The Boston Celtics, coming off winning their record-setting 18th championship in 2024, were hoping to repeat as champions for the first time in more than 55 years. Instead, Boston lost in the Eastern Conference semifinals to the New York Knicks a month ago, and it also might have lost superstar forward Jayson Tatum for all of next season because of an Achilles tear in Game 4 of that series.
As a result, there may be no team with more offseason uncertainty than Boston.
The Celtics are dealing with a new owner, Bill Chisholm, who is preparing to take over from longtime stewards Wyc Grousbeck and Steve Pagliuca, and they have an extraordinarily expensive roster that now doesn't appear it will compete for a championship anytime in the near future.
That's why the widespread expectation is the Celtics won't become the $500 million team (in combined payroll and luxury taxes) they currently are projected to be -- and very well might have been had they defended their title this postseason.
But what changes will happen this offseason to avoid that hefty tax bill? Could Boston move one or two players to ease the financial burden but keep its core intact? Or could there be a much deeper cut across the board, trading several key contributors -- a move that would leave Boston with a gap year next season and then allow the Celtics to position themselves to compete for the 2026-27 title when Tatum is healthy and again assumes his role as one of the league's best players.
The first decision for president of basketball operations Brad Stevens to make, however, is to determine what to do with the No. 28 pick in Wednesday's NBA draft. And, as it will be for much of the league, the first round could prove pivotal in Boston's next moves with the rest of its roster, too. -- Tim Bontemps
How the Celtics should approach the draft
With the understanding that next season could be a transition year, the Celtics should see value in rostering both their picks (No. 28 and No. 32). Developing cost-controlled roster depth has always been important to Boston due to the size of its payroll.
Because of the impact of Tatum's injury and the overhead need to cut costs, the Celtics can think of the bigger picture: The aim should be finding players who can best contribute to the next iteration of the team, even if they aren't necessarily NBA-ready. While expectations should be tempered this late in the draft, Boston notably snagged reigning Sixth Man of the Year Payton Pritchard with the No. 26 pick in 2020.
Barring an opportunity to move up in the draft, the Celtics will be waiting to see who falls to their picks -- whether it's a project-type player such as Drake Powell (North Carolina) or an older player such as Walter Clayton Jr. (Florida) or Ryan Kalkbrenner (Creighton), all of whom could be on the board at No. 28.
The questions of roster fit and available minutes will hinge more on what Boston has planned on the trade front -- but considering the context of its offseason, the top priority should simply be identifying the best talent available. -- Jeremy Woo
Three trade offers Boston can build around
The Celtics face limitations as a team over the salary cap's second apron. Boston is $23 million over, and unless the Brooklyn Nets are willing to absorb the $30.7 million expiring contract of center Kristaps Porzingis, there is no direct path to getting under the apron with one singular trade. Shedding salary will likely require multiple moves.
Under those guidelines, ESPN's Kevin Pelton has recommended three trade offers, with NBA Front Office Insider Bobby Marks selecting the Celtics' most realistic path:
Offer No. 1: Trade Jrue Holiday
Boston Celtics get: Forward P.J. Washington Jr.
Dallas Mavericks get: Guard Jrue Holiday
Brooklyn Nets get: Guard Jaden Hardy, forward Caleb Martin, 2027 first-round pick (via Celtics)
LA Clippers get: Forward Olivier-Maxence Prosper
Luxury tax savings: Roughly $135-140 million
Dallas has been linked to Holiday, a logical fit for the Mavericks because of his ability to serve as a primary ball handler next season with Kyrie Irving completing his ACL rehab. He then could slide to the wing once Irving returns to the lineup.
Because of Dallas' cap structure, getting Holiday would almost certainly cost a key contributor. Washington, who will be displaced by the potential arrival of No. 1 pick Cooper Flagg, is the best fit for Boston.
Washington could likewise fill in for Jayson Tatum at forward next season and play alongside him beyond that. (Washington is entering the final season of his contract, making $14.1 million, and the Celtics would have to reach an extension or re-sign him as an unrestricted free agent next summer.)
