Photo: Peter Baba

The Boston Celtics managed to reduce their luxury tax bill by nearly $50 million through the trade of Georges Niang to the Utah Jazz, and it seems the team remains focused on further lowering their payroll to stay below the tax threshold.

According to salary cap expert Yossi Gozlan, writing in his Third Apron column, the Celtics are currently sitting approximately $12.1 million over the luxury tax line.

Gozlan outlines two primary strategies the Celtics could pursue to shed additional salary and avoid paying hefty tax penalties. The first option involves trading Sam Hauser, who carries a $10 million salary, which would bring the team below the tax threshold.

After that, the Celtics could fine-tune their roster at the trade deadline by moving out players on minimum contracts and bringing in pro-rated signings to maintain roster flexibility without pushing them back over the tax line.

The second strategy centers around potentially trading Anfernee Simons, who earns $27.7 million.

By sending Simons to a team operating below the first apron – a lower salary cap threshold – the Celtics could receive a player or players with a combined salary of $19.2 million in return.

This kind of swap would not only reduce Boston’s luxury tax burden but also position them well to completely avoid the tax with just minor moves when the trade deadline arrives.