Federal Income Tax (USA): IRS Tax Brackets (Rev. Proc. 2025-41) – 37% top marginal rate

State Income Tax (USA): State tax agency official rates (via Federation of Tax Administrators) – ranges from 0% to 13.3%. Washington 9.9% millionaire tax applies to income >$1M starting 2028.

Germany (Bundesliga): Top income tax rate 45% (Reichensteuer) + 5.5% solidarity surcharge. Source: German Federal Ministry of Finance; Benefitax GmbH; Expatrio.

Italy (Serie A): Top income tax rate 43% on income >€50,000, plus regional and municipal surcharges (~0.5-3%). Source: Agenzia delle Entrate (Italian Revenue Agency); 2026 Budget Law.

France (Ligue 1): Top income tax rate 45% + CSG/CRDS social charges (9.7%). Source: service-public.gouv.fr; Blevins Franks; OECD Taxing Wages 2026.

Portugal (Primeira Liga): Top income tax rate 48% + additional solidarity rate 2.5-5% on incomes >€80,000. Source: Portuguese Tax and Customs Authority; PwC Portugal; Trading Economics.

Turkey (Süper Lig): Top income tax rate 40% on income >TRY 5,300,000. Source: Turkish Revenue Administration; PwC Turkey; Orbitax.

Netherlands (Eredivisie): Top income tax rate 49.5% on income >€79,137. Source: Dutch Tax and Customs Administration (Belastingdienst); DutchNews.nl; PwC Netherlands.

Saudi Arabia (Saudi Pro League): 0% personal income tax. Source: Zakat, Tax and Customs Authority (ZATCA); Trading Economics.

UK (Premier League): Top income tax rate 45% + 2% NICs. Source: HMRC.

Spain (La Liga): Top income tax rate 47% (state + regional). Source: Agencia Tributaria.

FICA / Self‑Employment Tax: IRC Sections 3101 & 1402 – 2.35% for employees, 15.3% for self‑employed (NIL earners)

Agent Commission: League players' association caps – NBA ≤4%, NFL ≤3%, MLB/NHL ≤5%. Football: typically 5-10%. IPL: no official cap, estimated 5‑10%.

Jock Tax: Non‑resident state tax rules, duty‑day allocation – estimated 2% for pros, 1% for NCAA. Not applicable to IPL or non-US leagues.

League Escrow: NBA CBA Article IV, Section 8 – 10% withheld

IPL Overseas Player Cap: Maximum ₹18 crore take‑home; excess goes to BCCI player welfare fund. Source: Indian Premier League Official

India Tax (IPL): Section 115BBA – overseas athletes taxed at 20% TDS + surcharge + cess (effective ~22‑23%). Indian residents: 30% top rate + surcharge.

Premier League SCR: Squad Cost Ratio replacing PSR from 2026/27, capped at 85% of club revenue. Source: Premier League Official

Update Date: May 2026