
The Boston Celtics made the decision to get under the luxury tax at the trade deadline. They did so by trading Anfernee Simons to the Bulls in exchange for Nikola Vucevic. That move got them just under the luxury tax, which was their goal.
This was before Jayson Tatum had returned from his torn Achilles. Their main thought was to skirt the luxury tax in what was considered a gap year from competing for a title. Now that they were better than expected, they have an opportunity to improve the roster this summer.
One insider has given his insight on how much the Celtics will spend this offseason now that they will be fully healthy.

GettyBoston Celtics forward Jayson Tatum celebrates during a game. (Photo by Emilee Chinn/Getty Images)
Insider Believes Celtics Will Skirt the Luxury Tax Again Next Year
ESPN’s Tim Bontemps believes that Boston could decide to stay under the luxury tax next season. If they do that, they would then up their spending in the 2027-28 season. In order to do that, the Celtics would have to pick up Neemias Queta’s team option.
“Picking up Queta’s options would also keep Boston under the luxury tax for next season. Though it’s not an immediate concern, it would allow the Celtics to fully reset their repeater tax clock and increase their spending for the 2027-28 season,” Bontemps wrote.
Bontemps believes that the massive contracts of Tatum and Jaylen Brown are the main reasons they want to get under the luxury tax next year.
“Considering Payton Pritchard will soon be due a raise on his bargain contract, and the Tatum and Brown contracts will account for well north of 60% of the cap over the next few seasons, being strategic about when and where Boston ramps up its spending matters quite a bit,” Bontemps explained.
Tatum and Brown are the cornerstones of the franchise. Any moves they make this offseason will be to complement them and their skills. They are still two of the best players in the world, and Tatum will be fully healthy for all of next year.

GettyMilwaukee Bucks forward Giannis Antetokounmpo celebrates in a game. (Photo by Patrick McDermott/Getty Images)
Boston Could Still Decide to Make a Big Trade
There is still a chance that the Celtics decide to make a big trade. Mainly, one that brings in Giannis Antetokounmpo. That would mean parting ways with Brown. That could happen in a straight-up swap or in a three-way deal. Either way, it’s not off the table.
It wouldn’t be shocking to see a deal come through, but it likely isn’t something they are too tied to. Breaking up the duo of Tatum and Brown, which has already won a title, would only happen for a clear superstar. Antetokounmpo’s injuries are a concern, as well.
Trading for Antetokounmpo wouldn’t help their luxury tax issues, as Antetokounmpo would need to re-sign in Boston. That could actually push their tax bill higher in a couple of years. Those are decisions Brad Stevens will have to make.
Insider Gives Outlook on How Much Celtics Will Spend This Offseason