This past weekend, the Boston Celtics took a significant step toward enhancing their future flexibility by releasing point guard JD Davison. The young player, at 22 years old, has quickly found a new opportunity by agreeing to a two-way contract with the Houston Rockets, where he’ll reunite with his former coach, Ime Udoka. Although Davison’s contract was modest at $2.3 million and non-guaranteed, his release carries several implications for Boston.
The Celtics likely benefitted Davison by waiving him now, providing him an opportunity to secure a spot elsewhere while roster spaces were still open. As a former second-round pick, he was ineligible for a two-way contract in Boston (only three years permitted with one team), but had a year of two-way eligibility remaining with Houston. For Davison to remain on next year’s Boston roster, making the 15-man squad was essential—something that seemed improbable given the team’s current lineup and financial situation regarding the repeater tax.
Releasing Davison also paves the way for Boston to explore other potential moves in the near future by bringing them under the NBA’s second apron threshold. With Davison’s contract now off their payroll, the Celtics’ roster stands at 14 players for the upcoming season, with a total salary commitment of $205.5 million, placing them $1.9 million beneath the second apron.
The following outlines the Celtics’ payroll for the 2025-26 season.
Jayson Tatum: $54.1 million
Jaylen Brown: $53.1 million
Derrick White: $28.1 million
Anfernee Simons: $27.6 million
Sam Hauser: $10 million
Georges Niang: $8.2 million
Payton Pritchard: $7.2 million
With the team’s budget now below the second apron, Boston enjoys enhanced flexibility for potential trades. Possible options include the following:
1. Sending Out Cash in Trades: Previously prohibited while over the second apron, the Celtics can now offer cash incentives up to $7 million in trade deals, providing an opportunity to offload unwanted contracts without incurring luxury tax penalties.
2. Aggregating Salaries in Trades: Allowing multiple player trades gives the Celtics creative options, improving their ability to navigate the trade market effectively.
3. Unfreezing Future Picks: While still restricted, staying below the second apron for three seasons will eventually allow access to Boston’s 2032 first-round pick for trades.
Boston is expected to make further moves this season, but their timing remains uncertain. With a projected tax bill of $75 million—potentially the highest in history—evaluating the team’s strategy as they adapt to injuries and roster changes will be critical. Following the release of Davison, the Celtics now possess additional options to reshape their future.
