CapmathThe NBA Cap Ledger
Vol. XI · 2026-27 · Computed live
Vol. XI · 2026-27 · Computed live
Boston Celtics · Salary cap report
Celtics are $2.3M into the luxury tax.
Boston Celtics payroll for the 2026-27 season is $202.7M against a $165.0M salary cap.
Payroll, the money committed to the roster, is signed salaries, dead money, and drafted-rookie holds: $202.7M. Counting cap holds for their own free agents, the Celtics' cap number rises to $214.2M, which is why there is no usable cap space until those holds come off the books. Renouncing every free-agent hold would open -$37.7M of room and give up Bird rights. Drafted-rookie holds count against the cap, not the luxury tax.
Run Celtics' offseason yourself→In the luxury tax
What the numbers mean
Payroll$202.7M
The salaries actually committed to players right now.
Counts against the cap$214.2M
What the league counts: payroll plus free-agent hold placeholders.
Luxury tax lineOVERby $2.3M
Cross it and the team pays a penalty on every dollar over.
First apron lineUNDERby $6.3M
A stricter line. Over it, the bigger roster tools freeze.
Where the Celtics land · payroll against the cap lines
Cap$165.0MTax$200.4MApron 1$209.0MApron 2$221.7M
The solid bar is real payroll. The hatched extension is a free-agent hold crossing the cap line. Renounce it and the room clears.
The books
2026-27 focused
| Player | Pos | 2026-27 | 2027-28 | 2028-29 |
|---|---|---|---|---|
| Signed contracts | ||||
| Jayson Tatum | F | $58.5M | $62.8M | $67.1M |
| Paul George | F | $54.1M | $56.6M | – |
| Derrick White | G | $30.3M | $32.6M | $34.8M |
| Mitchell Robinson | C | $14.9M | $15.7M | $16.4M |
| Sam Hauser | F | $10.8M | $11.7M | $12.5M |
| Payton Pritchard | G | $7.8M | $8.3M | – |
| Hugo González | G | $2.9M | TO$3.1M | TO$5.5M |
| Luka Garza | C | $2.8M | – | – |
| Baylor Scheierman | G | TO$2.7M | TO$5.0M | – |
| Neemias Queta | C | TO$2.7M | – | – |
| Ron Harper Jr. | F | $2.6M | – | – |
| Jordan Walsh | G | TO$2.4M | – | – |
| Max Shulga | G | TO$2.2M | – | – |
| Amari Williams | F | TO$2.2M | – | – |
| Signed subtotal | $196.9M | $195.6M | $136.4M | |
| Draft picks · on roster, rookie-scale hold | ||||
| Chris Cenac Jr. · No. 27ROOKIE | – | $3.0M | – | – |
| Dead money | ||||
| Dalano Banton | – | $2.8M | – | – |
| Payroll | $202.7M | $195.6M | $136.4M | |
| Cap holds · placeholders, not paid | ||||
| Chris BoucherNON-BIRD | F | $2.8M | – | – |
| John TonjeNON-BIRD | G | $2.2M | – | – |
| Dillon MitchellMIN HOLD | F | $2.2M | – | – |
| Tucker DeVriesMIN HOLD | F | $2.2M | – | – |
| Milos UzanMIN HOLD | F | $2.2M | – | – |
| Jordan WalshBIRD 300% | G | – | $7.2M | – |
| Luka GarzaEARLY BIRD | C | – | $3.6M | – |
| Neemias QuetaBIRD 190% | C | – | $5.1M | – |
| Amari WilliamsNON-BIRD | F | – | $2.9M | – |
| Ron Harper Jr.NON-BIRD | F | – | $3.1M | – |
| Dalano BantonNON-BIRD | G | – | $3.4M | – |
| Max ShulgaNON-BIRD | G | – | $2.9M | – |
| Payton PritchardBIRD 190% | G | – | – | $15.8M |
| Baylor ScheiermanBIRD 300% | G | – | – | $14.9M |
| Sam HauserBIRD 190% | F | – | – | – |
| Derrick WhiteBIRD 150% | G | – | – | – |
| Hugo GonzálezBIRD 300% | G | – | – | – |
| Paul GeorgeBIRD 150% | F | – | – | $66.1M |
| Counts against the cap | $214.2M | $223.8M | $239.2M | |
What they can add
Non-Taxpayer MLEup to $15.0M
The full mid-level signing slot for adding an outside free agent. Using it locks their spending at the first apron for the rest of the season.
Bi-Annual Exceptionup to $5.4M
A smaller signing slot, usable every other year. Using it also locks their spending at the first apron.
Bird rightsLets them re-sign their own free agents for more than other teams can offer, up to the max.
Trade exceptions
Trade exception · from the Georges Niang tradeup to $8.2M
Absorbs one incoming contract up to this amount with no salary matching. Expires Aug 6, 2026.
Trade exception · from the Xavier Tillman Sr. tradeup to $2.5M
Absorbs one incoming contract up to this amount with no salary matching. Expires Feb 5, 2027.
