The Celtics are preparing for training camp following a transformative offseason that saw changes to their roster. They finished Summer League strong, with standout performances from players like Baylor Scheierman and Jordan Walsh. However, uncertainty looms around Anfernee Simons and Georges Niang, whose futures with the team are in question amidst trade discussions. Additionally, Boston faces a hefty tax bill due to their current salary situation, which could influence decisions on player trades as the season approaches.

By the Numbers

• The Celtics are $20.3 million over the luxury tax threshold, incurring an $88.4 million tax bill.
• Moving Simons for a salary reduction could save Boston between $36.8 million and $42.3 million in taxes.

State of Play

• Boston’s roster is nearly full with 20 out of 21 training camp spots filled.
• Joe Mazzulla has a team option for the 2026-27 season but has not yet received an extension.

What’s NextThe Celtics will need to assess whether they want to stay above the tax line or make trades to reduce their financial burden. With training camp approaching, the decisions surrounding Simons and Niang could shape the team’s final roster composition.

Bottom LineAs the Celtics navigate a transitional phase, balancing financial constraints with roster improvement will be critical for maintaining competitiveness in the upcoming season. Managing trades and player contracts effectively could determine their success in regaining playoff contention.