How the Celtics can get under the luxury tax aprons

First order of business for the Boston Celtics this summer: save some money.

The C's are in line for a payroll around $500 million in the 2025-26 season, as the bills really come due for their high-priced roster. On top of Jayson Tatum and Jaylen Brown both being on the books for more than $50 million, Jrue Holiday, Kristaps Porzinigs, and Derrick White would combine for about $90 million. Sam Hauser's four-year extension kicks in next year, starting with a $10M hit next season.

We won't make your eyes glaze over with the minutiae of the NBA salary cap or the luxury tax or even the dreaded "aprons." Just know that the Celtics are over the aprons by about $51.8 million, and they would save a significant amount of tax money by getting under them.

The C's are projected to pay more than $238 million in luxury tax bills alone. They're over the first apron by about $31.8 million and over the second apron by another $19.9M. So, getting just one of Holiday ($32.4M) or Porzingis ($30.7M) off the books would at least get them under apron No. 2, and shedding Holiday would barely sneak them under both aprons.

Just one problem with that: the Celtics are obviously way over the cap, and so they have to match the money in any trade. Cap space would count for that money-matching. Another problem, though: there's only one team currently with the projected cap space to be able to absorb an entire contract, and that's the Brooklyn Nets at $55.7 million.

^{Celtics majority owner Bill Chisholm (center)}

If Brooklyn would be willing to take on the contract(s) of Porzingis and/or Holiday, they'd solve a lot of the Celtics' problems. But they have contract considerations of their own, like restricted free agent Cam Thomas (22.9 points per game over the past two seasons). They could use a veteran like Porzingis or Holiday on their roster, but it might take the Celtics attaching draft picks in order to get the Nets to take a contract off their hands.

The Detroit Pistons ($24 million in cap space) are an interesting one. They're an up-and-coming team and Holiday might make perfect sense for them as a veteran two-way guard with a winning pedigree. But they'd have to send money back to the Celtics just to make it work on their end. Simone Fontecchio would make financial sense.

Celtics president of basketball ops Brad Stevens will have limited options to shed money, making for perhaps the most challenging offseason yet for him. Boston's new ownership group led by Bill Chisholm may face scrutiny for immediately cutting payroll, but they're facing a $500 million bill and Tatum is expected to be out for most or all of next season as he recovers from a torn Achilles. Getting under the aprons is an understandable move.

They're just going to have to find different ways to add value to their roster, to the point that they can still be a playoff team even without Tatum, and return to championship contention when they get Tatum back. That depends on who heads out and which positions they need to fill.

But first thing's first: get under those aprons. And the way they accomplish that may be more painful than they want it to be.