Player (15)	Pos.	Cap Figure	Base Salary	Likely Incent.	Unlikely Incent.	Trade Bonus	Cap Figure	Cap % Team	Cap % League	Cash Remaining (Guaranteed)	Notes
Porzingis Kristaps Porzingis	PF	$36,016,200	$36,016,200	-	-	-	$36,016,200	19.74	26.48	$96,016,200 ($96,016,200)	Acquired via Trade
Tatum Jayson Tatum	PF	$32,600,060	$32,600,060	-	-	-	$32,600,060	17.86	23.97	$104,545,020 ($104,545,020)	Rk Extension / Bird
Brown Jaylen Brown	SF	$31,830,357	$28,508,929	$3,321,428	-	-	$31,830,357	17.44	23.40	$316,768,929 ($316,768,928)	Rk Extension / Bird G'teed: $28,508,928
Brogdon Malcolm Brogdon	PG	$22,500,000	$22,500,000	-	-	-	$22,500,000	12.33	16.54	$45,000,000 ($45,000,000)	Acquired via Trade
White Derrick White	PG	$18,357,143	$17,607,143	$750,000	$500,000	-	$18,357,143	10.06	13.50	$36,428,572 ($36,428,572)	Acquired via Trade
Williams III Robert Williams III	C	$11,571,429	$11,571,429	-	$1,446,431	-	$11,571,429	6.34	8.51	$37,285,713 ($37,285,713)	Rk Extension / Bird
Horford Al Horford	C	$10,000,000	$10,000,000	-	-	-	$10,000,000	5.48	7.35	$19,500,000 ($19,500,000)	Vet Extension / Bird
Pritchard Payton Pritchard	PG	$4,037,278	$4,037,278	-	-	-	$4,037,278	2.21	2.97	$4,037,278 ($4,037,278)	Drafted / Rookie Scale
Kornet Luke Kornet	C	$2,413,304	$2,413,304	-	-	-	$2,413,304	1.32	1.77	$2,413,304 ($0)	Free Agent / Minimum G'teed: $0
Brissett Oshae Brissett	SF	$2,165,000	$2,165,000	-	-	-	$2,165,000	1.19	1.59	$4,628,946 ($4,628,946)	Free Agent / Minimum
Mykhailiuk Sviatoslav Mykhailiuk	SG	$2,019,706	$2,346,614	-	-	-	$2,019,706	1.11	1.48	$2,346,614 ($200,000)	Free Agent / Minimum G'teed: $200,000
Banton Dalano Banton	PG	$2,019,706	$2,019,706	-	-	-	$2,019,706	1.11	1.48	$4,216,676 ($200,000)	Free Agent / Minimum G'teed: $200,000
Hauser Sam Hauser	SF	$1,927,896	$1,927,896	-	-	-	$1,927,896	1.06	1.42	$4,020,240 ($1,927,896)	Free Agent / Non-Bird
Walsh Jordan Walsh	SF	$1,119,563	$1,119,563	-	-	-	$1,119,563	0.61	0.82	$7,639,302 ($1,319,563)	Drafted / 2nd Round
Training Camp/Exhibit 10, Exhibit 9
FunkTaylor Funk	PF	$1,119,563	$1,119,563			-	$1,119,563	-	-	-	Exhibit-10

2023-24 Two-Way

Players signed to Two-Way contracts that are currently designated to G-League affiliate. Two-way salaries do not count against a team's Total Cap/Tax Allocations.

Player (3)	Pos.
DavisonJ.D. Davison	PG
QuetaNeemias Queta	C
ScrubbJay Scrubb	SG

2023-24 Dead/Retained Cap

Cap breakdowns for players who have been released or served 10-day contracts. All count against the team's Total Cap Allocations.

Player (1)	Pos.	Base Salary	Likely Incent.	Unlikely Incent.	Trade Bonus	Cap Figure	Cap %	Notes
JacksonDemetrius Jackson	PG	$92,857	-	-	-	$92,857	0.05	Waived

2023-24 Cap Holds

Cap holds represent "placeholders" for pending free agents, unsigned draft picks, offer sheets, etc... Since the Celtics are currently over the league salary cap, these cap holds do not count against their Total Cap figure. Renouncing these cap holds will NOT afford the team any new cap space. These figures are not counted toward a team's Luxury Tax Allocation.

Player (2)	Pos.	Qualifying Offer	Likely Incent.	Unlikely Incent.	Trade Kicker	Cap Figure	Rights
GriffinBlake Griffin	C	-				$2,019,706	Non-Bird
KabengeleMfiondu Kabengele	PF	-				$1,801,769	Two-Way

Exceptions

Exceptions are essentially "grants" offering teams an additional way to sign players. Exceptions can be split up for multiple player signings, however only one of these exceptions may be used in a season and they cannot be combined.

