Examining Celtics' Salary Cap, Decisions for 2026 NBA Free Agency after 76ers Loss

With star forward Jayson Tatum recovering from a torn Achilles he suffered during last year's playoffs, many expected this to be a bit of a lost season for the Boston Celtics. It proved to be anything but.

Boston didn't just need to overcome Tatum's lengthy absence, but it also had to adapt to losing longtime contributors like Al Horford and Kristaps Porziņģis, who departed in the offseason. The Celtics, though, remained one of the elite squads in the East.

Having legitimate difference-makers like Jaylen Brown, Payton Pritchard, and Derrick White certainly helped. Boston also embraced the underdog role, while coach Joe Mazzulla kept the Celtics playing as a cohesive team.

Tatum returned to the court in March, and the Celtics surged into the playoffs with high expectations. Now that their postseason run has ended, though, it's time for Mazzulla and team president Brad Stevens to begin focusing on next year's run.

Reloading will be a challenge, but Boston is in a better financial situation than it was one year ago. Here, we'll examine the team's salary cap outlook, top impending contract decisions, and some potential top targets for 2026 free agency.

2026 Salary Cap

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Celtics president Brad Stevens

The Celtics are in good shape heading into 2026. They have a strong core to build around and are set to have most of their key players—including Tatum, Brown, Pritchard, and White—under contract.

While Boston won't exactly have a surplus of cap space, it is projected to be $21.3 million below the first luxury tax apron and $34.3 below the second apron. A year ago, the Celtics were slated to be over the second apron, but after shedding salary then, they've given themselves options for 2026.

Blockbuster moves may not be in the cards for the Celtics, but they will have the full non-taxpayer mid-level exception and a $27 million trade exception from the Anfernee Simons and Nikola Vučević deal. Stevens will have the flexibility to add some role players, though he probably won't look to make a splash or be particularly active on the trade market.

The Celtics are scheduled to have two draft selections this year, one in each round, and they'll likely use their first-rounder at a minimum. Even though they'll be picking at the back end of the order, the 2026 class is too talented to pass completely.

Top Contract Decisions

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Nikola Vučević

With Boston's core under contract, Stevens shouldn't have too many decisions to make ahead of free agency. They took care of one piece of business when they converted the two-way contract of Ron Harper Jr. into a new two-year standard deal.

Boston will have to address the future of Vučević, who was acquired in February. Since then—and since returning from a broken finger—the 35-year-old big man has established himself as a valuable contributor.

"To me, when he plays with the level of physicality defensively and his rebounding, his screening, and shot making, it's going to make us a different team," Mazzulla said, per Justin Quinn of Celtics Wire.

Boston also holds team options with Harper, Neemias Queta, Dalano Banton, Jordan Walsh, Amari Williams, and Max Shulga.

Free Agent Targets

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John Collins

While the Celtics don't need to shed salary, they aren't likely to chase any of free agency's top names, either. They'll likely look to capitalize on the aforementioned exceptions while rounding out the roster with league minimum contracts.

Will Boston seek an upgrade over Vučević at center? It's possible, and Bleacher Report's Zach Buckley named Brook Lopez as a "dream" target for the Celtics—with the caveat that it would require the Los Angeles Clippers declining their team option:

"If the Los Angeles Clippers complete the transition away from their veteran core, Lopez could wind up as an affordable option. His three-point touch would keep the offense properly spaced, and he'd add even more bulk and paint protection to what's already a dominant defense."

Buckley also listed Clippers forward John Collins as a potential target for Boston. Al Horford, Rui Hachimura, Collin Sexton, and Harrison Barnes are other names the Celtics will likely consider this offseason.

*Cap and contract information via Spotrac.