What dodging second apron means for Boston Celtics trade possibilities
The Celtics made a big first step in their offseason on Tuesday, dipping below the second apron threshold ($207 million) by trimming roughly $24 million from their payroll with the trades of Kristaps Porzingis and Jrue Holiday. There are many more moves to come for the Celtics this offseason, league sources tell MassLive as Boston looks to retool its roster for the future following Jayson Tatum's torn Achilles. However, Brad Stevens' prompt work of dumping money ahead of the NBA Draft now opens more doors for the franchise heading into the heart of the NBA offseason.
So what exactly does getting under the second apron do for the Celtics when it comes to future trade and free agent possibilities? Let's examine where the roster is at and the benefits it provides for future dealing.
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CELTICS 2025-26 ROSTER
Jayson Tatum: $54.1 million
Jaylen Brown: $53.1 million
Derrick White: $28.1 million
Anfernee Simons: $27.6 million
Sam Hauser: $10 million
Georges Niang: $8.2 million
Payton Pritchard: $7.2 million
Baylor Scheierman: $2.6 million
Xavier Tillman: $2.5 million
Neemias Queta: $2.3 million
Jordan Walsh: $2.2 million (non-guaranteed)
No. 28 pick: $2.5 million
JD Davison: $2.2 million (team option)
Total: $203 million to 13 players
THINGS CELTICS CAN NOW DO BY GETTING UNDER SECOND APRON THRESHOLD
Aggregate (combine) salaries in a trade: This is a simple but significant tool. Before, Boston could only send out one player at a time in a trade. Now, Boston can ship out multiple players in a deal simultaneously.
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Send out cash in a trade: NBA teams are permitted to send up to $7.2 million in a trade during a season if they are below the second apron. This can become a valuable sweetener to convince a team to take on an unwanted contract. The Celtics did not have access to use this money at all in trades last season. Now, it's a weapon at their disposal again for deals in 2025.
Access to 2033 first-round pick to trade: The Celtics will have to wait a couple of years (and stay under the second apron) to have access to trade their 2032 first-round pick after staying above the second apron last year. However, their 2033 first round pick has been unfrozen by dipping under the second apron now.
RESTRICTIONS CELTICS STILL FACE WHILE ABOVE FIRST APRON ($195 MILLION)
Access to smaller taxpayer mid-level exception ($5.7 million): The Celtics' usage of this MLE would trigger a hard cap at the second apron ($207 million). Given where Boston is with their repeater tax penalties, it would be surprising to see Boston use the MLE this offseason since getting under the tax line entirely could be a priority.
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Can't take back more than 100 percent of salary sent out in trade: This is a simple restriction that was also in place for all second apron teams. Essentially, Boston can't send out a $30 million dollar player and take back one making $31 million. The salary matching rules get much easier to manage if the Celtics drop below the first apron ($195 million), which would require trimming another $8 million in salary.
Can't use traded player exceptions (yet): The Celtics have created a pretty big TPE ($22 million) in the Kristaps Porzingis trade but don't have access to it if their payroll stays this high. That changes if they drop under the first apron.
Final thoughts
The Celtics' initial moves trimmed roughly $260 million in payroll and luxury tax penalties for the 2025-26 season. However, Boston is still facing a sizable tax bill ($68 million) with their current roster and has basketball incentives to keep trimming the payroll as well in order to open the door for more flexibility and team building tools moving forward.
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Getting below the first apron ($195 million) is a logical next step for Boston and it would not be surprising at all to see Boston give themselves the option to get under the luxury tax threshold entirely ($187 million) for the 2025-26 season.
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