In Boston, winning has never come cheap; this summer, it’s proving how costly contending can be. The Celtics are navigating the NBA’s new financial framework with the precision of a surgeon, making moves that prioritize long-term flexibility without derailing their championship ambitions.

After re-signing several key pieces and adding depth, Boston’s tax bill ballooned, placing them just $1.7 million over the first apron and only $10.2 million under the second. While not catastrophic, the new CBA apron penalties incentivize even contenders to reassess the bottom of their roster. With less room to maneuver and more financial consequences looming, the Celtics were always going to make cuts.

One of the most evident signs of that pressure? Boston’s decision to trade away Georges Niang, a reliable veteran on an $8.2 million expiring deal, and two future second-round picks to the Utah Jazz in exchange for rookie RJ Luis Jr., a second-rounder in the 2024 NBA Draft. While Niang’s departure might seem minor on paper, it was a strategic move with significant implications. According to insider Bobby Marks, the deal shaved Boston’s projected tax bill from $73.1 million to $30.4 million, giving them much-needed breathing room just above the first apron.

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Cap analyst Noa Dalzell noted the writing may already be on the wall. She posted on X, “Interesting note is that after these moves, the Celtics are now just $1.7 million above the first apron. Feels inevitable that they’ll shed a bit more salary to get below that.” While one door closes, another opens. The Celtics also reached a deal to add Chris Boucher, signing the veteran forward to a one-year, $3.3 million contract. After ending a long run with the Toronto Raptors, Boucher is expected to play a meaningful bench role for Boston as they reinforce their big-man rotation.

One More Move? Why the Boston Celtics aren’t Done Yet?

With the Celtics just $1.7 million above the first tax apron, all signs point to another cost-saving transaction. While the departure of Georges Niang helped slash their tax bill significantly, the front office appears committed to slipping under the first apron altogether. This critical threshold unlocks trade flexibility and future mid-level exceptions under the NBA’s new CBA rules.

That could mean looking at low-cost salary dump options. Players like Sam Hauser or even backup big Xavier Tillman may now become expendable depending on what offers emerge. The team’s added depth with Boucher and tax implications could force Boston to continue shuffling during this offseason.

Brad Stevens and the Boston Celtics have shown they’re not afraid to sacrifice small assets for long-term maneuverability. With the roster nearly set, they may still have one more move to make before locking in for this season.