Reference · 66 jurisdictions
Athlete tax by state, province and country
A $10M contract is taxed anywhere from 0% in Texas, Florida or Saudi Arabia to 54.7% in France. Every jurisdiction below shows its top rate, the bill on a $10M contract, and the teams that play there.
What the spread is worth
On a $10M salary the difference between the cheapest and most expensive jurisdiction is $5,470,000 — a fifth of the contract, decided entirely by where the player is resident for tax purposes. That is why the same player can be worth far more to a team in one market than another, and why no-tax states host so many off-season homes.
United States — 50 states and Washington DC
| Jurisdiction | Top rate | Athlete tax on $10M | Teams |
|---|---|---|---|
| California | 13.3% | $1,330,000 | 16 |
| Hawaii | 11% | $1,100,000 | — |
| New York | 10.9% | $1,090,000 | 9 |
| Washington DC | 10.75% | $1,075,000 | 3 |
| New Jersey | 10.75% | $1,075,000 | 4 |
| Oregon | 9.9% | $990,000 | 2 |
| Minnesota | 9.85% | $985,000 | 5 |
| Massachusetts | 9% | $900,000 | 5 |
| Vermont | 8.75% | $875,000 | — |
| Wisconsin | 7.65% | $765,000 | 4 |
| Maine | 7.15% | $715,000 | — |
| Connecticut | 6.99% | $699,000 | 1 |
| Delaware | 6.6% | $660,000 | — |
| Maryland | 6.5% | $650,000 | 4 |
| South Carolina | 6% | $600,000 | 1 |
| Rhode Island | 5.99% | $599,000 | — |
| New Mexico | 5.9% | $590,000 | — |
| Virginia | 5.75% | $575,000 | 1 |
| Montana | 5.65% | $565,000 | — |
| Kansas | 5.58% | $558,000 | 1 |
| Idaho | 5.3% | $530,000 | — |
| Georgia | 5.19% | $519,000 | 4 |
| Alabama | 5% | $500,000 | 1 |
| Illinois | 4.95% | $495,000 | 6 |
| West Virginia | 4.82% | $482,000 | — |
| Missouri | 4.7% | $470,000 | 5 |
| Nebraska | 4.55% | $455,000 | 1 |
| Oklahoma | 4.5% | $450,000 | 2 |
| Utah | 4.5% | $450,000 | 3 |
| Colorado | 4.4% | $440,000 | 5 |
| Michigan | 4.25% | $425,000 | 5 |
| Mississippi | 4% | $400,000 | 1 |
| North Carolina | 3.99% | $399,000 | 4 |
| Arkansas | 3.9% | $390,000 | 1 |
| Iowa | 3.8% | $380,000 | 1 |
| Kentucky | 3.5% | $350,000 | 1 |
| Pennsylvania | 3.07% | $307,000 | 8 |
| Louisiana | 3% | $300,000 | 3 |
| Indiana | 2.95% | $295,000 | 3 |
| Ohio | 2.75% | $275,000 | 7 |
| Arizona | 2.5% | $250,000 | 4 |
| North Dakota | 2.5% | $250,000 | — |
| Florida | 0% | $0 | 10 |
| Nevada | 0% | $0 | 3 |
| Tennessee | 0% | $0 | 4 |
| Texas | 0% | $0 | 9 |
| Washington | 0% | $0 | 4 |
| Alaska | 0% | $0 | — |
| New Hampshire | 0% | $0 | — |
| South Dakota | 0% | $0 | — |
| Wyoming | 0% | $0 | — |
Canada — five provinces
| Jurisdiction | Top rate | Athlete tax on $10M | Teams |
|---|---|---|---|
| Ontario | 53.53% | $5,353,000 | 4 |
| British Columbia | 53.5% | $5,350,000 | 1 |
| Quebec | 53.31% | $5,331,000 | 1 |
| Manitoba | 50.4% | $5,040,000 | 1 |
| Alberta | 48% | $4,800,000 | 2 |
International — ten leagues outside North America
| Jurisdiction | Top rate | Athlete tax on $10M | Teams |
|---|---|---|---|
| France | 54.7% | $5,470,000 | 18 |
| Portugal | 53% | $5,300,000 | 18 |
| Netherlands | 49.5% | $4,950,000 | 18 |
| Germany | 47.48% | $4,747,500 | 18 |
| United Kingdom | 47% | $4,700,000 | 20 |
| Spain | 47% | $4,700,000 | 20 |
| Italy | 46.5% | $4,650,000 | 20 |
| Turkey | 40% | $4,000,000 | 18 |
| India | 39% | $3,900,000 | 10 |
| Saudi Arabia | 0% | $0 | 18 |