Boston carries a $203.9M payroll against a $200.4M luxury tax threshold, with the $209.0M first apron still overhead. Next season's commitments are already set for Tatum, White, Robinson and Queta, while Paul George's player option looms as the biggest open variable.
Boston already sits above the luxury tax threshold this season.
The payroll runs $203.9M against a $200.4M tax threshold. The first apron sits at $209.0M, above that, and the second apron at $221.7M remains well out of range. That cushion is the only real flexibility left until next season's bigger numbers land.
Four returning contracts step up in 2027-28.
Jayson Tatum's deal rises to $62.8M, Derrick White's to $32.6M, and Mitchell Robinson's to $15.8M. Sam Hauser climbs to $11.7M; Payton Pritchard rises to $8.3M. Neemias Queta's figure grows the most in proportion, from $2.7M this season to $12.5M the next, the product of a deal that steps up off a rookie-scale number.
Paul George's option is the one number Boston cannot plan around yet.
George can opt into $56.6M for 2027-28 or test the market; either path changes how much room Boston has beneath the aprons. His $54.1M salary this season is already the second-largest on the books, behind only Tatum's $58.5M. Boston also holds a cheaper decision point already on the books this season: Jordan Walsh's $2.4M is a team option.
The draft capital is intact at the top, encumbered underneath.
Boston owns its first-round picks outright in 2027 and 2030, and holds swap rights on the 2027 second-rounder and the 2029 first. The 2028 first is protected, and three second-round picks are already committed elsewhere — San Antonio in 2028, Oklahoma City in 2029, Brooklyn in 2030. The top of the capital is clean; the bottom is already spoken for.
Are the Celtics above the luxury tax this season?
Yes. Boston's $203.9M payroll is above the $200.4M tax threshold and below the $209.0M first apron.
Does Paul George have a player option for 2027-28?
Yes, worth $56.6M. His decision will shape how much of Boston's 2027-28 cap sheet is already fixed.
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