The Boston Celtics need to trim some salary from their roster before they are hit with the full force of a potentially historic payroll and tax bill created by the second apron penalties of the NBA’s collective bargaining agreement (CBA). And there are two players in particular that analysts and fans are looking at as most likely to be on the move to facilitate such an end, veteran guard Jrue Holiday, and big man Kristaps Porzingis.

With Holiday set to make $32.4 million and Porzingis $30.7 million, both could end up delivering substantial cap relief if dealt into the Brooklyn Nets‘ cap space, or into a multi-team deal that returns little to no salary to Boston. But such deals are also hard to pull off given the overlapping interests at play, and can cost a pretty penny in terms of sweetening assets as well. The Celtics can of course trade away both in single-team deals that bring back cheaper players that could help Boston moving forward, but that may also cost assets if the interests don’t align.

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Porzingis has value as a large expiring deal with upside if he can return to form and stay healthy (an increasingly challenging pair of goals for the Latvian center), and Holiday is still one of the league’s best perimeter players who can likely also help out on the offensive end if his role is not too big. What are the best targets out there for single team trades for either? Let’s take a look.

SAN FRANCISCO, CALIFORNIA - JANUARY 20: Jaylen Brown #7 of the Boston Celtics is guarded by Andrew Wiggins #22 of the Golden State Warriors during the first half at Chase Center on January 20, 2025 in San Francisco, California. NOTE TO USER: User expressly acknowledges and agrees that, by downloading and/or using this photograph, user is consenting to the terms and conditions of the Getty Images License Agreement. (Photo by Ezra Shaw/Getty Images)

SAN FRANCISCO, CALIFORNIA – JANUARY 20: Jaylen Brown #7 of the Boston Celtics is guarded by Andrew Wiggins #22 of the Golden State Warriors during the first half at Chase Center on January 20, 2025 in San Francisco, California. NOTE TO USER: User expressly acknowledges and agrees that, by downloading and/or using this photograph, user is consenting to the terms and conditions of the Getty Images License Agreement. (Photo by Ezra Shaw/Getty Images)

2025-26 salary: $28.2 million

Fit for both teams: This could make sense for Miami with Holiday coming back, but they might balk at the years left on his deal. Similarly, Boston might not be crazy about the $30.1 million player option on Wiggins contract, but he would be a boost on the wing while Tatum is out.

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Potential savings: $4.2 million

Note: You could do worse on both sides of this deal, but it probably is not hard to do better as well.

Terry Rozier- Miami HeatDec 2, 2024; Boston, Massachusetts, USA; Miami Heat guard Terry Rozier (2) warms up before their game against the Boston Celtics at TD Garden. Mandatory Credit: Winslow Townson-Imagn Images

Dec 2, 2024; Boston, Massachusetts, USA; Miami Heat guard Terry Rozier (2) warms up before their game against the Boston Celtics at TD Garden. Mandatory Credit: Winslow Townson-Imagn Images

2025-26 salary: $26.6 million

Fit for both teams: Rozier for Holiday could work here if Pat Riley wants to stay competitive. Rozier’s deal is expiring, and with his play recently as bad as it has been since he joined the league, this might be a more realistic move than for Wiggins. The Celtics save a little now, and a lot later.

Potential savings: $5.8 million now, the rest of Holiday’s salary for this season and beyond moving forward

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Note: Another thing to consider is that Rozier was tied to a major gambling scandal, and while nothing has implicated him personally in any wrongdoing, that itself may be enough to scare Boston away from a reunion.

John Collins – Utah JazzMar 12, 2024; Salt Lake City, Utah, USA; Utah Jazz forward John Collins (20) takes a three-point shot against the Boston Celtics during the third quarter at Delta Center. Mandatory Credit: Rob Gray-USA TODAY Sports

Mar 12, 2024; Salt Lake City, Utah, USA; Utah Jazz forward John Collins (20) takes a three-point shot against the Boston Celtics during the third quarter at Delta Center. Mandatory Credit: Rob Gray-USA TODAY Sports

2025-26 salary: $26.5 million

Fit for both teams: This feels like a Danny Ainge special if Porzingis is the trade; Ainge could get an asset (maybe Boston’s No. 32 second round pick this year), clear more cap when his deal expires if KP doesn’t rebound, or hang onto him or flip him again if he does recoup some value. Boston also gets a backup forward able to help eat missing Tatum minutes with the potential to re-sign him to a cheaper deal.

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Potential savings: $4.2 million

Note: Don’t expect any favors from Ainge over nostalgia — the ask might be MUCH higher than a reasonable one.

DeMar DeRozan – Sacramento KingsMar 24, 2025; Sacramento, California, USA; Boston Celtics forward Kristaps Porzingis (8) dunks the ball in front of Sacramento Kings guard DeMar DeRozan (10) in the first quarter at the Golden 1 Center. Mandatory Credit: Cary Edmondson-Imagn Images

Mar 24, 2025; Sacramento, California, USA; Boston Celtics forward Kristaps Porzingis (8) dunks the ball in front of Sacramento Kings guard DeMar DeRozan (10) in the first quarter at the Golden 1 Center. Mandatory Credit: Cary Edmondson-Imagn Images

2025-26 salary: $24.5 million

Fit for both teams: Holiday seems like a dubious fit for a team where the Kings are, despite some rumbles to the contrary, but Porzingis could make sense if Sacramento wants to get started on a serious retool of the roster, using the big man’s expiring deal as a way to clear salary.

