Much of the conversation surrounding the Boston Celtics this offseason has centered on their need to cut salary. With a new ownership group taking over and Jayson Tatum sidelined for possibly the entire 2025-26 season, there's little reason for them to remain in the second apron, which imposes harsh penalties.
Article Continues BelowDespite this, Boston isn't operating like a team that is “desperate” to shed salary, according to Jake Fischer.
“There was a considerable amount of chatter circulating amongst rival teams during NBA Draft Combine Week in Chicago last month that potential suitors for Kristaps Porziņģis or Jrue Holiday would want some sort of sweetener compensation attached by the Celtics in exchange for their willingness to take back those contracts Such mighty talk has begun to fade,” Fischer wrote. “Boston is certainly looking to cut salary to reduce its luxury tax bill and duck under the second apron, but the Celtics are said to be conducting their mid-June business with confidence that they can make deals that bring positive value back to Boston, league sources say.”
Holiday and Porzingis have been labeled as the most likely Celtics to be salary-dumped.
Celtics not desperate to cut salary after disappointing end to 2024-25 season

Porzingis would be the easier of the two to move due to his $30.7 million expiring contract. Holiday would be more difficult, as he is owed $104.4 million over the next three seasons.
The Brooklyn Nets have been rumored as a logical trade partner. They are the NBA's only team projected to have cap space and could absorb Holiday or Porzingis without requiring Boston to take back any salary. However, Nets GM Sean Marks would likely ask for draft assets in return.
The Celtics appear to believe their veterans can still offer positive trade value after disappointing 2024-25 campaigns. Holiday's numbers declined during his age-34 season. He averaged 11.1 points, 4.3 rebounds, 3.9 assists and 1.1 steals on 44.3 percent shooting from the field and 35.3 percent from three.
Meanwhile, a mystery illness derailed Porzingis' season. The seven-footer remained active throughout the playoffs but was a resounding negative, averaging 7.7 points and 4.6 rebounds on 32/15/69 shooting splits in 21.0 minutes per game.
Boston is in no rush to decide on Holiday's or Porzingis' futures.
“[The Celtics] have also given some rival teams a sense that a sequence of trades could be coming that merely start in the offseason and potentially even continue up to the in-season trade deadline … such as dealing away Porzingis' $30.7 million contract for a lesser salary in return and then attempting to trim costs again before the February trade buzzer,” Fischer wrote.”
The Celtics are overwhelmingly likely to dump salary to dip below the second apron at some point before the deadline. Whether they can do so without attaching assets remains to be seen.