Moving the other Mavericks in this trade to other teams produces massive savings for Boston, which would get within striking distance of ducking the second apron.
In this proposal, Brooklyn uses some of its league-high cap space to take on the three remaining years of Martin's contract in exchange for a 2027 first-rounder, while the Clippers take a flier on Prosper two years after he was a first-round pick.
Offer No. 2: Trade Kristaps Porzingis
Boston Celtics get: Forward Brandon Clarke, center Jay Huff
Chicago Bulls get: Centers Kristaps Porzingis and Xavier Tillman
Memphis Grizzlies get: Guard Talen Horton-Tucker (via sign-and-trade), center Nikola Vucevic, 2030 second-round pick (via Bulls)
Luxury tax savings: Roughly $135-140 million
This proposal shuffles big men, taking advantage of the ability for both Chicago and Memphis to add salary without going into the luxury tax to allow Boston to effectively stepladder down from Porzingis' $30.7 million salary to Clarke, who makes $12.5 million.
The Bulls get five years younger in the middle by swapping Vucevic for Porzingis. Meanwhile, the Grizzlies would be adding more reliable size with 2024 first-round pick Zach Edey likely to miss the start of the 2025-26 season following ankle surgery. An additional, low-key benefit for Memphis? Getting out of Clarke's salary in 2026-27, when Jaren Jackson Jr. will likely be starting a huge new contract.
Although he's not a 3-point shooter, having made just one in each of the past three seasons, Clarke brings positional versatility to the Celtics' remade frontcourt. And Huff could help Boston as a stretch big, having hit 40.5% of his 200 3-point attempts last season before falling out of the Grizzlies' rotation late in the regular season. New Memphis coach Tuomas Iisalo didn't seem as fond of Huff as predecessor Taylor Jenkins.
Offer No. 3: Trade Sam Hauser
Boston Celtics get: Center Duop Reath
Portland Trail Blazers get: Forward Sam Hauser, center Xavier Tillman, 2031 second-round pick
Luxury-tax savings: Roughly $80-85 million
Because Hauser's $10 million salary fits into the non-taxpayer exception, which can now be used to add salary in trades, dealing him away without taking back a matching contract is the simplest way for Boston to cut its tax bill. The LA Clippers and Sacramento Kings would also be reasonable suitors for Hauser, though the Clippers' 2026 cap-space aspirations could complicate their interest and the Kings might feel like Jake LaRavia fills this need at forward.
As a reserve in Portland, Hauser -- who has hit 42% of his career 3-pointers -- would immediately become the team's best shooter and provide valuable spacing for the Blazers' developing guards. Portland also pockets a second-round pick by swapping Reath, who saw limited action last season due to the team's crowded depth chart at center, for Tillman.
Hauser has been a great find for the Celtics, who developed him from an undrafted free agent into a key contributor to their title team. But given Boston's payroll, he is truly a luxury the Celtics can afford to do without as they try to develop the next Hauser.
What GM Bobby Marks would do ...
The easy path (and also the most unlikely) would be for Boston to dial up Brooklyn and offer Porzingis and this year's No. 28 pick in a complete salary dump. While that move drops Boston below the second apron, it does not help the product on the court now or into the future.
Considering that Tatum, Jaylen Brown and Derrick White are under contract through at least the 2028-29 season, the goal for Boston is to cut costs but also contend for championships, all while remaining a playoff team next season even without Tatum.
How the Celtics accomplish that is in two separate trades.
The first is the four-team trade that sends Holiday to Dallas and Washington to Boston. While there is a void at point guard with Holiday off the roster (likely filled by Derrick White), the Celtics find a temporary replacement in Washington. The trade saves Boston nearly $140 million next season and also allows the team to extend Washington at half of Holiday's salary in 2026-27.
Second, to get fully below the second apron and identify a position of need, especially with the uncertainty of free agents Al Horford and Luke Kornet, the Celtics are swapping out Sam Hauser for Duop Reath.
The two separate trades not only save Boston over $300 million in salary but also fortify its frontcourt.