By Zack Cox

Continuity was the theme of last year’s Celtics offseason. This summer likely will be defined by necessary change.

A breakup of Boston’s championship-winning core appears inevitable as the Celtics stare down a 2025-26 roster that’s projected to cost roughly $500 million between salaries and luxury tax penalties.

To dip beneath the NBA’s second apron and avoid the raft of roster-building restrictions that come with that status — including the inability to use the mid-level exception, aggregate salaries in trades or trade first-round picks in the next seven drafts, among others — the Celtics would need to shed $20 million in salary.

They could take further steps to drop below the first apron (which would take an additional $12 in shed salary) or out of the luxury tax entirely (another $8 million).

But expect president of basketball operations Brad Stevens to make at least escaping the second apron an offseason priority, especially since Boston now will be subject to even harsher “repeater” tax penalties and will be without superstar Jayson Tatum for most or all of next season.

“We have a bunch of really good players, and they’re obviously under contract, and we want to first look at everything that we have here and again try to be the best version of ourselves here,” said Stevens, who was mum on the Celtics’ offseason plan during his end-of-season news conference.

Which players could be on the move? Here’s a closer look at the candidates (all ages as of the start of the 2025-26 season):

Contract status: signed through 2025-26

2025-26 salary: $30.7 million

When Porzingis is at his best, he’s a game-changing presence for the Celtics, providing both top-tier rim protection and the ability to drain 30-footers with ease. Unfortunately for Boston, peak Porzingis was often unavailable. The 7-foot-2 center has missed 65 regular-season games since arriving in Boston, and his two Celtics postseasons both were marred by ailments — first the lower leg injury that sidelined him for most of last year’s championship run, then the “post-viral syndrome” that severely limited him in the second-round loss to the New York Knicks.

Given their tax situation, it would make sense for the Celtics to attempt to offload all or part of Porzingis’ hefty salary this offseason. His spotty durability will hurt his value, but it helps that he’s on an expiring contract, meaning a team could acquire him without a long-term commitment. According to a report from NBA insider Marc Stein, “most rival teams” consider Porzingis “the most movable Boston vet.”

Porzingis could boost his value if he plays well for his native Latvia at EuroBasket 2025, but that tournament doesn’t tip off until late August.

2025-26 salary: $32.4 million

Even at his advanced age, Holiday still can be a valuable player on a contending team. But his scoring, rebounding and assist numbers all dipped this season, and his shooting percentages plummeted, especially from beyond the arc. He made just 35.3% of his 3-pointers, way down from his career-best 42.9% mark in 2023-24. Holiday also missed 20 games, plus another three in the playoffs.

As an aging player who’s shown signs of decline, the Celtics could have a hard time finding a taker for Holiday and the $104.4 million remaining on his contract, including the player option for his age-37 season. A championship hopeful looking for one more proven veteran would be a logical suitor, but most of those aren’t flush with cap space. Boston might need to attach draft-pick compensation to get a Holiday deal done.

Holiday, for what it’s worth, said he wants to stay with the Celtics — and that he still believes they can win a title even after Tatum’s ruptured Achilles.

2025-26 salary: $10.0 million

Hauser’s salary more than quadruples next season as his four-year extension kicks in, and that’s not counting the wave of accompanying luxury tax penalties. A $10 million salary isn’t an exorbitant amount to pay for a key reserve who’s shot better than 41% from three in each of his four NBA seasons, but his easily movable contract makes him a prime trade candidate as the Celtics look to cut costs. Boston also has an internal replacement for Hauser in first-round draft pick Baylor Scheierman, who showed potential late in his rookie season.

Contract status: unrestricted free agent

After consistently saying he planned to return for a 19th NBA season this fall, Horford changed his tune after the season, saying he needed to take time before deciding on his next move. Whether he’s mulling retirement or considering playing elsewhere was not clear from his comments. Horford also declined to say whether Tatum’s injury, which lowers the Celtics’ 2025-26 ceiling considerably, was contributing to his uncertainty.

There are potential financial complications at play here, as Horford, who remained effective in his role as the Celtics’ de facto sixth starter, likely would need to accept less than the $9.5 million he earned this season to stay in Boston. Multiple teammates called him an irreplaceable figure in Boston’s locker room, with Payton Pritchard saying: “We definitely need him back.”

Luke Kornet

Kornet reportedly turned down other offers last offseason to re-sign with the Celtics for the veteran minimum. Convincing him to do so again would be a major win for Boston. But is that realistic? Kornet should have a much stronger market this summer after delivering the best season of his career, headlined by a tremendous seven-block performance in Game 5 against the Knicks.

The Celtics do own Kornet’s Bird rights, which allow them to increase his salary without salary cap restrictions. This could be the journeyman center’s best opportunity to cash in, however, after playing most of his career on two-way or minimum contracts. Kornet sidestepped a question about his plan for free agency after Boston’s playoff exit, saying he’d “figure out stuff when it comes to it.”

(Reserve wing Torrey Craig and two-way players Drew Peterson and Miles Norris also are impending free agents. JD Davison has a team option for 2025-26, and Jordan Walsh’s contract is not fully guaranteed.)

Contract status: signed through 2027-28; player option for 2028-29

2025-26 salary: $28.1 million

Between his production, his two-way versatility and his manageable contract, White might be the Celtics’ most valuable trade chip. But those same factors also make him a player worth building around, even though he’s getting up there in age. White set the single-season franchise record for made threes this year while also leading all NBA guards in blocked shots.

Payton Pritchard

2025-26 salary: $7.2 million

There undoubtedly will be teams interested in Pritchard after his superb Sixth Man of the Year campaign, during which he led all bench players in points and plus/minus while establishing himself as one of the NBA’s most prolific 3-point shooters. The Celtics, though, will have little incentive to move him. The contract extension he signed in 2023 is one of the league’s biggest bargains, and Boston badly needs young, cheap, productive players to complement its high-priced stars.

Jaylen Brown

2025-26 salary: $49.2 million

The most fascinating storyline of this Celtics offseason centers around Brown. Will Boston move forward with the 2024 NBA Finals MVP as their new temporary centerpiece, relying on Brown to steer the ship until Tatum returns and reunites the team’s $600-plus million duo? Or will it prioritize maximum financial relief by trading Brown for a haul, accepting a step back in competitiveness next season and targeting a return to contention with a healthy Tatum in 2026-27?