Celtics
The Celtics could get themselves under the second apron if they find a taker for Porzingis’ contract.

The Boston Celtics need to find ways to shed salary off their roster this offseason in order to get below the restrictive second apron of the NBA’s luxury tax threshold.
One of those potential cap casualties for the Celtics is veteran big man Kristaps Porzingis, who has one year remaining on his current contract with a $30.3 million salary for the upcoming 2025-26 season.
Even with concerns over Porzingis’ health after back-to-back poor postseasons due to injury and illness, his unique skillset and his expiring contract could make him an appealing target for a team looking to add more talent to their frontcourt.
One of those teams could be the Phoenix Suns, who are staring at a busy offseason as they potentially try to offload contracts and rework their roster around the likes of Devin Booker.
Writing on Marc Stein’s Substack, NBA insider Jake Fischer reported that Phoenix might be interested in taking Porzingis’ contract off of Boston’s books.
“I’ve also heard that Phoenix has done some background work on Kristaps Porziņģis with Boston known to be exploring its trade options up and down the roster,” Fischer reported.
While the Suns could use a strong interior presence like Porzgins (who can only sink shots from 3-point range), it remains to be seen how Phoenix can free up the necessary cap space in order to take on Porzingis’ deal.
The Suns, much like the Celtics, are currently operating above the second apron — with the restrictions in place meaning that both teams can’t trade with one another as currently constituted.
Phoenix could conceivably get under that second apron, especially if they find a trade partner in a Kevin Durant blockbuster deal.
Still, even if the Suns do manage to get below the second apron and open up the possibility and striking a deal with Boston, it’s unclear just what the Suns could offer Boston to entice the team to move on from Porzingis.
Granted, the Celtics’ top priority this offseason when it comes to a talented big man with injury concerns like Porzingis might revolve more around just moving that contract and getting under the second apron — rather than whatever the return might be.
Several other lineup regulars in Boston have been linked to trade rumors this spring, including Jrue Holiday, Sam Hauser, Jaylen Brown, and Derrick White.
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