The NBA salary cap rules make many trades a major challenge, especially when you have a top-heavy roster like the Boston Celtics. There is plenty of salary across this roster but nearly $80 million is tied up between three players (Kemba Walker, Gordon Hayward, Marcus Smart). The next two highest-paid players are the team's best two young prospects in Jayson Tatum ($7.8 million) and Jaylen Brown ($6.5 million). All five of those guys aren’t going anywhere this season according to one league source, as the Celtics’ strong start combined with terrific play by nearly everyone in this group has the front office eager to see if they can build around them all for both the present and the future.
That leaves 10 players on the Celtics’ roster that earn $5 million or less and that creates a big headache for Danny Ainge as he searches for meaningful upgrades to the bench to complement his best five players. Even the highest-paid players in that group in Daniel Theis ($5 million) and Enes Kanter ($4.7 million) are guys that would be tough to move due to their importance to the C’s depth chart. Finding another center in that price range that would be comparable or an upgrade would not be easy.
Therefore, the Celtics are left with rookie deals (guys you don’t want to sell early or low on), low-cost veteran contracts and future draft picks in order to piece together potential trade offers in the coming weeks. Boston’s trade ammo (up to three first-round picks in 2020) provides plenty of value if a deal calls for it but the bigger challenge now will be finding a player that:
1. Is worth a draft pick.
2. Doesn’t make much money so the C’s can match salaries without taking much away from the rotation.
This is tricky when you consider how little leeway the CBA rules give the Celtics. There are three different categories of trades for non-tax teams, with tighter restrictions for each amount of money included in the deal.
Small salary trade: Team A sends out 0 to $6.533 million in salary. Team A can receive 175 percent of what they send out, plus $100,000.
Example: The Celtics could trade Daniel Theis and his $5-million salary and take back 175 percent of his salary ($8.75 million) plus $100,000 so the most they could take back is $8.85 million for him. That could be the salary of just one player or multiple players.
Mid-size salary trade: Team A sends out $6.533 million to $19.6 million in salary. Team A can receive the outgoing salary amount plus $5 million in return.
Example: The Celtics could trade Marcus Smart ($12.55 million) in salary and receive up to $17.55 million in return for him with one player or multiple players.
Big salary trade: Team A sends out player(s) making $19.6 million or more in salary. Team A can receive 125 percent of the outgoing salary plus $100,000.
Example: The Celtics could trade Gordon Hayward ($32.7 million) and receive up to $40.975 million in return for him in multiple salaries from players, based on the 125 percent number plus $100,000.
Realistically, the Celtics are probably just considering moving a couple of spots on the depth chart right now where they can avoid taking away from the current rotation. Vincent Poirier is one guy that looks expendable given his place in the center depth chart combined with a broken right pinkie that will keep him out of action for around the next six weeks. Additionally, Javonte Green’s contract is unguaranteed until mid-January, which could make it appealing for teams looking to dump salary. While he has given the C’s some good minutes when called upon, Boston could certainly use another bench shooter.
So what kind of return could the Celtics get for Poirier and Green or a few other hypothetical combinations? Let’s do the math on the salary limits.
Celtics trade Green and Poirier ($3.4 million): Can take back up to $6.05 million
Celtics trade Poirier ($2.5 million): Can take back up to $4.475 million
It’s hard to find many useful $6 million players that are on teams looking to sell so we can expand things even more here potentially by adding one more player to the deal to help us cast a wider net. The Celtics wouldn’t be looking to trade Semi Ojeleye or Carsen Edwards but it simply might be necessary for money matching to land a player they want.
Celtics trade Ojeleye/Green/Poirier: Can take back up to $8.88 million
Celtics trade Edwards/Green/Poirier: Can take back up to $8.15 million
So what exactly could the Celtics bring aboard at these price points? A look at some names that fit these salary limits and are on teams that may be looking to sell in the next month-plus, depending on how the standings align.
Guards
E’Twaun Moore ($8.6 million)
Wayne Ellington ($8 Million)
Langston Galloway ($7.33 million)
DJ Augustin ($7.2 million)
Marco Belinelli ($5.8 million)
Ish Smith ($5.8 million)
Kris Dunn ($5.3 million)
Reggie Bullock ($4 million)
Malik Monk ($4 million)
Alonzo Trier ($3.5 million)
Bryn Forbes ($2.875 million)
Isaiah Thomas ($2.3 million)
Josh Hart (1.9 million)
Alec Burks ($1.6 million)
Damyean Dotson ($1.6 million)
Forwards
Jae Crowder ($7.8 million)
Doug McDermott ($7.3 million 2 years left on deal)
Davis Bertrans ($7 million)
Nemanja Bjelica ($6.8 million)
Jabari Parker 6.5 million
Trey Lyles ($5.5 million)
Dario Saric ($3.4 million)
Markieff Morris ($3.2 million)
Vince Carter 2.5 million
Glenn Robinson ($1.8 million)
Centers
Kevon Looney 4.6 million (2 years left on deal)
Alex Len 4.1 million
Jakob Poeltl 3.7 million
Thon Maker 3.5 million
Khem Birch 3 million
Damian Jones 2.3 million
Willie Cauley-Stein 2.1 million
Luke Kornet ($2.1 million)
Mo Wagner 2 million (3 years left on deal)
Willy Hernangomez 1.6 millon
Nerlens Noel 1.6 million
There aren’t many players that move the needle for a playoff team in that bunch and the ones that do will cost a first-round draft pick in all likelihood. The Celtics have enough draft capital to get aggressive with a move this season but their long-term history shows a tendency to be passive at the trade deadline unless they are getting a contract with long-term value for a pick. Most of these names are expiring deals so they could be rentals unless the C’s are willing to pay up in the offseason to keep them.
Otherwise, the C’s are going to have to get more creative and potentially move one of Kanter/Theis if they are shooting to make a splashier move. Given the current health situation at the center spot, that will be tough to pull off unless they are bringing back a center replacement in the deal. Due to that, it’s probably going to be some bargain basement shopping in the next month or so.

(David Butler/USA Today Sports)
Celtics
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