The Boston Celtics, fresh off a championship-winning campaign, may soon face the harsh reality of the NBA’s new financial restrictions. With Kristaps Porzingis and Jrue Holiday both commanding sizable salaries, the Celtics could be forced to consider moving their two stars to dodge the consequences of the league’s second apron rule.
According to NBA cap expert Keith Smith, Boston could be about $25 million over the second apron once they finalize their full 15-man roster. That number would limit their flexibility in trades, signings, and player development, essentially locking them into a rigid roster structure.
“The Celtics project to be about $22.7M over the second apron. But that’s for only 13 players. They’d need to add at least one more player to be in roster compliance. So, call it $25M over,” Smith posted on X (formerly Twitter).
“Any trade they make involving KP or Jrue Holiday is likely going to return some money. A straight salary-dump deal probably isn’t going to be a thing, nor should it be,” he added.
The second apron is a luxury tax penalty introduced to limit big-market teams from stacking superteams without consequence. If the Celtics cross that threshold, it could cost them future flexibility, including limitations on trades, sign-and-trades, and using mid-level exceptions.
Holiday is set to earn $30 million, and Porzingis is just behind him at $29 million this upcoming season. Both have proven invaluable during Boston’s title run, but those same price tags now put them at the center of offseason trade rumors.

Too valuable to lose: Joe Mazulla emphasizes the importance of Kristaps Porzingis and Jrue Holiday
Head coach Joe Mazzulla isn’t ready to imagine a Celtics roster without them. He’s praised their selflessness and adaptability all season.
“They have an understanding of what we’re trying to accomplish, and they’re willing to wear many different hats,” Mazzulla said. “They both have been one of the focal points on their team. Each guy has to reinvent themselves a little bit.”

Even with uncertainty swirling, Porzingis and Holiday remain fully locked in as Boston eyes a run at banner No. 19. But with the second apron looming, the Celtics may soon be forced to choose between keeping their stars or keeping their cap sheet clean.

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Dan has been active in sports since 2016 and has worked behind the scenes as a scriptwriter for basketball, volleyball, and other sports. At a time, Dan has also been working as a sports commentator for CBA Pilipinas. During the pandemic, he has also been actively writing betting articles for CashBet and BetNow.