The Boston Celtics face a pivotal offseason, grappling with a financial tightrope as they navigate the NBA’s luxury tax constraints. With a projected tax bill that could soar past $238 million for the 2025-26 season, the franchise is under pressure to make strategic moves to alleviate its financial burden. While the Celtics aim to retool their roster around Jayson Tatum, who is recovering from a torn Achilles, the potential trade of Kevin Durant, one of the league’s biggest stars, looms large and could significantly impact Boston’s plans.
Financial Strain Limits Boston’s Options

Boston’s precarious position above the luxury tax line makes aggressive roster additions unlikely this summer. Even a player of Durant’s caliber—a two-time NBA champion and perennial All-Star—is out of reach for the Celtics due to his $54.7 million salary for the 2025-26 season. Adding Durant would exacerbate Boston’s financial woes, pushing their payroll further into the red and triggering even steeper penalties. Instead of pursuing blockbuster acquisitions, the Celtics are expected to focus on cost-cutting measures, potentially moving secondary pieces to create flexibility.
Durant’s Trade Market Heats Up
Kevin Durant’s tenure with the Phoenix Suns appears to be nearing its end, with trade rumors swirling as the offseason approaches. Several teams are poised to vie for the superstar forward, with Western Conference franchises like the Houston Rockets and San Antonio Spurs emerging as frontrunners due to their robust asset pools. However, Eastern Conference teams such as the New York Knicks and Miami Heat have also been linked to Durant, raising concerns in Boston about a potential shift in the league’s balance of power.
Celtics as a Third Team in a Durant Deal?
While Boston is unlikely to land Durant directly, they could still play a role in his trade. According to Brian Robb of MassLive, the Celtics might serve as a third team in a multi-team deal to facilitate a Durant trade. Given the significant salaries involved in moving a player of Durant’s stature, complex trades often require additional teams to balance the books. Boston could leverage this opportunity to offload excess salary, shedding contracts that weigh down their roster while acquiring assets or draft picks in return. Such a move would align with their goal of easing financial strain while maintaining competitiveness.
The Eastern Conference Threat
Where Durant lands could have profound implications for the Celtics, especially if he joins an Eastern Conference rival. A move to a team like the Knicks or Heat would bolster an already competitive conference, posing a direct threat to Boston’s championship aspirations. The Celtics, already navigating Tatum’s recovery and roster adjustments, would prefer Durant to remain in the Western Conference, where teams like Houston or San Antonio could absorb him without directly challenging Boston’s path to the Finals.
What’s Next for Boston?
As the offseason draws closer, the Celtics’ front office faces a delicate balancing act. They must address their luxury tax predicament while building a roster capable of contending in a loaded Eastern Conference. Whether they participate in a Durant trade as a facilitator or simply watch from the sidelines, his eventual destination will shape the NBA landscape. For now, Boston’s focus remains on strategic cost-cutting and roster tweaks, but the ripple effects of Durant’s move could make or break their season.
With the NBA offseason just weeks away, the stakes are higher than ever. Will the Celtics navigate their financial challenges and emerge stronger, or will Durant’s next move tip the scales against them? Only time will tell.