The Boston Celtics roster is pretty much set heading into the upcoming 2026-27 season. There are still a couple of two-way spots to fill, but with 14 guaranteed contracts in place, the Celtics will very likely enter the season with the 15th spot open, as they tend to do. As of right now, they remain below the tax line, and are expected to remain so for the rest of the season. Doing so would reset the repeater tax. Tax RatesBecause there isn’t a firm understanding of what the tax rates are, fans may not be fully aware of how punitive they are. First, there are different brackets. They are not exactly $6 million apart, but I’m going to use $6 million as a round number. So there's a tax rate for being up to $6 million over the tax, then a higher rate for being $6-$12 million over, and so on. Here’s a look at what the tax rates are per dollar over the tax. Non-RepeaterBracket 1: $1.00Bracket 2: $1.25Bracket 3: $3.50Bracket 4: $4.75Bracket 5: $5.25Bracket 6: $5.75Bracket 7: $6.25RepeaterBracket 1: $3.00Bracket 2: $3.25Bracket 3: $5.50Bracket 4: $6.75Bracket 5: $7.25Bracket 6: $7.75Bracket 7: $8.25Taxes increase by 50 cents each additional bracket after that. So a non-repeater team $5 million over the tax line pays $5 million in taxes while a repeater-tax team pays $15 million. A non-repeater team $10 million over the tax line pays $11 million in taxes while a repeater-tax team pays $31 million. This exponential tax rate is why the Celtics are trying to reset the rate and become a non-repeater team. To be classified as a repeater, you have to be over the tax in three of the previous four seasons, so by staying under the tax this season, they will give themselves three full seasons as a non-repeater team (through the 2029-30 season).ContractsHere’s a full financial breakdown of the roster. Contract details courtesy of Spotrac.comPlayer: Jayson TatumAge: 28Contract: $58,456,566 Option: PO ‘29Contract Expires: 2030Player: Paul George Age: 36Contract:$54,126,380Option: PO ‘27Contract Expires: 2028Player: Derrick WhiteAge: 32Contract: $30,348,000Option: PO ‘28Contract Expires: 2029Player: Mitchell RobinsonAge: 28Contract: $15,044,000Option: PO ‘28Contract Expires: 2029Player: Sam HauserAge: 29Contract: $10,848,215Option: noneContract Expires: 2029Player: Payton PritchardAge: 29Contract: $7,767,857Option: noneContract Expires: 2028Player: Ron Harper Jr.Age: 26Contract: $3,150,752 Option: TO ‘29Contract Expires: 2030Player: Chris Cenac Jr.Age: 20Contract: $3,137,640 Option: TO ‘29Contract Expires: 2030 (RFA)Player: Hugo GonzalezAge: 20Contract: $2,923,560Option: TO ‘27, ‘28Contract Expires: 2029 (RFA)Player: Luka GarzaAge: 28Contract: $2,801,346Option: noneContract Expires: 2027Player: Baylor ScheiermanAge: 26Contract: $2,744,044Option: TO ‘27Contract Expires: 2028 (RFA)Player: Neemias QuetaAge: 27Contract: $2,667,944*Option: noneContract Expires: 2031Player: Mike Conley Jr.Age: 39Contract: $2,449,421Option: noneContract Expires: 2027Player: Jordan WalshAge: 22Contract: $2,406,205*Option: TO ‘29Contract Expires: 2030 PO = Player OptionTO = Team OptionRFA = Restricted Free Agent* Queta’s four-year extension (starting at $12,500,000) begins in 2027-28. Walsh’s three-year extension (starting at $5,000,000) begins 2027-28.Extension Eligible2026: Paul George, Payton Pritchard (10/1)2027: Jayson Tatum (7/6), Derrick White (7/6), Sam Hauser (7/23), Baylor Scheierman2028: Ron Harper Jr., Hugo GonzalezDeadlines10/31/2026: Club Options on Baylor Scheierman, Hugo GonzalezTeam Salary CapTotal Salary: $210,707,006Tax Space: $1,705,594First Apron Space: $10,292,594* *Celtics are hard-capped at the first apron and cannot exceed it under any circumstances. Depth ChartBall-Handlers: Derrick White, Payton Pritchard, Mike ConleyWings: Jayson Tatum, Paul George, Sam Hauser, Baylor Scheierman, Hugo Gonzalez, Jordan Walsh, Ron Harper Jr.Bigs: Neemias Queta, Mitchell Robinson, Luka Garza, Chris Cenac Jr., Amari Williams (two-way)Last updated: August 4, 2026Add us as a preferred source on GoogleFollow