Tax jurisdiction · United States
Hawaii athlete tax: what a pro athlete really pays
Hawaii takes 11% of a top-end athlete salary, which is $1,100,000 on a $10M contract. That ranks 16 of 66 jurisdictions we track. Against a no-tax state the same deal is worth $1,100,000 less.
Hawaii tax at each contract size
| Contract | Hawaii tax | Effective rate | Left before federal tax |
|---|---|---|---|
| $1,000,000 | $110,000 | 11% | $890,000 |
| $5,000,000 | $550,000 | 11% | $4,450,000 |
| $10,000,000 | $1,100,000 | 11% | $8,900,000 |
| $25,000,000 | $2,750,000 | 11% | $22,250,000 |
These figures are the state bill alone. Federal tax, FICA, agent fees and league deductions all come off the remainder.
Teams in Hawaii
No major-league team plays in Hawaii. The state rate still matters to athletes who live here, train here, or are drafted into a league whose players are taxed on residence — a home in a no-tax state is a common off-season arrangement precisely because of it.
How Hawaii compares
| Benchmark | Top rate | On a $10M contract | Difference vs Hawaii |
|---|---|---|---|
| Hawaii | 11% | $1,100,000 | — |
| Texas (no income tax) | 0% | $0 | +$1,100,000 |
| California (highest US state) | 13.3% | $1,330,000 | -$230,000 |
Signed from Hawaii's point of view: a positive number is what Hawaii takes that the benchmark does not.
The jock tax in Hawaii
Every state with an income tax taxes visiting athletes on duty days worked inside its borders. Hawaii is no exception. A player who lives elsewhere owes Hawaii only on the share of the season spent here, calculated by counting practice and game days.
The reverse is the bigger number. A Hawaii resident owes Hawaii on the entire salary no matter where the games are played, which is why residency — not team location — drives most of the planning.
Frequently asked
How much state tax does a $10M athlete salary pay in Hawaii?
$1,100,000 at the 11% top marginal rate. Our model applies the top rate to the whole salary, which overstates the bill slightly and therefore understates take-home pay.
Do away games change what an athlete owes Hawaii?
If the player is a Hawaii resident, the state taxes the full salary regardless of where games are played. Non-residents owe Hawaii only on duty days worked here, which is the jock tax.