The Boston Celtics got under the second luxury-tax apron by trading Georges Niang to the Utah Jazz on Tuesday. The move also gives them a huge incentive to deal their most expensive new player.
The Celtics have dramatically reduced their payroll in the wake of Jayson Tatum’s Achilles injury. With their superstar unlikely to play in 2025-26, the Celtics traded away starters Jrue Holiday ($94.4M for three years, plus a $37.2M player option in 2027-28) and Kristaps Porzingis ($30.7M next season). They also let Luke Kornet ($2.8M) leave as a free agent, and Al Horford ($9.5M) is almost certainly gone as well.
They received Georges Niang ($8.2M) in the Porzingis deal, but traded him Tuesday for undrafted R.J. Luis Jr., a rookie on a two-way deal. That effectively takes Niang’s full salary from their books and gets them under the second luxury-tax apron, freeing them from the penalties and restrictions that go along with second-apron status.
According to cap expert Yossi Gozlan, the Celtics have saved a whopping $286M in salary and taxes with their moves. Still, the team can reap a larger long-term reward by dropping below the luxury tax entirely, which requires reducing their payroll by just over $12M more.
The Celtics don’t seem inclined to trade Jaylen Brown, Derrick White or Payton Pritchard, wanting to keep some core members of their 2024 title team together for Tatum’s return. Sam Hauser is on an affordable four-year, $45M deal, but losing his $10M salary wouldn’t get them under the tax line.
That’s why Anfernee Simons, acquired in the Holiday trade, is likely not long for Boston. The 26-year-old guard makes $27.7M in the last year of his contract, making him the perfect trade piece to get Boston under the luxury tax.
Not only would getting under the tax line free the Celtics of their tax obligations and save them as much as $40M, but it would make them eligible to share in the money from tax-paying teams. The Celtics would also be able to avoid the dreaded repeater tax penalties, which make every dollar over the luxury-tax number progressively more expensive every year a team stays over the tax line.
This doesn’t mean Simons is going to be traded this summer. Boston has until the Feb. 5 trade deadline to move Simons, since the luxury tax is calculated on the team’s total payroll on the last day of the season. But given the massive savings they’d get back from losing Simons’ salary, it seems inevitable.
The Celtics have lost a lot of talent this summer, but they’ve saved a tremendous amount of money in the process. They might have to attach draft capital to get off Simons’ deal, but if he plays well in Boston, he might even bring back something in a trade next season.
Tatum’s injury threw a huge wrench in the Celtics’ plans. If they can use this season to get under the luxury tax, they’ll have the flexibility to reload and contend again when their star is back in a year.
