Examining Celtics' Salary Cap, Decisions for 2023 NBA Free Agency After Heat Loss

After back-to-back appearances in the Eastern Conference Finals, no team is set up better for sustained success than the Boston Celtics right now.

Head coach Joe Mazzulla endured some first-year struggles—particularly as the season went on and into the playoffs—but he was able to adapt when necessary to give his club a chance to win.

Putting Robert Williams III in the starting lineup for Game 6 of the Eastern Conference semifinals helped shut down the Philadelphia 76ers' offense for the final two games, as the Celtics overcame a 3-2 series deficit.

Even after their loss to the Miami Heat on Monday to close a seven-game Eastern Conference Finals defeat, virtually every key contributor on the roster is set to return next season.

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Celtics Cap Space and Contracts

• Jayson Tatum (owed $67.4 million through 2024-25; $37.1 million player option for 2025-26)
• Jaylen Brown (owed $31.8 million through 2023-24)
• Malcolm Brogdon (owed $45 million through 2024-25)
• Marcus Smart (owed $59.9 million through 2025-26)
• Derrick White (owed $38 million through 2024-25)
• Robert Williams III (owed $37.3 million through 2025-26)
• Al Horford (owed $19.5 million through 2024-25)
• Payton Pritchard (owed $4.03 million through 2023-24)
• Luke Kornet (owed $2.4 million through 2023-24)
• Sam Hauser (owed $1.9 million through 2023-24)
• Justin Champagnie (non-guaranteed $1.9 million salary in 2023-24)
  
• Danilo Gallinari ($6.8 million player option for 2023-24)
• Mike Muscala ($3.5 million club option for 2023-24)

Cap Holds

• Grant Williams (restricted free agent; $12.9 million, Bird rights)
• Blake Griffin (unrestricted free agent; $1.99 million, non-Bird rights)
• J.D. Davidson (restricted free agent; $1.77 million, two-way player)
• Mfiondu Kabengele (restricted free agent; $1.77 million, two-way player)
  

Total 2023-24 Cap Allocations: $184.6 million (estimated $6.2 million luxury tax bill)

Contract and salary-cap information via Spotrac.

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The biggest news for the Celtics related to this offseason came on May 10 when the All-NBA teams were announced.

Jaylen Brown's inclusion on the second team made him eligible for a supermax extension. The deal is projected to be worth $295 million over five years. His next contract would have been limited to $190 million over four years if he hadn't made the All-NBA squad.

Heading into the final season of his current contract, the 26-year-old and the Celtics would presumably want to get a deal done this summer to have it locked in.

One potential wrinkle in this scenario is that Brown himself has conceded he's not completely certain about his long-term future with the franchise.

"I don't know," he told Logan Murdock of The Ringer in March. "As long as I'm needed. It's not up to me. We'll see how they feel about me over time and I feel about them over time."

It seems unlikely Celtics president of basketball operations Brad Stevens would actively shop Brown this offseason following another successful playoff run. But if the two-time All-Star gives them an indication he won't sign a new deal, it could force the team's hand to at least explore potential trades.

Another major implication of this year's All-NBA selections was Jayson Tatum being named to the first team. He can ink a five-year extension worth an estimated $318 million, but the deal can't be signed until after next season because he still has two guaranteed years left on his current contract.

This does potentially buy the Celtics more time with this current nucleus because having two players earning almost $123 million combined will make it more difficult under the salary cap, particularly with the new collective bargaining agreement rules related to the tax apron.

Being a projected $6.2 million over the tax next season before doing anything does give the Celtics' front office some flexibility to add a player or two. They will have the taxpayer mid-level exception since they aren't over the second tax apron.

Stevens can also free up a little more money by letting Blake Griffin, J.D. Davison and Mfiondu Kabengele leave.

The biggest free-agent question for Boston is Grant Williams. He has been a valuable role player over the past four seasons and averaged career highs across the board in 2022-23.

The 24-year-old and the Celtics were unable to agree to terms on an extension last offseason. The Ringer's Kevin O'Connor reported prior to the trade deadline teams were calling about him.

NBA insider Marc Stein reported in February that the player was believed to be seeking a deal worth $20 million per season.

If that ends up being what Williams wants, it might price him out of Boston. He could be a sign-and-trade candidate heading into restricted free agency.

Al Horford's two-year extension signed in December gives the Celtics depth at forward in the event Williams doesn't return. They could also add Danilo Gallinari to the mix if he picks up his $6.8 million player option after missing the entire 2022-23 campaign with a torn ACL.

The Italian, 34, doesn't have the same defensive upside as Williams, but he is just as effective as an outside shooter.

The Celtics probably won't be major players in free agency. They could stand to add a capable backup center, especially if Williams leaves, because the Blake Griffin experiment did not work.

Robert Williams' extensive injury history makes it paramount that Boston has another starting-caliber big on the roster. Thomas Bryant, who was being pursued by the Celtics last summer, will be a free agent again and could fill one of the few holes on the roster.