

The payroll sits at $203.9M against a luxury tax of $200.4M, a first apron of $209.0M and a second apron of $221.7M. Boston is a tax team again this season, but the restrictions that come with crossing the apron lines have not been triggered.

2

Tatum and George are the two figures the rest of the sheet is built around.

Jayson Tatum is signed for $58.5M this season, Paul George for $54.1M, Derrick White for $30.3M, Mitchell Robinson for $15.0M and Sam Hauser for $10.8M, the five largest numbers on the books. George's deal becomes a $56.6M player option for 2027-28, a decision his side controls, not Boston's front office.

3

The 2027-28 sheet already sheds five contracts.

Mike Conley, Devin Carter, Luka Garza, Milos Uzan and Tucker DeVries do not appear among next season's listed figures, while Tatum climbs to $62.8M, White to $32.6M, Robinson to $15.8M and Neemias Queta to $12.5M. Payton Pritchard, Baylor Scheierman, Jordan Walsh, Ron Harper Jr., Chris Cenac Jr. and Hugo Gonzalez all carry raises into that season too.

4

Boston's draft capital is split between what it owns and what it owes.

The Celtics hold their own first-round picks in 2027 and 2030, plus second-round swap rights in 2027 and 2029. San Antonio is owed a 2028 second, Oklahoma City a 2029 second and Brooklyn a 2030 second, while the 2028 first carries protections of its own.

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

Yes. The payroll is $203.9M, above the $200.4M luxury tax and below the $209.0M first apron.

Is Paul George locked into Boston past this season?

Not fully. His 2027-28 salary of $56.6M is a player option, so he can opt out rather than Boston carrying the number by default.

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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