Boston Celtics

2026-27 Cap Sheet • Eastern • Atlantic

Over Cap, Below First Apron First Apron Thresholds The first tax apron ($195,945,000 in 2025-26) restricts teams from using the non-taxpayer MLE, bi-annual exception, sign-and-trades to acquire players, and prior-year TPEs. Teams above the first apron can only take back 100% of outgoing salary in trades. Open in glossary →

Curry's Last Dance

Linked Teams: MIL DAL DET MEM GSW

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Scenario Trades (1)

↙ Trade with BOS mirrored Valid

Sent: Jayson Tatum Received: Jimmy Butler, Will Richard Picks in: 2031 Rnd 1, 2033 Rnd 1, 2029 Rnd 1

Team Salary

$199.2M

120.8% of cap

+ $9.5M cap holds Cap Hold Fundamentals A placeholder amount charged against a team's cap for free agents whose rights they hold. Cap holds count toward team salary even though no contract exists. Teams must renounce a player's rights to remove the cap hold, but doing so means losing the ability to re-sign that player using Bird rights. Open in glossary →

$208.8M

Salary Cap Salary Cap Fundamentals The maximum amount a team can spend on player salaries, set annually by the NBA based on Basketball Related Income (BRI). For 2025-26, the salary cap is $154,647,000. Unlike the NFL, the NBA's cap is a "soft cap" — teams can exceed it using various exceptions. Open in glossary →

$165.0M

Cap Space Cap Space / Cap Room Fundamentals The difference between a team's current salary and the salary cap. Teams with cap space can sign free agents or absorb salary in trades without sending matching salary out. Open in glossary →

-$34.2M

w/ holds: -$43.8M

Tax Line Luxury Tax Line Thresholds The salary threshold above which teams must pay the luxury tax. Set at $187,895,000 for 2025-26. Separate from the salary cap — a team can be over the cap without paying tax. Open in glossary →

$201.0M

Tax Bill Luxury Tax Fundamentals A dollar-for-dollar (or more) penalty paid by teams whose total salary exceeds the luxury tax line. For 2025-26, the tax line is $187,895,000. Tax rates increase with each bracket and are higher for repeat offenders. Open in glossary →

Roster Roster Limits Roster NBA teams can carry up to 15 players on standard contracts plus up to 3 two-way contracts (18 total). The minimum is 14 on opening day and 13 during the season. If a team has fewer than 12 players, an incomplete roster charge is assessed for each missing spot. Open in glossary →

15/15 +2/3

Cap Position

Cap

Tax

1st

2nd

Salary cap $165.0M Teams above this line can no longer use cap space to add salary — they sign and trade using exceptions instead. Luxury tax line $201.0M Total salary above this line is taxed, at escalating rates the further over you go. First apron $209.0M A hard ceiling for some moves — above it a team loses the bi-annual exception, sign-and-trade acquisitions, and the full mid-level. Second apron $222.0M The harshest tier — above it a team loses aggregation, the taxpayer mid-level, and can have future first-round picks frozen.

Cap Salary Cap Fundamentals The maximum amount a team can spend on player salaries, set annually by the NBA based on Basketball Related Income (BRI). For 2025-26, the salary cap is $154,647,000. Unlike the NFL, the NBA's cap is a "soft cap" — teams can exceed it using various exceptions. Open in glossary → $165.0M Tax Luxury Tax Line Thresholds The salary threshold above which teams must pay the luxury tax. Set at $187,895,000 for 2025-26. Separate from the salary cap — a team can be over the cap without paying tax. Open in glossary → $201.0M 1st Apron First Apron Thresholds The first tax apron ($195,945,000 in 2025-26) restricts teams from using the non-taxpayer MLE, bi-annual exception, sign-and-trades to acquire players, and prior-year TPEs. Teams above the first apron can only take back 100% of outgoing salary in trades. Open in glossary → $209.0M 2nd Apron Second Apron Thresholds The second tax apron ($207,824,000 in 2025-26) imposes the strictest restrictions. Teams above it cannot: aggregate salaries in trades, send cash in trades, use any MLE, send players via sign-and-trade, or trade first-round picks 7 years out. Their distant first-round picks are also "frozen." Open in glossary → $222.0M Team $199.2M w/ Holds Cap Hold Fundamentals A placeholder amount charged against a team's cap for free agents whose rights they hold. Cap holds count toward team salary even though no contract exists. Teams must renounce a player's rights to remove the cap hold, but doing so means losing the ability to re-sign that player using Bird rights. Open in glossary → $208.8M

Cap Hold Fundamentals A placeholder amount charged against a team's cap for free agents whose rights they hold. Cap holds count toward team salary even though no contract exists. Teams must renounce a player's rights to remove the cap hold, but doing so means losing the ability to re-sign that player using Bird rights. Open in glossary →

Season

Swipe salaries to change year. Contract totals include remaining option years, not cap holds.

