Boston Celtics Payroll and Salary Cap

Cap Hit History and Largest Guarantees

Boston Celtics Team Payroll

The Boston Celtics have the 13th-highest payroll in the NBA for the 2022-23 season, at $136,021,000. The luxury tax threshold is expected to be set at around $123 million, meaning the Celtics will have to pay a significant amount in luxury taxes if they don't reduce their payroll by the start of the season.

Salary Cap History

The Celtics have been paying luxury taxes since the 2019-20 season, and have paid over $50 million in taxes over that span. The team's highest payroll was in the 2020-21 season, when they paid $156 million in salaries. The Celtics have been able to avoid paying even more in luxury taxes by trading away some of their higher-paid players, such as Kyrie Irving and Gordon Hayward. The Celtics have a team option on Jaylen Brown for the 2024-25 season, and if they exercise that option, Brown will earn $39.2 million in the final year of his contract. Jayson Tatum will make over $44 million in the 2025-26 season. Both Tatum and Brown will be eligible for contract extensions in the summer of 2024.

Largest Guarantees

The Celtics have two players with guaranteed contracts for the 2023-24 season: Jayson Tatum and Jaylen Brown. Tatum is guaranteed $33.6 million in the 2023-24 season, while Brown is guaranteed $30.1 million. The Celtics also have a team option on Marcus Smart for the 2023-24 season, and if they exercise that option, Smart will earn $19.5 million in the final year of his contract.

Conclusion

The Celtics have a lot of decisions to make regarding their payroll and salary cap. The team is hoping to avoid paying luxury taxes, and they may need to trade away some of their higher-paid players to do so. The Celtics also have to decide whether to exercise their team option on Marcus Smart, and they need to start thinking about contract extensions for Tatum and Brown.