The Boston Celtics head into the 2026-27 season with the roster nearly locked in and the money picture pointed in a very specific direction: stay under the tax, keep the books clean, and avoid triggering the repeater penalty.
Right now, Boston has 14 guaranteed contracts on the board and is expected to leave the 15th spot open, which is something the team has often done. Two-way openings still need to be filled, but the bigger story is where the Celtics sit financially. They are below the tax line and are projected to remain there for the rest of the season, which would reset the repeater tax.
That matters because the tax system gets ugly fast. The penalties rise in brackets, and they climb hard enough that a small overage can turn into a huge bill.
A non-repeater team $5 million over the line pays $5 million in tax, while a repeater team in that same range gets hit for $15 million. At $10 million over, the gap grows even wider: $11 million for a non-repeater, $31 million for a repeater.
The Celtics are trying to avoid that repeater status by staying under the tax this season. To qualify as a repeater, a team has to be over the tax in three of the previous four seasons, so by remaining below it now, Boston would give itself three full seasons as a non-repeater team through the 2029-30 season.
Here’s how the roster and contracts break down, based on Spotrac.com.
Jayson Tatum is set to make $58,456,566 at age 28, with a player option in 2029 and a contract that runs through 2030. Paul George, 36, is next at $54,126,380, with a player option in 2027 and an expiration in 2028.
Derrick White, 32, is at $30,348,000 with a player option in 2028 and a deal that goes through 2029. Mitchell Robinson, 28, is at $15,044,000 with a player option in 2028 and a contract through 2029.
Sam Hauser, 29, is at $10,848,215 with no option and an expiration in 2029. Payton Pritchard, 29, is at $7,767,857 with no option and a contract through 2028.
Ron Harper Jr., 26, is at $3,150,752 with a team option in 2029 and a deal through 2030. Chris Cenac Jr., 20, is at $3,137,640 with a team option in 2029 and a contract through 2030; he is also listed as an RFA.
Hugo Gonzalez, 20, is at $2,923,560 with team options in 2027 and 2028 and a contract through 2029; he is also listed as an RFA. Luka Garza, 28, is at $2,801,346 with no option and a contract through 2027.
Baylor Scheierman, 26, is at $2,744,044 with a team option in 2027 and a contract through 2028; he is also listed as an RFA. Neemias Queta, 27, is at $2,667,944 with no option and a contract through 2031.
Mike Conley Jr., 39, is at $2,449,421 with no option and a contract through 2027. Jordan Walsh, 22, is at $2,406,205 with a team option in 2029 and a contract through 2030.
Queta’s four-year extension, starting at $12,500,000, begins in 2027-28. Walsh’s three-year extension, starting at $5,000,000, also begins in 2027-28.
The key dates on the books are straightforward. Paul George and Payton Pritchard are listed for 2026.
Jayson Tatum, Derrick White, Sam Hauser and Baylor Scheierman are listed for 2027. Ron Harper Jr. and Hugo Gonzalez are listed for 2028.
Boston also has club options on Baylor Scheierman and Hugo Gonzalez on 10/31/2026.
The financial snapshot shows a total salary of $210,707,006, with $1,705,594 in tax space and $10,292,594 in first apron space. The Celtics are hard-capped at the first apron and cannot exceed it under any circumstances.
Position-wise, the roster breaks down with Derrick White, Payton Pritchard and Mike Conley handling the ball; Jayson Tatum, Paul George, Sam Hauser, Baylor Scheierman, Hugo Gonzalez, Jordan Walsh and Ron Harper Jr. on the wing; and Neemias Queta, Mitchell Robinson, Luka Garza, Chris Cenac Jr. and Amari Williams on the big-man side, with Williams on a two-way deal.
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