The Boston Celtics are highly likely to be a luxury tax team this coming season. Boston has (or will once they fully guarantee Al Horford) over $149 million in guaranteed salary on their books for the 2022-23 season. That’s just over the projected luxury tax line of $149 million for next season.
Now, being over the tax line isn’t what determines which Mid-Level Exception (MLE) a team gets. That’s actually being over the tax apron that makes that determination. That number is just north of $155 million.
So, it is technically possible, if improbable, that Boston will open the offseason with the Non-Taxpayer MLE of $10,349,000.