Potential savings: $6.2 million

Note: Boston may not be stoked to take on a contract of similar length and substantial money in DeRozan, especially given he is not an ideal fit for coach Joe Mazzulla’s 3-point heavy style of play. But he also might be, at least next season, one of the better players out there realistically available for those same reasons.

Kyle Kuzma – Milwaukee BucksApr 25, 2025; Milwaukee, Wisconsin, USA; Milwaukee Bucks forward Kyle Kuzma (18) sits on the bench as other players warm before game three of first round against the Indiana Pacers for the 2024 NBA Playoffs at Fiserv Forum. Mandatory Credit: Michael McLoone-Imagn Images

Apr 25, 2025; Milwaukee, Wisconsin, USA; Milwaukee Bucks forward Kyle Kuzma (18) sits on the bench as other players warm before game three of first round against the Indiana Pacers for the 2024 NBA Playoffs at Fiserv Forum. Mandatory Credit: Michael McLoone-Imagn Images

2025-26 salary: $22.4 million

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Fit for both teams: Coming off a career-worst season, Kuzma’s value has never been lower, and could make sense for the Bucks to deal if Giannis Antetokounmpo demands a trade. We could also see Milwaukee angling for a Holiday reunion if he stays, but doubt Boston would want to revive a serious headache for themselves in the East as a result. KP’s expiring deal clears considerably more salary for the Bucks, and might not require an asset for Boston while bringing back a playable (in limited minutes) backup.

Potential savings: $6.3 million

Note: To make this trade CBA legal, another contract needs to be included. We added Tyler Smith’s $1.9 million in this iteration to do so, but there are other ways to make it work for less savings on Boston’s end.

Marcus Smart – Washington WizardsApr 6, 2025; Boston, Massachusetts, USA; Washington Wizards guard Marcus Smart (36) smiles during a timeout in the first half again the Boston Celtics at TD Garden. Mandatory Credit: Bob DeChiara-Imagn Images

Apr 6, 2025; Boston, Massachusetts, USA; Washington Wizards guard Marcus Smart (36) smiles during a timeout in the first half again the Boston Celtics at TD Garden. Mandatory Credit: Bob DeChiara-Imagn Images

2025-26 salary: $21.5 million

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Fit for both teams: For the Wiz, this is a play to get younger and clear more salary at the end of the season. For Boston, it would likely only make sense if they wanted to be sure of getting under the second apron this season by trading Porzingis back to Washington while also making other deals in the offseason, rather than hoping they can pull off additional moves before the deadline.

Potential savings: $6.5 million

Note: The savings above reflect a trade including Anthony Gill being part of the deal to make it CBA legal. It might also take a lesser second round pick to get it done. Not out of the question, but when you throw in all the potential hurt feelings from effectively reversing some of the trades preceding Boston’s 2024 title, this trade seems unlikely.

Nov 29, 2024; Chicago, Illinois, USA; Boston Celtics guard Payton Pritchard (11) drives to the basket against Chicago Bulls center Nikola Vucevic (9) during the second half at United Center. Mandatory Credit: Kamil Krzaczynski-Imagn Images

Nov 29, 2024; Chicago, Illinois, USA; Boston Celtics guard Payton Pritchard (11) drives to the basket against Chicago Bulls center Nikola Vucevic (9) during the second half at United Center. Mandatory Credit: Kamil Krzaczynski-Imagn Images

2025-26 salary: $21.4 million

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Fit for both teams: Vooch is likely ending up on another team for 2026-27 regardless of whether it is by trade or signing, and if the Bulls wanted to get some value for his deal, taking on Kristaps Porzingis might be one of their better options. Boston gets cap savings and a stretch big back able to replicate some of the concept Porzingis added when healthy with an option to re-sign on a cheaper deal, and Chicago gets an asset or two for a player likely leaving.

Potential savings: $7.0 million

Note: This trade needs another deal included to be CBA legal as well, so we added Julian Phillips. It might cost Boston their 2025 first round pick, but if it did, they might not be too upset given it’s one less guaranteed deal to roster. This one is a stretch for several reasons, but unreasonable.

Jusuf Nurkic, Mark Williams – Charlotte HornetsApr 11, 2025; Boston, Massachusetts, USA; Boston Celtics guard Derrick White (9) shoots over Charlotte Hornets center Jusuf Nurkic (11) during the second half at TD Garden. Mandatory Credit: Eric Canha-Imagn Images

Apr 11, 2025; Boston, Massachusetts, USA; Boston Celtics guard Derrick White (9) shoots over Charlotte Hornets center Jusuf Nurkic (11) during the second half at TD Garden. Mandatory Credit: Eric Canha-Imagn Images

2025-26 salary: $19.3 and $6.2 million, respectively

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Fit for both teams: Nurkic is far from an ideal fit for the Hornets future, and it is unclear what future Williams has in Charlotte after his failed trade to the Los Angeles Lakers. Could an opportunity to clear more salary at the end of the season and a first round pick be enough to get both in Boston for Porzingis? The Celtics, in turn, get a depth big with upside for more if health pans out in Williams, as well as more frontcourt depth with Nurkic that becomes more cap relief at the end of the season.

