Ranking · ten most expensive
The ten highest tax jurisdictions for athletes
France takes 54.7% at the top, or $5,470,000 on a $10M contract. The cheapest jurisdiction we track, Saudi Arabia, takes nothing — a spread of $5,470,000 on the same deal.
The top ten
| # | Jurisdiction | Type | Top rate | On $10M |
|---|---|---|---|---|
| 1 | France | Country | 54.7% | $5,470,000 |
| 2 | Ontario | Canadian province | 53.5% | $5,353,000 |
| 3 | British Columbia | Canadian province | 53.5% | $5,350,000 |
| 4 | Quebec | Canadian province | 53.3% | $5,331,000 |
| 5 | Portugal | Country | 53% | $5,300,000 |
| 6 | Manitoba | Canadian province | 50.4% | $5,040,000 |
| 7 | Netherlands | Country | 49.5% | $4,950,000 |
| 8 | Alberta | Canadian province | 48% | $4,800,000 |
| 9 | Germany | Country | 47.5% | $4,747,500 |
| 10 | United Kingdom | Country | 47% | $4,700,000 |
Rates are combined national, state and local top rates where applicable. They are applied to the full salary in this model, which overstates the bill slightly and therefore understates take-home pay.
What this means in practice
Six of the ten are European, because European countries combine a high income tax rate with social contributions that are not capped the way US FICA is. The three Canadian provinces in the table are high for the same reason, plus provincial surtaxes that bite at comparatively low thresholds.
The practical consequence: a player moving from a mid-table European league to a US no-tax market can gain more from the tax change than from the contract increase.