Photo: Peter Baba

The Boston Celtics head into the offseason in a strong financial position following several major roster maneuvers completed throughout 2025.

Boston currently sits below both salary cap apron thresholds and beneath the luxury tax line, giving the franchise significant flexibility entering free agency.

The Celtics will have access to the $15 million non-taxpayer midlevel exception along with the $5.5 million biannual exception as they explore roster upgrades.

In addition to available cap tools, Boston also owns trade exceptions valued at $27.7 million, $8.4 million, and $4.7 million.

The organization also controls the 27th and 40th picks in next month’s NBA Draft, giving the front office additional flexibility in trade discussions or player development plans.

Franchise stars Jayson Tatum and Jaylen Brown remain the centerpieces of the roster, carrying salary commitments of $58.5 million and $57.1 million respectively for next season.

Veteran center Nikola Vucevic is currently Boston’s only unrestricted free agent.

Acquired via trade in February, Vucevic struggled while dealing with a broken finger and is expected to enter free agency at a significantly lower salary after earning $21.5 million this season.

Meanwhile, the Celtics are expected to exercise the team option for center Neemias Queta following his breakout year that resulted in a fourth-place finish in Most Improved Player voting.

Guard Jordan Walsh is also anticipated to have his option picked up as Boston continues evaluating its young depth pieces heading into next season.