The Celtics are already projected to be hovering over the luxury tax next season. Gordon Hayward can opt out this summer, but his negotiations would be complicated with Jayson Tatum due for what is likely a maximum extension. Once again having three low first-round picks in this year’s draft, they could look to consolidate some of them for a veteran upgrade.
Key: Not Guaranteed / Team Option / Player Option / Cap Hold / Dead Money
2020/21 season
| Kemba Walker | $34,379,100 |
| Jaylen Brown | $23,883,928 |
| Marcus Smart | $13,446,428 |
| Jayson Tatum | $9,897,120 |
| Romeo Langford | $3,631,200 |
| Vincent Poirier | $2,619,207 |
| Grant Williams | $2,498,760 |
| Robert Williams | $2,029,920 |
| Carsen Edwards | $1,517,981 |
| Daniel Theis | $5,000,000 |
| Javonte Green | $1,517,981 |
| Semi Ojeleye | $1,752,950 |
| Gordon Hayward | $34,187,085 |
| Enes Kanter | $5,005,350 |
| Brad Wanamaker | $1,931,372 |
| Tremont Waters | $1,523,320 |
| Tacko Fall | $1,523,320 |
| Guerschon Yabusele | $1,039,080 |
| Demetrius Jackson | $92,857 |
| FIRST-ROUND PICKS | $7,247,520 |
| ROSTER SPACE | $0 |
| CAP SPACE | -$28,919,539 |
| CAP SPACE WITHOUT HOLDS | -$16,694,007 |
| TAX SITUATION | -$3,259,353 |
2021/22 season
| Kemba Walker | $36,016,200 |
| Jaylen Brown | $25,794,643 |
| Marcus Smart | $14,339,285 |
| Romeo Langford | $3,804,360 |
| Robert Williams | $3,661,976 |
| Grant Williams | $2,617,800 |
| Carsen Edwards | $1,782,621 |
| Jayson Tatum | $19,794,240 |
| Vincent Poirier | $3,274,009 |
| Javonte Green | $2,049,757 |
| Daniel Theis | $9,500,000 |
| Guerschon Yabusele | $1,039,080 |
| Demetrius Jackson | $92,857 |
| FIRST-ROUND PICKS | $2,264,280 |
| ROSTER SPACE | $4,115,400 |
| CAP SPACE | $177,258 |
| CAP SPACE WITHOUT HOLDS | $37,059,544 |
| TAX SITUATION | -$61,851,178 |
2022/23 season
| Jaylen Brown | $27,705,357 |
| Romeo Langford | $5,634,257 |
| Grant Williams | $4,306,281 |
| Carsen Edwards | $1,930,681 |
| Robert Williams | $10,985,927 |
| Marcus Smart | $21,589,286 |
| Demetrius Jackson | $92,857 |
| FIRST-ROUND PICKS | $2,377,560 |
| ROSTER SPACE | $8,642,344 |
| CAP SPACE | $60,902,058 |
| CAP SPACE WITHOUT HOLDS | $95,854,831 |
| TAX SITUATION | -$120,811,248 |
