League rules · NFL
NFL contract rules: what comes off the salary before tax
NFL caps agent commission at 3%. On a $10M contract that is $300,000, leaving $9,700,000 to be taxed. 32 clubs are modelled on this site.
The rules in force for 2026-27
NFL contracts are not guaranteed beyond the signing bonus, and agent commission is capped at 3% by the NFLPA. The 2026 salary cap is $301.2M per club.
What the deductions cost at each contract size
| Contract | Agent fee (3%) | Escrow | Left to tax | Total held back |
|---|---|---|---|---|
| $1,000,000 | $30,000 | — | $970,000 | 3% |
| $5,000,000 | $150,000 | — | $4,850,000 | 3% |
| $10,000,000 | $300,000 | — | $9,700,000 | 3% |
| $25,000,000 | $750,000 | — | $24,250,000 | 3% |
These are the league-level deductions only. Income tax, social contributions and jock tax come off what remains — the NFL league page shows the after-tax result for every club.
Why the agent cap matters more than it looks
Agent commission is charged on gross salary, before tax, and it is not deductible. At 3% NFL is among the cheapest leagues for representation, which is why the same headline salary travels further here than in a 7% market like the IPL.
Compare against the other 14 leagues
Agent commission ranges from 3% in the NFL to 7% in the IPL. See every league side by side →
Where the club plays decides the tax bill: NFL take-home rankings for all 32 clubs →