The Boston Celtics are currently over the NBA’s second apron payroll threshold by approximately $19.9 million, placing them at risk of paying an estimated $238 million in competitive balance tax, commonly referred to as the luxury tax. This figure exceeds the Celtics’ projected payroll by about $15 million. To avoid these significant financial penalties and the strict basketball-related consequences that come with exceeding the limit, such as trade restrictions and limits on free agent signings and draft picks, the Celtics must reduce their payroll soon.
New owner Bill Chisholm is confronted with the tough decision to trade key players on the roster to alleviate this situation, as sustaining the excess payroll would severely hamper the franchise’s operational flexibility and competitive prospects.
Celtics Target Jrue Holiday for Trade to Manage Salary Cap
Jrue Holiday, a two-time NBA champion who signed a four-year, $134.4 million contract with Boston shortly after being acquired before the start of the 2024-2025 season — the same season in which the Celtics secured their 18th NBA title — is widely considered a primary candidate for a trade. This approach has been under speculation for months, with various teams identified as possible trading partners.
On Sunday, Boston.com analyst Conor Roche proposed a potential trade deal that could see Holiday paired with future Hall of Famer Kevin Durant. Durant, one of the top scorers in NBA history with 41,237 points over a 16-year career, is set to play next season on an expiring contract, making him a likely trade candidate this offseason. His preference for destinations appears narrowed down to three teams, including the San Antonio Spurs.
San Antonio Spurs Positioning for a Rebuild with Durant and Holiday
The Spurs, a five-time NBA championship team, appear ready for a quick rebuild, bolstered by young stars center Victor Wembanyama and All-Star point guard De’Aaron Fox. Adding Durant would accelerate their return to title contention, while acquiring Jrue Holiday would provide the defensive strength they still require. This combination could significantly enhance their roster’s competitiveness.
Possible Trade Scenarios Linking Celtics and Spurs
Conor Roche’s analysis highlights that the Spurs might use guard Devin Vassell or a combination of Harrison Barnes, Keldon Johnson, Jeremy Sochan, or Malaki Branham in exchange for Holiday.
The Spurs could help consolidate some of their guard and wing depth by either trading Devin Vassell straight up for Holiday or trading a combo of Harrison Barnes, Keldon Johnson, Jeremy Sochan, or Malaki Branham for Holiday,
—Conor Roche, NBA Analyst
A straightforward swap involving Vassell, who signed a five-year, $146 million contract extension in 2023, would edge the Celtics roughly $3 million closer to falling below the second apron limit. For San Antonio, acquiring Holiday in exchange for Vassell would free up over $50 million before reaching the apron threshold, comfortably covering Durant’s $54.7 million salary in the final year of his contract.
If both trades involving Durant and Holiday occur, the Spurs would transform into a formidable NBA super team almost instantly, dramatically shifting the league competitive landscape.
Durant’s Current Team Also Faces Luxury Tax Pressure
The Phoenix Suns, Durant’s current team, are themselves over the second apron threshold, primarily due to Durant’s contract, which forces them to consider moving him. This likely transaction would result in the Suns receiving far less value than Durant’s worth in return, adding urgency to their decision-making.
Implications for the Celtics and NBA Landscape
The Celtics’ consideration of trading Jrue Holiday reflects the serious challenges posed by the NBA’s payroll and luxury tax rules, which can diminish a team’s financial and competitive options significantly. Should the trade and subsequent acquisitions unfold as speculated, the San Antonio Spurs would emerge as a renewed powerhouse in the NBA, while Boston would gain crucial salary flexibility to pursue high-profile players like Kevin Durant.
For Boston owner Bill Chisholm, striking the right balance between maintaining a championship-contending roster and managing fiscal responsibility will be critical to the franchise’s future performance. The proposed moves also exemplify the complex maneuvering required in today’s NBA to build super teams under stringent salary cap conditions.