The focus for the Boston Celtics this offseason has been making the most expensive team in NBA history a now, much more affordable roster, and an Anfernee Simons trade could be the next step in that process.
First trading Jrue Holiday to the Portland Trail Blazers, and then Kristaps Porziņģis to the Atlanta Hawks, the Celtics are now below the second apron for the 2025-26 season.
Boston is just about $10.7M from getting out of the aprons altogether, according to HoopsHype. One player they're attempting to maneuver to completely reset their financial books: recent trade acquisition Anfernee Simons.
“I have talked to other teams who have said, ‘The Celtics are actively trying to trade Anfernee Simons,'” ESPN's Brian Windhorst said on Wednesday's Hoop Collective episode.
“It would behoove the Celtics for a variety of reasons to get out of the luxury tax this season to reset their repeater mover,” ESPN's Tim Bontemps added.
Getting out of the luxury tax completely would be much more challenging. The 2025-26 luxury tax threshold is $187.895M. The Celtics would need to dump nearly $18.7M in salary to be below that mark.
That's not the only challenge, though. Simons is making north of $27.6M in the final year of his four-year deal, meaning to dip below the luxury tax, Boston would need to make another salary dump trade.
The suitor must have the available cap space to absorb Simons' contract. On the bright side, it is an expiring deal. These two factors together offer insight into potential suitors for the 26-year-old guard.
1. Brooklyn Nets
The Nets make the most sense because of their immense cap flexibility. With a projected payroll of $127.7M, according to HoopsHype, they are currently below the minimum team salary for the 2025-26 season.
The league minimum is set at $139.182M for the upcoming year. Brooklyn will likely add at least $12M in salary before the start of the season, or they will be in jeopardy of not receiving a tax distribution in 2025-26.
For the Celtics to shed enough salary to dip below the first apron, and potentially the luxury tax altogether, Brooklyn would make the perfect trade partner for Anfernee Simons.
2. Washington Wizards
If there's a team searching for young players and expiring contracts, it's the Washington Wizards.
Even after reportedly trading Kelly Olynyk to the San Antonio Spurs, the Wizards have four players with nearly $99M in expiring contracts – Khris Middleton, CJ McCollum, Marcus Smart, and Richaun Holmes.
Washington is $12M short of the luxury tax, according to HoopsHype, meaning it's feasible for them to take on Simons' contract.
Similar to the Celtics' trade with the Hawks, a three-team deal seems more likely in this scenario, given that Boston wants to minimize salary return.
3. Detroit Pistons
Now we get into the playoff teams. The Detroit Pistons are well below the luxury tax, more than $22M to be exact, according to HoopsHype.
They surely have the cap flexibility to take on Simons, and with the uncertainty surrounding free agent Malik Beasley, Detroit could be willing to gamble on his expiring contract.
The Pistons recently traded for Duncan Robinson, in addition to signing Caris LeVert, so J.B. Bickerstaff may be satisfied with the Pistons' backcourt.
But adding a player like Simons, who averaged 19.3 points per game last season, might be worth it to bolster Detroit's chances in the East.
4. Golden State Warriors
There's a lot of uncertainty in Golden State, especially surrounding restricted free agent Jonathan Kuminga.
After Stephen Curry's injury derailed the Warriors' 2025 playoff run, Golden State, seeking youth and depth, could make Simons a natural fit alongside their remaining core.
Financially, the Warriors have flexibility. Their projected 2025-26 salary is just under $169M, according to HoopsHype, meaning they have roughly $17M before entering the luxury tax.
Golden State is a team reliant on its older stars. In a crowded Western Conference, adding a 26-year-old scoring guard could put them right back into the contention mix.
5. Memphis Grizzlies
Another Western Conference playoff team with financial flexibility: the Memphis Grizzlies.
After trading Desmond Bane to the Orlando Magic, and reportedly buying out Cole Anthony following the trade, Memphis is in dire need of another perimeter scorer.
The Grizzlies have roughly $14M before entering the luxury tax, according to HoopsHype. Adding Anfernee Simons is possible, but is it plausible?
Memphis has a string of young players hungry for minutes. Guys like GG Jackson, Jaylen Wells, Scotty Pippen Jr., and Vince Williams Jr. have all shown promise.
Trading away Bane seems to indicate a shift in this Grizzlies group, one that might prioritize developing its own young players rather than trading for a new one.