Potential savings: $5.0 million

Note: This deal only makes sense if the Hornets value a pick more than the relationship they now have with Williams, and conversely, if Boston thinks the upside and $5 million in cap relief now is a better gamble than all of KP’s salary at the end of the season.

Harrison Barnes, Jeremy Sochan – San Antonio SpursMar 29, 2025; San Antonio, Texas, USA; San Antonio Spurs forward Harrison Barnes (40) shoots in front of Boston Celtics forwards Jayson Tatum (0) and Sam Hauser (30) in the first half at Frost Bank Center. Mandatory Credit: Daniel Dunn-Imagn Images

Mar 29, 2025; San Antonio, Texas, USA; San Antonio Spurs forward Harrison Barnes (40) shoots in front of Boston Celtics forwards Jayson Tatum (0) and Sam Hauser (30) in the first half at Frost Bank Center. Mandatory Credit: Daniel Dunn-Imagn Images

2025-26 salary: $19.0 million, $7.0 million, respectively

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Fit for both teams: If the Spurs wanted to supercharge their backcourt to compete immediately while not dumping too much weight on the shoulders of Stephon Castle, Holiday could make sense as a target for these two Spurs. Boston gets forward depth on an expiring deals while Tatum is out, Sochan presumptively a keeper.

Potential savings: $6.3 million

Note: This trade would leave San Antonio a smaller team even with Victor Wembanyama back in the fold, and would likely be predicated by other moves on their end to shore up their frontcourt. It also might need draft assets from Boston to that effect, which might derail a deal.

Zach Collins, Jevon Carter – Chicago BullsApr 13, 2025; Philadelphia, Pennsylvania, USA; Chicago Bulls head coach Billy Donovan reacts with forward Zach Collins (12) against the Philadelphia 76ers in the third quarter at Wells Fargo Center. Mandatory Credit: Kyle Ross-Imagn Images

Apr 13, 2025; Philadelphia, Pennsylvania, USA; Chicago Bulls head coach Billy Donovan reacts with forward Zach Collins (12) against the Philadelphia 76ers in the third quarter at Wells Fargo Center. Mandatory Credit: Kyle Ross-Imagn Images

2025-26 salary: $18.0 million, $6.8 million, respectively

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Fit for both teams: This is a more plausible version of the Vucevic deal noted above, with little difference in the reasoning or outcome, save perhaps some more expiring backcourt depth for Boston if Holiday is also dealt and the ask in terms of draft assets.

Potential savings: $5.8 million

Note: Boston would likely need to send out a solid second round pick to make this deal work for both sides.

Daniel Gafford, PJ Washington, Olivier-Maxence Prosper – Dallas MavericksDALLAS, TEXAS - JUNE 12: Payton Pritchard #11 of the Boston Celtics battle for a loose ball against P.J. Washington #25 and Daniel Gafford #21 of the Dallas Mavericks in the second quarter in Game Three of the 2024 NBA Finals at American Airlines Center on June 12, 2024 in Dallas, Texas. NOTE TO USER: User expressly acknowledges and agrees that, by downloading and or using this photograph, User is consenting to the terms and conditions of the Getty Images License Agreement. (Photo by Tim Heitman/Getty Images)

DALLAS, TEXAS – JUNE 12: Payton Pritchard #11 of the Boston Celtics battle for a loose ball against P.J. Washington #25 and Daniel Gafford #21 of the Dallas Mavericks in the second quarter in Game Three of the 2024 NBA Finals at American Airlines Center on June 12, 2024 in Dallas, Texas. NOTE TO USER: User expressly acknowledges and agrees that, by downloading and or using this photograph, User is consenting to the terms and conditions of the Getty Images License Agreement. (Photo by Tim Heitman/Getty Images)

2025-26 salary: $14.3 million, $14.1 million, $3 million, respectively

Fit for both teams: This trade would leave Dallas a bit thin up front and save little money for Boston immediately, but could give the Celtics options at the end of the season with regard to who to keep to build their frontcourt of the future while potentially cutting as much as $28.4 million in salary from the roster at season’s end if they let both Gafford and Washington walk. It would also give the Mavs a reliable point guard whose deal aligns with the older players on the roster.

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Potential savings: $900,000 now, and potentially much more later

Note: Versions of this deal were proliferating even before Marc Stein reported on potential Dallas interest in Holiday. While the UCLA alum has value even considering his contract, it might require a first from Boston to actually get a deal that gives them this much flexibility done.

All stats and data courtesy of Basketball Reference.

This article originally appeared on Celtics Wire: Celtics one-team deals to shed salary – and maybe help their future