Celtics have tough decision to make on Sam Hauser's future

Sam Hauser will become an unrestricted free agent next summer if he doesn't sign a contract extension with the Boston Celtics.

The undrafted sharpshooter has been a success story of the Brad Stevens era since joining the team in 2021. After signing a two-way contract with Boston, Hauser earned himself a full-time deal, established himself in the rotation and helped lead the Celtics to a championship last season.

Boston is a second-apron luxury tax team and is on course to pay the repeater tax, so an extension for Hauser is more complicated than meets the eye. According to ESPN's Bobby Marks , an $8M contract extension for the sharpshooter would cost Boston over $60M in penalties. Hauser would likely command more than $8M, too.

"By exercising his $2 million team option this offseason, Hauser could be an unrestricted free agent without an extension," Marks wrote. "...Because Boston is a repeater tax team next year and the NBA is set to implement more stringent penalties, a new contract for Hauser starting at $8 million adds over $60 million in tax penalties."

Last season, Hauser played in 79 regular-season games, averaging 9 points, 3.5 rebounds and an assist per game. He shot 42.4% from the perimeter, establishing himself as one of the best floor-spacing role players in the NBA. He continued to grow his reputation with some respectable performances in the postseason, knocking down his threes at a 38% clip.

Since entering the league, Hauser has also proven himself to be an above-average defender. He's handled every defensive assignment thrown at him and held his own within Joe Mazzulla's intricate and dominant system. There will be multiple contending teams willing to snap Hauser up should he hit the free-agent market.

However, according to a June 18 report by The Athletic's John Hollinger, the Celtics are interested in retaining Hauser in the future.

"Hauser has one year left for the minimum, on a team option, and will be extension-eligible this summer; he’s about to get more expensive, but Boston sees him as a keeper," Hollinger wrote.

Since the start of the offseason, Stevens has shown his commitment to roster continuity by extending or re-signing a significant portion of the championship-winning rotation. Hauser's value to Mazzulla's system is undeniable. If the Celtics are willing to eat the tax penalties, then an extension is likely. However, given the addition of Baylor Scheierman in the NBA Draft, Boston may choose to test its luck in free agency.

The Celtics have a tough decision to make on Hauser's future. He's earned a pay rise with his stellar play. He's an NBA champion. And he's one of the best movement shooters in the NBA.

However, the financial impact a potential extension would have on the Celtics' cap sheet may mean this is his last season with the franchise that gave him his start in the NBA.