#	Player	Pos	Age	26-27	27-28	28-29	29-30	30-31
1	Jimmy Butler via GSW SF · 1 yr · $56.8M left	SF	37	$56.8M	$41.3M	—	—	—
2	Paul George SF · 2 yrs · $110.7M left	SF	36	$54.1M	$56.6M PO	$57.8M	—	—
3	Derrick White SG · 3 yrs · $97.8M left	SG	32	$30.3M	$32.6M	$34.8M	$49.5M	—
4	Mitchell Robinson C · 3 yrs · $47.4M left	C	28	$15.0M	$15.8M	$16.5M	$31.4M	—
5	Sam Hauser SF · 3 yrs · $35.0M left	SF	28	$10.8M	$11.7M	$12.5M	$23.7M	—
6	Payton Pritchard PG · 2 yrs · $16.1M left	PG	28	$7.8M	$8.3M	$15.8M	—	—
7	Ron Harper Jr. SG · 3 yrs · $9.9M left	SG	26	$3.2M	$3.3M	$3.5M NG	$6.6M	—
8	Chris Cenac Jr. C · 4 yrs · $15.3M left	C	19	$3.0M	$3.1M	$3.3M TO	$5.9M TO	$17.8M
9	Hugo Gonzalez SF · 3 yrs · $11.5M left	SF	20	$2.9M	$3.1M TO	$5.5M TO	$16.6M	—
10	Luka Garza C · 1 yr · $2.8M left	C	27	$2.8M	$2.5M	—	—	—
11	Baylor Scheierman SF · 2 yrs · $7.7M left	SF	25	$2.7M	$5.0M TO	$14.9M	—	—
12	Neemias Queta C · 5 yrs · $58.7M left	C	27	$2.7M	$12.5M	$13.5M	$14.5M	$15.5M
13	Mfiondu Kabengele C · No contract	C	29	$2.5M	—	—	—	—
14	Mike Conley PG · 1 yr · $3.9M left	PG	38	$2.4M	$2.5M	—	—	—
15	Jordan Walsh SF · 4 yrs · $17.4M left	SF	22	$2.4M	$4.6M	$5.0M	$5.4M	$10.2M
16	Max Shulga SG · No contract	SG	24	$2.2M	—	—	—	—
17	Will Richard via GSW SG · 3 yrs · $7.4M left	SG	23	$2.2M	$2.5M	$2.7M TO	$3.3M	—
Two-Way Contracts (2 of 3 slots • not counted against the cap or the 15-man roster)
—	Dillon Mitchell Two-Way	SF	22	$678K	—	—	—	—
—	Amari Williams Two-Way	C	24	$679K	—	—	—	—
	Total			$199.2M ($208.8M)	$159.1M ($205.2M)	$97.4M ($185.8M)	$25.8M ($156.9M)	$15.5M ($43.5M)
	Cap Space			-$43.8M	-$23.7M	$13.9M	$62.8M	$198.1M
	1st Apron Space			$9.8M	$70.8M	$155.5M	$252.4M	$290.5M
	2nd Apron Space			$22.8M	$85.1M	$171.3M	$269.7M	$309.5M

Legend: Regular = under contract • Orange = Cap Hold Fundamentals A placeholder amount charged against a team's cap for free agents whose rights they hold. Cap holds count toward team salary even though no contract exists. Teams must renounce a player's rights to remove the cap hold, but doing so means losing the ability to re-sign that player using Bird rights. Open in glossary → • Blue = projected/edited • Struck = option declined • PO Player Opt • TO Team Opt • ETO Early Term • NG = non-guaranteed • Cap projections assume ~10% annual growth

Boston Celtics

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