Tax jurisdiction · United States
Illinois athlete tax: what a pro athlete really pays
Illinois takes 4.95% of a top-end athlete salary, which is $495,000 on a $10M contract. That ranks 38 of 66 jurisdictions we track. Against a no-tax state the same deal is worth $495,000 less.
Illinois tax at each contract size
| Contract | Illinois tax | Effective rate | Left before federal tax |
|---|---|---|---|
| $1,000,000 | $49,500 | 4.95% | $950,500 |
| $5,000,000 | $247,500 | 4.95% | $4,752,500 |
| $10,000,000 | $495,000 | 4.95% | $9,505,000 |
| $25,000,000 | $1,237,500 | 4.95% | $23,762,500 |
These figures are the state bill alone. Federal tax, FICA, agent fees and league deductions all come off the remainder.
Teams in Illinois
6 teams play in Illinois:
- Chicago Bulls · NBA
- Chicago Bears · NFL
- Chicago Cubs · MLB
- Chicago White Sox · MLB
- Chicago Blackhawks · NHL
- Illinois (IL) · NCAA
Each team page runs a full contract through the federal brackets, Illinois's state tax, agent fees and league deductions to give a take-home figure.
How Illinois compares
| Benchmark | Top rate | On a $10M contract | Difference vs Illinois |
|---|---|---|---|
| Illinois | 4.95% | $495,000 | — |
| Texas (no income tax) | 0% | $0 | +$495,000 |
| California (highest US state) | 13.3% | $1,330,000 | -$835,000 |
Signed from Illinois's point of view: a positive number is what Illinois takes that the benchmark does not.
The jock tax in Illinois
Every state with an income tax taxes visiting athletes on duty days worked inside its borders. Illinois is no exception. A player who lives elsewhere owes Illinois only on the share of the season spent here, calculated by counting practice and game days.
The reverse is the bigger number. A Illinois resident owes Illinois 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 Illinois?
$495,000 at the 4.95% 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 Illinois?
If the player is a Illinois resident, the state taxes the full salary regardless of where games are played. Non-residents owe Illinois only on duty days worked here, which is the jock tax.