The Boston Celtics are actively engaged in significant salary-cutting measures, primarily exploring the trade of newly acquired guard Anfernee Simons and his substantial $27.7 million expiring contract. This strategic move is aimed at positioning the franchise below the luxury tax threshold, a critical step towards resetting the harsh repeater tax penalties in future seasons and gaining essential roster flexibility. Despite recently trading Jrue Holiday and Kristaps Porzingis, the Celtics still find themselves approximately $15 million above the luxury tax line, necessitating further financial adjustments.

President of basketball operations Brad Stevens has consistently emphasized two key organizational priorities: regaining roster flexibility and creating a clear path to retain veteran big men Luke Kornet and Al Horford. Both players are considered integral to the Celtics' future plans. Stevens acknowledged the intricate nature of roster decisions under the current collective bargaining agreement (CBA), stating, "There's a lot of things that go into these moves and a lot of things that are really important. And, listen, again, it goes back to prioritizing our flexibility."

Anfernee Simons and Georges Niang, both acquired earlier this week, are not yet officially members of the Celtics, as their respective trades will only become official in July. However, both players are immediate candidates for being re-routed to new teams before they even play a game in Boston. Simons, acquired as part of the Holiday trade, averaged 19.3 points, 2.7 rebounds, and 4.8 assists last season across 70 games with the Portland Trail Blazers. His scoring ability combined with his expiring contract makes him an attractive asset for teams seeking offensive production.

The Celtics' motivation to shed salary is further intensified by Jayson Tatum's lengthy recovery from a ruptured Achilles injury, providing additional incentive to reduce payroll now while positioning for future spending flexibility. Mike Zarren, vice president of basketball operations, highlighted the constraints of the new CBA, noting, "The fact of the matter is the new CBA is set up so that teams can't spend enormous amounts of money for long periods of time."

While the Celtics project to operate slightly below the second tax apron after the Holiday and Porzingis trades, re-signing Horford and Kornet would almost certainly push them back above that threshold. To get entirely below the luxury tax line and begin resetting the repeater clock, the team would need to shed at least an additional $15 million in salary, and even more to accommodate Horford and Kornet's contracts. Although moving Sam Hauser, with his $10 million salary for 2025/26, would be financially advantageous, the Celtics are currently focused on scenarios that allow them to retain the sharpshooting wing. Furthermore, while trades involving key players like Jaylen Brown or Derrick White could offer significant cap savings, multiple reports indicate the Celtics would only consider such moves if presented with an overwhelming offer. Zarren confirmed this, stating that there has been "nothing close to serious about trading" Brown or White, asserting that "those guys are key parts of our team, and we’re lucky to have them here."