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The Parquet Report · Cap watch

Cap Watch: Above the Tax Line, Still Short of the Apron

Boston's payroll clears the tax line with room before the first apron, and George's option is the swing year.

By the Celtics Nightly Desk · Friday, October 16

Boston carries a payroll of $203.9M, above the $200.4M luxury tax line and below the $209.0M first apron. Five contracts account for most of that number, and Paul George's player option for 2027-28 is the biggest variable still on the books, bigger than any contract already signed.

$203.9M: Payroll
1

The payroll sits in the gap between the tax line and the first apron.

Boston's $203.9M payroll clears the $200.4M luxury tax line but stays under the $209.0M first apron and well below the $221.7M second apron, which still leaves most team-building tools in play. The Celtics are taxpayers this season, not an apron team, and that distinction matters more than the raw tax bill.

2

Tatum and George combine for more than half the roster's money.

Jayson Tatum's $58.5M and Paul George's $54.1M lead the books, with Derrick White at $30.3M, Mitchell Robinson at $15.0M and Sam Hauser at $10.8M rounding out the top five. George's deal carries a player option for 2027-28 at $56.6M, the largest single decision point on next year's sheet.

3

Pritchard's new deal locked in a player who was already cheap.

Shams Charania reported Pritchard and the Celtics reached a new multi-year extension on October 13, adding to a cap sheet where his 2026-27 figure is $7.8M and his 2027-28 number is listed at $8.3M. Jordan Walsh's $2.4M salary remains a team option, the rare line on this roster still priced like a bargain.

4

The pick ledger runs light, not loaded, for future movement.

Boston owns its 2027 and 2030 first-round picks outright, holds swap rights on a 2027 second and a 2029 first, and keeps a protected 2028 first. It owes second-rounders to San Antonio in 2028, Oklahoma City in 2029 and Brooklyn in 2030, obligations that trim, but do not erase, the draft capital left to work with, capital that will shape how aggressively Boston can deal for help later.

Are the Celtics over the luxury tax this season?

Yes. Boston's payroll of $203.9M is above the $200.4M luxury tax line, though still below the $209.0M first apron.

What is Paul George's contract situation for next season?

George is owed $54.1M this season and holds a player option worth $56.6M for 2027-28, the largest unresolved figure on Boston's future cap sheet.

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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