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For a record sale price of $6.1 billion, the Celtics’ new ownership is inheriting a championship-winning roster that has a chance to become the NBA’s first back-to-back title winner since the Warriors in 2017 and 2018.
But the NBA’s salary structure has the team in a vice grip after this season—one that could see Boston’s championship window end after this year.
The Celtics are projected to pay around $500 million for their payroll next season, with $230 million coming from player salaries and the remaining $270 million from tax penalties. That would be a record for single-season tax payments, obliterating the $176.9 million of the 2023–2024 Warriors, according to data from Spotrac.
This fee is not final. ESPN’s Bobby Marks pointed out the team has about $445 million due next season at this point, though it’s still missing three roster spots and the half-billion number assume those slots will be filled by the team’s 2025 first-round pick and two players on veteran minimum deals.
To cut down on the fees, the Celtics will likely need to part ways with one of their key players. The team’s starting five of Jayson Tatum, Jaylen Brown, Derrick White, Jrue Holiday, and Kristaps Porziņģis are owed $198.5 million next year—which is about $44 million more than the projected salary cap. That doesn’t include Al Horford, who turns 39 in June and will be a free agent in the summer.
Boston could also face penalties for violating the second apron, which includes the inability to move its 2033 first-round pick in a trade.
“It’s not just the luxury tax bill, it’s the basketball penalties,” team governor Wyc Grousbeck said Friday on The Greg Hill Show. “The basketball penalties mean that it’s even more of a premium now to have your basketball president be brilliant and lucky. We have Brad Stevens, the reigning Executive of The Year, and thank God we do. He’s the one who really brought us this championship with his brilliant moves. … He’s going to extend our window and make it work.”
New Owner Syndrome
Of course, the new Celtics ownership group led by William Chisolm could decide to bite the proverbial bullet and pay the penalties, and it’s common in the NBA for new owners to keep spending once they have their shiny new toy.
In 2023, United Wholesale Mortgage CEO Mat Ishbia purchased the Suns for a then-record $4 billion and celebrated his acquisition by approving a trade for Kevin Durant. A year later, Phoenix mortgaged most of its remaining assets by trading for Bradley Beal. The Suns are projected to have a top-three payroll until the 2026–2027 season.
Puppet Master?
As the Celtics face major personnel decisions, the role of Grousbeck will be worth monitoring.
It was reported Thursday after the sale announcement that Grousbeck will remain as the team governor until the 2027–2028 season. However, the coming months should reveal whether Grousbeck still has a legitimate say in the team’s roster construction or whether his title is a smoke screen amid an ownership transition.
When Mark Cuban sold the Mavericks to the Adelson family in 2023, it was initially announced he would maintain control of basketball operations as an “alternate governor” alongside a minority stake in the team. Months later, reports came out that Cuban was no longer making team-related decisions—and this was highlighted in February when Cuban told FOS that he was not informed about the team’s decision to trade Luka Dončić.
