After a whirlwind of moves before Monday’s cut‑down deadline, 13 of the league’s 30 clubs opened the season with full 15‑man rosters, while the remaining 17 carried only 14 standard contracts, leaving one slot open. Can you picture the strategic dilemma?
Some clubs simply can’t squeeze a 15th player onto the roster without a trade, as they sit too close to the hard cap for another minimum‑salary deal. Others could add a player but shy away because it would push them into luxury‑tax territory or swell their projected tax bill.
We’re breaking down each of the 17 clubs with an open slot, weighing their circumstances and guessing when they might finally fill the roster.
Here’s the rundown, alphabetically ordered…
Boston Celtics
Can they add a 15th man? Yes
Are they disincentivized to do so for tax reasons? Yes
Boston runs about $1.7 MM under the luxury‑tax line with 14 standard contracts. Avoiding the tax will likely dominate their agenda, as slipping over would reset the repeater clock in Boston.
Having paid the tax in three of the last four seasons, Boston faces steeper penalties for any over‑tax spend. After a non‑taxpayer season, another breach would let them stay over the tax for up to three years starting in 2027/28 before the harsher repeater rates return.
In my view, Boston could technically sign a 15th player to a prorated minimum on December 12 and stay $2 K under the tax, but the front office will probably wait until after the Feb. 11 trade deadline in case an in‑season deal demands extra salary.
Chicago Bulls
Can they add a 15th man? Yes
Are they disincentivized to do so for tax reasons? No
Only Brooklyn and Memphis sit farther from the luxury‑tax line than Chicago, which enjoys roughly $35 MM of breathing room. There’s little reason not to add a 15th man now, especially if injuries bite harder later. A non‑guaranteed free‑agent deal would keep the slot flexible, allowing a waiver before January’s salary guarantee date.
Cleveland Cavaliers
Can they add a 15th man? No
When will that change? April 9
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