The Boston Celtics are on track to exceed the second luxury tax apron in the 2025-26 season, resulting in a projected payroll of around $513 million, making it one of the largest in sports history. As they aim for a repeat championship, they confront a strategic dilemma: keep their championship core intact at a significant cost or trade key players like Kristaps Porzingis or Jrue Holiday to alleviate financial pressure. Being above the second apron limits their trade capabilities and future flexibility, complicating offseason decisions.
The Celtics are set to be above the second apron in 2025-26, leading to one of the largest payrolls in sports and limiting roster improvement options.
The Celtics must choose between keeping their core at a hefty cost or moving on from key players to create roster flexibility.
If the Celtics opt to keep their core, they face a projected $513 million payroll, significantly hampered by luxury tax implications and roster limitations.
Teams above the second apron cannot aggregate salaries in trades for larger contracts, severely restricting flexibility and future trade options for the Celtics.
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