Boston's $203.9M payroll sits above the $200.4M tax threshold, well under the $209.0M first apron and $221.7M second apron that would otherwise restrict roster building. Tatum and George anchor the sheet at $58.5M and $54.1M, while the Brown-for-George trade left Boston with picks instead of the spending room a true rebuild would offer.
The tax number is already booked, not a projection.
Boston's payroll sits at $203.9M, past the $200.4M tax threshold and comfortably under the $209.0M first apron and $221.7M second apron. The cap itself is $165.0M, the number every other threshold is measured against. Apron status restricts trade mechanics more than tax dollars do, and Boston has room before those restrictions bite.
Tatum and George are the payroll, not complements to it.
Tatum's $58.5M and George's $54.1M are the two largest numbers on the books for this season, with White's $30.3M a distant third. Robinson's $15.0M and Hauser's $10.8M round out the top five. Everyone behind that pair is making rotation money, not star money.
The real decision point is a year away.
George holds a $56.6M player option for 2027-28, the first real choice point on this roster beyond this season. Walsh carries a $2.4M team option for this season, the only option decision left before opening night. Tatum's own number rises to $62.8M in 2027-28 and White's to $32.6M, so the books get heavier before Boston gets lighter.
Boston is paying for this season with future picks, not current flexibility.
The Celtics own their 2027 and 2030 first-round picks outright, hold swap rights on the 2027 second and 2029 first, and carry a protected 2028 first. Second-round picks are owed to San Antonio in 2028, Oklahoma City in 2029 and Brooklyn in 2030. That draft capital includes the return from trading Jaylen Brown to Philadelphia over the summer, George plus four picks, two first-rounders and two second-rounders.
Are the Celtics over the tax threshold this season?
Yes. Boston's $203.9M payroll is above the $200.4M tax threshold, though still under the $209.0M first apron.
What is Paul George's contract situation with Boston?
George is making $54.1M this season and holds a $56.6M player option for 2027-28, the first major decision point on this roster.
More from The Parquet Report
all Celtics news →
Morning · Tue, Oct 6Boston Gets Its Look at the New Jaylen Brown Soon
By the numbers · Mon, Oct 5What the Roster Numbers Say Before Tip-Off
Morning · Mon, Oct 5Camp Moves South, the Open Spot Doesn't
Cap watch · Wed, Sep 30Over the Tax, Under the Apron: Boston's Cap Snapshot
Cap watch · Sun, Sep 27Boston's Payroll Clears the Tax Line, Not Much Else
Cap watch · Tue, Sep 22Cap Watch: This Summer's Bill, Next Summer's Decisions