progresifjaya.id, JAKARTA – Logically, a strong team must be filled with great, agile players. But of course, these great, agile quality players also have sky-high salaries. There is quality, of course, there is a price. Right, right?
Well, related to this, the men’s basketball organization in the United States, namely the NBA, has made a rule limiting team spending for total player salaries. It’s called a salary cap. The purpose of this rule is so that great, agile, exorbitantly priced players don’t just gather in one team.
But what if someone dares to spend unlimited money to collect great, agile, exorbitantly priced players in one team? While on the one hand, it is also not impossible that thanks to the coach’s effective strategy, a team that only contains mediocre players with minimal salaries is able to win the championship title. Anything is possible, right.
The NBA itself actually approves of teams that want to go all out. But with a caveat. Although it is legally valid, the NBA still gives “sanctions” to teams that go all out. The term is okay but there are conditions. This NBA player exchange and shopping business is called Luxury Tax, First Apron, and Second Apron.
For the NBA team itself, as long as all factors are considered supportive to go all out to win the championship, this option is definitely worth taking. And the doping pills called luxury tax, first apron and second apron are the priority choices to swallow.
A clear example of this has been done by the Boston Celtics. The Green Machine successfully won the championship in this way in the 2023-24 season (luxury tax). However, when this step is considered stale and no longer useful, the three doping pills (especially the first and second aprons) must be quickly vomited. That is what is currently happening to the Boston Celtics ahead of the 2025-26 season.
It is also worth remembering that the 2025 NBA Champion Oklahoma City Thunder and Finalist Indiana Pacers are actually contradictory to the Boston Celtics because of their status as two finalist teams in the 2024-25 season that operate below the luxury tax limit.
Before discussing further, it is a good idea to first become familiar with the terms of the NBA player spending limit and its derivatives.
Salary Cap
Is the spending limit or player spending for each NBA team. In the 2025-26 season, the amount is around 154,6 million USD. Up 10 percent from the 2024-25 season.
Luxury Tax
Each team is still allowed to shop for players more than the salary cap limit, with several conditions (subject to the over the cap rule). However, if it reaches a certain limit, the team must pay luxury tax. The limit to start paying luxury tax in 2025-26 is the total player pay of 187,9 million USD. The basic amount of the luxury tax penalty is 1 dollar for every 1 dollar excess from the specified limit. This amount can multiply even more when it reaches a certain excess figure. It can reach 1.75 dollars for every 1 dollar excess from the specified limit.
First Apron
If the luxury tax upper limit has been exceeded, then there is another upper limit called the First Apron. In the 2025-26 season, a team will be subject to the first apron rule if its player spending exceeds 195.9 million USD. Teams that touch the first apron limit will not only be subject to a multiple penalty from the luxury tax, but will also be subject to restrictions on their room to maneuver when tinkering with their roster through a player exchange mechanism (trade).
Second Apron
This rule has been in effect since 2024-25. And in the 2025-26 season, if a team’s player spending exceeds 207,8 million USD, then the team will be subject to the second apron rule. In addition to the increasing luxury tax, the room to manipulate the roster through a player trade mechanism is also increasingly difficult because it is limited.
Boston Celtics Dissected
The Boston Celtics became the 2024 NBA champions in a big way. Their player spending at that time was 184,2 million USD. Meanwhile, the lower limit of luxury tax is 165,3 million USD. Therefore, The Green Team at that time had to pay luxury tax of around 41,4 million USD. An expensive price that is certainly commensurate with the championship title, right?
Entering the 2024-2025 season when the second apron rule came into effect, the lower limit was 188,9 million USD. Meanwhile, the Boston Celtics’ player salary expenditure at that time had reached 193,3 million USD. This team entered its first year with the status of one of three teams in the second apron area.
Looking at the potential and journey of the Boston Celtics in 2024-25, the status as a second apron team is considered still appropriate. This team also has strong potential to repeat the championship title (back to back). But unfortunately, a disaster occurred in the middle of the road. Boston Celtics mega star player, Jayson Tatum injured his Achilles in the Eastern Conference semifinals.
Jayson Tatum’s Achilles injury and long recovery process – possibly lasting throughout the 2025-26 season, made the status in the second apron also be reconsidered. Because Tatum is an important piece to chase the championship. Without Tatum, it feels difficult for the Boston Celtics to achieve their best performance. And that was proven when they were defeated by the New York Knicks in the Eastern Conference semifinals last season.
And referring to this situation, the potential to achieve success in the 2025-26 season is realistically difficult to achieve. Therefore, there is no point in the Boston Celtics going all out. This is not about money, but more about the room to move to tinker with the roster which is limited due to second apron penalties. Therefore, the step of doing team surgery is the most logical way for the Boston Celtics to do.
Jrue Holiday and Kristaps Porzingis have now been released. The release of these two players automatically makes the Boston Celtics immediately leave the second apron zone. According to Spotrac analyst Keith Smith, the projection of their luxury tax penalty cuts from this step is estimated to reach 196 million USD.
And if they want more freedom to tinker with the roster, the Boston Celtics must also leave the first apron zone, not just the second apron.
There were also rumors that Jaylen Brown and Derrick White might be sacrificed in order to get out of the first apron. However, Boston Celtics President of Basketball Operations, Brad Stevens, immediately denied it during a press conference at the NBA Draft.
So who will be sacrificed after Jrue Holiday and Kristaps Porzingis are released?
We should wait. And once again, this is not about money but about freedom.
It must be admitted, getting out of the second apron zone is indeed very relieving. Especially if you get out of the first apron zone. It will feel more relieved and safe, both financially and in terms of roster exploration.
However, for a team that holds the status of King of the NBA, the stakes of the 2025-26 season achievement will still be in the spotlight.
Boston Celtics supporters around the world must still hope that The Green Machine will become champions again with an additional collection of championship titles to 19 times. At the same time to distance themselves from the pursuit of their arch rivals, the LA Lakers who now have 17 championship titles. (Bembo)