Trade exception · from the Josh Minott tradeup to $2.4M
Absorbs one incoming contract up to this amount with no salary matching. Expires Feb 5, 2027.
Trade exception · from the Chris Boucher tradeup to $2.3M
Absorbs one incoming contract up to this amount with no salary matching. Expires Feb 5, 2027.
Trade exception · from the Anfernee Simons tradeup to $6.2M
Absorbs one incoming contract up to this amount with no salary matching. Expires Feb 5, 2027.
Trade exception · from the Jaylen Brown tradeup to $3.0M
Absorbs one incoming contract up to this amount with no salary matching. Expires Jul 1, 2027.
A trade exception is a credit from an earlier trade, not money on the books, so it does not count toward the cap, tax, or apron. On file as of Aug 1, 2026; may not be complete.
Decisions ahead
Option calls before 2027-28
Baylor Scheierman $5.0M team option, Hugo González $3.1M team option.
Expiring after 2026-27
Luka Garza $2.8M, Neemias Queta $2.7M, Ron Harper Jr. $2.6M, Jordan Walsh $2.4M, Max Shulga $2.2M, Amari Williams $2.2M come off the books.
Front office
Run the Celtics offseason
Take these exact books into the GM Machine and re-sign, sign, waive, stretch, and draft, with every cap rule checked and explained as you go.
Draft picks through 2033
The Celtics control 9 first-round and 8 second-round picks, 1 carrying swap rights.
2026
2026 1st (own) · No. 27
2026 2nd (via MIL) · No. 40
Milwaukee's own second conveyed to Boston at pick 40, routed via Orlando.
Their own 2nd, owed to ATL · No. 57
Boston's own second conveyed to Atlanta at pick 57, from the June 2025 Porzingis three-team trade.
2027
2027 1st (own)
Their own 2nd, owed to UTA
Utah holds the more favorable of the Boston and Orlando 2027 seconds from the Georges Niang deal and the less favorable goes to Phoenix, routed via Charlotte in the pending Miles Bridges trade.
2028
2028 1st (own, swap rights attached)
SAS holds swap rights on this first if it lands 2-30; if BOS picks first overall it instead conveys a 2028 second protected 46-60. From the Derrick White trade.
2028 1st (via LAC)
The Clippers' own first, owed to Philadelphia in the October 2023 James Harden trade then sent to Boston in the July 2026 Jaylen Brown trade. Boston gets it outright at 17-30; if it lands 1-16, Boston instead holds a swap-rights fallback against the Boston and San Antonio 2028 firsts, with the least favorable returning to Philadelphia.
2028 2nd (via PHI) · Projected
Sent from PHI to BOS in a reported trade on 2026-07-01, pending the ledger update.
Their own 2nd, owed to NYK
Owed to New York via Phoenix, protected 31-45.
2029
Their own 1st, owed to POR
Boston's first sits in the Portland, Boston, Milwaukee 2029 pool: Portland keeps the most and least favorable of the three and Washington receives the second most favorable, so Boston's slot conveys to Washington only if it is the middle pick. From the October 2023 Jrue Holiday acquisition and the July 2024 Deni Avdija trade.
Their own 2nd, owed to OKC
Unprotected second owed to Oklahoma City.
2030
2030 1st (own)Stepien-locked
2030 2nd (via CHA)
Charlotte's own second owed to Boston, top-55 protected, conveying only at 56-60 and otherwise extinguished, from the February 2026 Xavier Tillman trade.
2030 2nd (via PHX)
Phoenix's own second sits in a three-way pool: Boston takes the most favorable of the Phoenix, Portland, and Washington 2030 seconds, Philadelphia the middle, and Washington the less favorable of the Phoenix and Portland picks. Phoenix does not keep it. From the June 2023 Beal chain and the July 2026 Jaylen Brown trade.
2030 2nd (via POR)
Boston takes the most favorable of the Phoenix, Portland, and Washington 2030 seconds, Philadelphia the middle, and Washington the less favorable of Phoenix and Portland; Portland's own slot conveys within that pool. From the 2024 Deni Avdija trade and the July 2026 Jaylen Brown trade.
Their own 2nd, owed to BKN
Unprotected second owed to Brooklyn.
2031
2031 1st (own)
2031 1st (via PHI)
Philadelphia's own first owed to Boston, unprotected, in the July 2026 Jaylen Brown for Paul George trade.
2031 2nd (via HOU)
Owed to Boston, protected 31-55; an Atlanta swap right on the 31-55 range is reported on the same slot from a single mirror.
Their own 2nd, owed to UTA
UTA holds the most favorable of the BOS and CLE 2031 seconds from the Georges Niang deal; a Boston swap right was reported separately.
2032
2032 1st (own)Frozen · 2nd apron
2032 2nd (own)
2033
2033 1st (own)
2033 2nd (own)
Protections and swap conditions in plain English. Full story on the Celtics draft picks page.
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