NBA rumors, Boston Celtics
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The Boston Celtics are trying to become the first team since the 2017-’18 Golden State Warriors to repeat as NBA champions. While the Celtics roster is one of the strongest in the NBA right now, it is reportedly expected to be overhauled this summer.

Appearing on The Pat McAfee Show, ESPN NBA insider Shams Charania said that while the Celtics are all-in right now, many around the league are expecting the roster to undergo significant changes this offseason.

“Sources have been telling me for weeks now that the Celtics will be exploring trade options in the offseason. This team—this iteration—is just not going to be sustainable for this team. And no one around the organization, from players to staffers, would be surprised if there are changes coming to this roster.

ESPN’s Shams Charania on the looming Boston Celtics offseason moves

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The decision to sell off impact talent is essentially forced by the NBA collective bargaining agreement. Boston is set to have a $513 million luxury tax bill for the 2025-’26 season, factoring in a $280 million luxury tax penalty that would be the highest in NBA history.

It would shatter the previous NBA record – $388 million – which was set by the Warriors. With just 13 players on the roster, Boston is projected to be more than $22 million over the second apron. Under the CBA, teams operating in the second apron can’t send cash considerations, they are prevented from trading a first-round pick seven years in the future and they lose access to the mid-level exception.

If Boston stays in the second apron for three out of five seasons, it would also see one of its future first-round picks moved to the end of the round. All of this was put in place by the league to prevent a single team from outspending everyone else to build the best roster in the NBA.

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It’s why the Celtics might have to move either Jrue Holiday or Kristaps Porzingis this summer. The move wouldn’t be a salary dump necessarily, but Boston has to find a way to shed payroll ahead of next season. It could even force the team to trade Sam Hauser or Payton Pritchard.

That’s why so much is at stake for the Celtics in the NBA playoffs right now. This is the core group’s final run together and if they fall short, one of the most well-built rosters in basketball in recent years will have won just a single championship.

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Matt Johnson is Senior Editor of NFL and College Football for Sportsnaut. His work, including weekly NFL and college ... More about Matt Johnson