The Boston Celtics have an expensive roster.
As one of the few NBA teams in the second apron of the luxury tax, the C's likely will look to shed salary this offseason. Trading a few veteran players would be the most effective way to do this.
The second apron limits how teams can improve their rosters, which makes getting below that salary line pretty important.
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SIGN UP HERE But any team that finds itself over the luxury tax (and over the first or second apron) needs to watch how it spends money, and that objective isn't just limited to trades and free agency. It's a key part of the NBA Draft process, too.
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First-round picks are more expensive and their salaries have more guarantees than players taken in the second round. How much of a difference can that make?
Our Celtics insider Chris Forsberg explains.
"Why are second-round picks so valuable to teams like the Celtics that linger above the luxury tax line? First-round picks in the NBA Draft have a predetermined salary slot over four seasons," Forsberg said, as seen in the video player above.
"And if the Celtics were to utilize the No. 28 pick in this year's draft, that player would earn as much as $2.8 million in Year 1 and escalate to $5.5 million in Year 4. But second-round picks can now be signed to similar-length deals starting at minimum salaries. They don't escalate as quickly, and they do not have to be guaranteed for all of the years.
"For teams watching their spending, the difference between picking at spot 30 and 31 can be quite stark. So don't be surprised if the Celtics consider moving their first-round pick and focus on making selections in Round 2."
The Celtics own the No. 28 overall pick in the first round of the 2025 NBA Draft, which is scheduled for Wednesday night in Brooklyn. They also own the No. 32 pick, which is the second overall selection in the second round. This second-round pick was acquired in a previous trade.
The No. 32 pick is very valuable because it allows the Celtics to take a player with first-round caliber talent, but they don't have to sign him to a more expensive first-round pick contract.
The increased value of second-round picks is why we see more of them in trades. Teams want these picks.
For example, Kevin Durant was traded from the Phoenix Suns to the Houston Rockets on Sunday in a blockbuster deal. Part of the return package for the Suns was five second-round picks. We didn't see so many second-rounders get dealt five or 10 years ago. But in today's NBA, they are valuable.
And it makes sense, too. If you look at recent drafts, there's almost always a couple good players who fall to the second round. Here are some of the best examples:
- 2020 draft: Xavier Tillman Sr., Isaiah Joe, Tre Jones, Sam Merrill
- 2021 draft: Herb Jones, Ayo Dosunmu, Neemias Queta, Aaron Wiggns
- 2022 draft: Andrew Nembhard, Max Christie, Jaden Hardy
- 2023 draft: GG Jackson II, Toumani Camara
- 2024 draft: Kyle Filipowski, Jaylen Wells, Quinten Post
If the Celtics are on the clock at No. 28 Wednesday night and the player(s) they like might still be available a few picks later in the second round, it would make sense to trade down and acquire the player while reducing the cost of his deal.
It's a risk, of course. The player might get drafted before Boston goes back on the clock.
But with the current collective bargaining agreement and based on how the luxury tax now works, these are the kinds of decisions teams need to think more about. Saving a couple million dollars can actually have massive implications, especially for teams that are very close to the first or second apron lines.