Taxpayer Mid-Level Exception Details is awarded annually to teams who are above the cap and above the Luxury Tax Apron ($172,346,000) and can be used for contracts up to 3 years in length.

Trade Exception Details becomes available when a team relinquishes more salary than it acquires during a trade. The "credit" balance remains as an exception that can be used within the next year to acquire salary via trade without further relinquishing additional salary.

Type	Reason (Used On)	Original	Available
Taxpayer Mid-Level		$5,000,000	$5,000,000
Trade 1/05/2024	Noah Vonleh trade with SAS	$505,239	$505,239
Trade 2/09/2024	Justin Jackson trade with OKC	$1,836,090	$1,836,090
Trade 7/12/2024	Grant Williams trade with DAL	$6,202,500	$6,202,500

2023-24 Luxury Tax Totals

Denotes the Celtics current standing in terms of the luxury tax threshold. Teams that spend over the threshold pay fines (estimated below).

Type		Totals
2023 NBA Luxury Tax Threshold		$165,294,000
Total Taxable Salaries		$178,670,499
Current Luxury Tax Space		$-13,376,499
Est. Luxury Tax Bill		$24,691,250

2023-24 Boston Celtics Salary Cap Totals

The Celtics are currently over the league salary cap. This means Cap Holds & Exceptions are NOT included in their Total Cap Allocations, and renouncing these figures will not afford them any cap space. The team may only sign outside players using any available exceptions or at league minimum salaries.

Cap Type	Total
Active Roster Cap	$178,577,642
Dead Money	$92,857
Cap Holds	$3,821,475
Total Salaries	$182,491,974
2023 NBA Salary Cap Max	$136,021,000
Actual Cap Max Space	$-46,470,974

Cap Type	Cap Total
Active Roster Cap	$178,577,642
Dead Money	$92,857
Cap Holds	$3,821,475
Total Cap Allocations	$182,491,974
Salary Cap Maximum
2023 NBA Salary Cap Max	$136,021,000
Current Cap Space	$-46,470,974
"Super Tax" Apron
2023 NBA Super-Tax Apron	$182,794,000
Super-Tax Apron Space	$2,177,070

 

2023-24 Practical Cap Space

Available Practical Cap Space:

$-40,874,558 — $-37,623,489

$-40,874,558

Projected Practical Cap Space:

This is calculated by determining all guaranteed salaries + any dead cap from non-guaranteed salaries + estimated exercised and declined options + estimated retained cap holds and draft pool cap holds.

$-37,623,489

Maximum Possible Cap Space:

This is calculated by determining all guaranteed salaries + any dead cap from non-guaranteed salaries. All other options, cap holds, exceptions are assumed as declined, waived or renounced.

Deadlines

Deadline Date	Player	Type	Value
10/16/2023	Jordan Walsh	2025-26 Guaranteed — Opening Night - TBD	$2,221,677
10/16/2023	Dalano Banton	2023-24 Guaranteed — Opening Night.- TBD	$1,009,853
10/25/2023	Sviatoslav Mykhailiuk	2023-24 Guaranteed — Opening Night	$1,178,307
1/10/2024	Luke Kornet	2023-24 Guaranteed	$2,413,304
1/10/2024	Taylor Funk	2023-24 Guaranteed	$1,119,563
1/10/2024	Sviatoslav Mykhailiuk	2023-24 Guaranteed	$2,346,614
1/10/2024	Dalano Banton	2023-24 Guaranteed	$2,019,706
6/29/2024	Neemias Queta	2024-25 Qualifying Offer — Two-Way	$1,981,953
6/29/2024	Payton Pritchard	2024-25 Qualifying Offer	$5,959,022
6/29/2024	Taylor Funk	2024-25 Qualifying Offer	$2,181,953
6/29/2024	Dalano Banton	2024-25 Club Option — partially guaranteed	$217,533
6/29/2024	Jay Scrubb	2024-25 Qualifying Offer — Two-Way	$1,981,953
6/29/2024	J.D. Davison	2024-25 Qualifying Offer — Two-Way	$1,981,953
6/29/2024	Oshae Brissett	2024-25 Player Option	$2,463,946
6/29/2024	Sam Hauser	2024-25 Club Option	$2,092,344
10/14/2024	Dalano Banton	2024-25 Guaranteed — Opening Night - TBD	$1,098,485
1/10/2025	Dalano Banton	2024-25 Guaranteed	$2,196,970
6/29/2026	Jordan Walsh	2026-27 Club Option — non-guaranteed
7/20/2026	Jordan Walsh	2026-27 Guaranteed	$2,406,205

Unsigned Draft Picks

Draft Year	Player	Age	Position	Country	College
2020	Yam Madar	22	PG	ISR
2021	Juhann Begarin	21	SG	FRA

Future Draft Picks

• Round 1
• Round 2