Countdown to the team demolition! Luxury tax victim, 104 million yuan has become a hot potato in three years. Goodbye, Celtics

In 2024, Ju Holiday helped the Celtics win the 18th championship in team history and signed a four-year, $134 million contract extension. However, just a year later, the 35-year-old veteran may become the first victim of the Celtics’ demolition team.

According to league sources, management is considering trading Holiday to reduce luxury tax pressure as Celtics pay is expected to exceed $500 million next season.

Although Porzingis was also put on the shelves, due to his outstanding performance in the playoffs (20+10 per game) and health risks, the transaction is difficult. By contrast, Holiday's contract (104 million remaining 3 years) and age (about 35 years) make him a more realistic deal.

In the 2023-24 season, Holiday showed his "Champion Koi" attribute in his first season with the Celtics. In the regular season, he averaged 12.5 points, 5.4 rebounds, 3.8 assists, and his three shooting percentage was 48.0%/42.9%/83.3%; in the playoffs, he helped the Celtics win the 18th championship in team history with a terrifying efficiency of 50.3% + 40.2% + 95.5%. With this performance, Holiday received a four-year, 134 million contract renewal in the 2024 offseason, which was praised by the outside world at that time.

Then the good times did not last long. This season, Holiday's form plummeted, averaging 11.1 points, 4.3 rebounds and 3.9 assists per game in the regular season, and his three-point shooting percentage fell to 35.3%, and his playoffs fell to 9.3 points, 4.3 rebounds and 3.5 assists, with a shooting percentage of 48.9%/31.6%/60%. Although the defensive end is still valuable, the offensive downturn makes Holiday's contract seem premium.

Holiday's embarrassing situation is directly related to his contract. Currently, his contract has 3 years and 104 million yuan, and he will still receive an annual salary of 37.2 million yuan when he is 37 years old in 2027. The difficulties of the Celtics are obvious. Tatum may need to be absent for a long time next season, and the team's strength to compete for the championship has been greatly reduced. Under such a background, the Celtics certainly hope to save a little, so in order to pay less luxury tax, it is imperative to demolish the team.

The Celtics' salary next season is Tatum 315 million in five years (effective in 2025), Brown 289 million in five years, Holiday 104 million in three years, Porzingis 60 million in two years, and White 126 million in four years.

These four people alone account for 70% of the salary cap, and the team has just completed a $6.1 billion change of ownership, and the new boss is unwilling to bear huge luxury taxes for a long time.

Holiday's Celtics career may be about to end, but it is not because he is not good enough, but because of the NBA's cruel salary rules.