Here's a few Porzingis trade ideas. Please note any trades with draft picks are somewhat negotiable, I'm more focusing on which players would be involved:
1) Porzingis + picks to Utah for Clarkson, Martin and Kessler.
Why: Celtics get center of future in Kessler. Clarkson and Martin are both on expiring's at 14.2 and 8.0 million, easier to move than Porzingis at 30 million. Saves Celtics about 3 million dollars in salary next year. If they moved BOTH Clarkson and Martin without taking back significant salary they could even duck the 2nd apron. Jazz do it for drafts picks, not sure what pick(s) it would take, my guess would be two firsts.
2) Porzingis to Charlotte for Nurkic, Okogie and a second (either #33 and/or #34, Or mark Williams instead.)
-This one is kind of just a pure salary dump. Nurkic makes 19.3 and is an expiring, Okogie makes 7.7. So that saves the Celtics three million off the jump. Nurkic could be your third center for a year, he's an expiring. Okogie could be dumped somewhere else to save an additional 7.7 million bringing your total savings to almost 11 million in salary. Charlotte throws in a second round pick, either 33 or 34, and gets a spacer for Ball and Miller on a test drive for next year. Alternatively the C's could target Mark Williams. Personally i wouldn't given his very bad defense.
3) Porzingis to Sacramento for DeRozan
-Okay, this one is maybe a little pie in the sky. But I think its fun. Porzingis gets placed next to Sabonis giving him and LaVine a spacer on offense. Celtics get a wing scorer to replace Tatum for next year. DeRozan does have one extra year on his contract, so Celtics may have to throw in some more value to entice Sacramento.
4) Porzingis to Toronto for Poetl and Agbaji
-This swaps out Porzingis at 30.7 million for Poetl at 19.5 and Agbaji at 6.4 so it saves the Celtics around 4.8 right away. If they flipped Agbaji they would save a total of 11.2 million with Poetl vs KP. Poetl has only two years left on his deal. Raptors meanwhile might value the spacing KP would provide for a very spacing starved team.
5) Porzingis to Detroit for Stewart and Fontecchio
-There are a number of workable deals with Detroit due to the fact that they have about 25 million in cap space which allows for unbalance trades. This version swaps KP at 30.7 million for Stewart at 15.0 and Fontecchio at 8.3 saving the C's 7.4 million right away. They could then flip Fontecchio to save that 7.4, or keep him as a depth 6'8 forward in a season without Tatum. Stewart is an interesting young big man. Detroit may value KP's expiring given that they have some extension coming up, and they also might value his spacing for Cade/Ivey.
6) Porzingis to Nets into cap space.
-The Nets are the only team with enough Cap Space to take on all of KP's 30.7 million and send nothing back. My guess is the Nets have other priorities with that space, but if they strike out taking KP for one year would be a way to sort of just roll over their money into the summer of 2026 without taking on anything long term. They have to reach the salary floor at least in any event. My guess is the Celtics would incentive them with a draft pick, but it would save the C's about 240 million in salary+tax next year.
7) Porzingis to Lakers for Hachimura and Vincent
-Maybe its blasphemy to trade him to the Lakers, but they desperately need a center and they have a number of expiring contracts in the 10-20 million dollar range they could send back. That allows the Celtics to break up a 30.7 million dollar KP into smaller units they could flip elsewhere for tax savings. Hachimura and Vincet are just one combination that works. In this scenario Hachimura could help fill in for the Tatum minutes next year while Vincet gets spun off for tax savings.