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BOS

Boston Celtics

2025-26 Season Analysis

Second Apron Reconstruction

Painful but necessary salary relief after trading Holiday and Porziņģis to escape second apron penalties

Second Apron Relief Strategy
Massive luxury tax savings from Holiday and Porziņģis trades
Current Payroll$164.8M
Tax Threshold$170.8M
First Apron$178.8M
Second Apron$188.9M
Under Tax Line$6M

Financial Impact

Massive luxury tax savings
Second apron penalty avoidance
Significant talent loss

Core Investments

Tatum - $314M supermax
Brown - $285M extension
Simons - acquired asset

Major Roster Moves

Lost

Jrue Holiday

Traded to Portland Trail Blazers

Lost elite two-way guard and championship leader

Lost

Kristaps Porziņģis

Traded to Atlanta Hawks

Lost versatile stretch big and rim protection

Added

Anfernee Simons

Acquired from Portland Trail Blazers

Explosive scorer but questions about fit and consistency

Added

Chris Boucher

1-year, $3.3M

Veteran depth piece with limited upside

Added

Hugo Gonzalez

1st round pick, 28th overall

Developmental prospect for future