Boston carries a $198.7M payroll, over the $165.0M salary cap and under the $200.4M luxury tax line. There is little room now, and the 2027-28 commitments already on the books rise at the top and in the middle.
The tax line is close enough to shape every move.
Being over the cap and under the tax is a status, not a cushion. With a $198.7M payroll against a $200.4M line, Boston cannot add much salary this season without crossing into the tax, and the $209.0M first apron and $221.7M second apron sit beyond that. Tatum at $58.5M and George at $54.1M take up most of the payroll, with White at $30.3M, Robinson at $15.0M and Hauser at $10.8M behind them. The opener backed the spending on George, who scored 38 on 12-21 shooting in his debut. It also showed what $58.5M does not buy on any given night: Tatum went 6-23 from the floor and 0-7 from three.
George holds the biggest decision on the books.
George's 2027-28 salary is $56.6M on a player option, so the call is his, not the front office's. He is 36, played 37 games last season and has 16 years in the league. If he opts in, Boston carries him at that figure next to Tatum's $62.8M. If he opts out, the biggest single piece of flexibility on the sheet opens up at once. One 38-point night says nothing about which way he goes.
Little comes off the books, and Queta's salary jumps.
Of this season's contracts, Garza at $2.8M and Conley at $2.4M are the only ones with no 2027-28 figure. Walsh is on a $2.4M team option this season and is listed at $4.6M next. The bigger changes push the payroll up: Queta goes from $2.7M to $12.5M, Scheierman from $2.7M to $5.0M, Tatum to $62.8M and White to $32.6M. Pritchard is listed at $7.8M now and $8.3M next season. The cost of his two-year extension, agreed October 13, has not been reported.
The picks cover a trade, not a spending spree.
Boston owns its 2027 and 2030 first-round picks, holds a protected 2028 first and has swap rights on its 2029 first. The second-rounders are mostly committed elsewhere: 2028 to San Antonio, 2029 to Oklahoma City, 2030 to Brooklyn, plus a swap in 2027. That is enough to sweeten a deal for a rotation player, but not enough to buy a star without emptying the drawer. Teams usually pay for small upgrades in seconds, and Boston has spent most of its seconds.
Are the Celtics paying the luxury tax in 2026-27?
Not right now. Boston's payroll is $198.7M, over the $165.0M salary cap and under the $200.4M luxury tax line.
Does Paul George have a player option with the Celtics?
Yes. His 2027-28 salary of $56.6M is a player option, so he decides whether to return at that figure.
