Tax jurisdiction · United States
Maine athlete tax: what a pro athlete really pays
Maine takes 7.15% of a top-end athlete salary, which is $715,000 on a $10M contract. That ranks 25 of 66 jurisdictions we track. Against a no-tax state the same deal is worth $715,000 less.
Maine tax at each contract size
| Contract | Maine tax | Effective rate | Left before federal tax |
|---|---|---|---|
| $1,000,000 | $71,500 | 7.15% | $928,500 |
| $5,000,000 | $357,500 | 7.15% | $4,642,500 |
| $10,000,000 | $715,000 | 7.15% | $9,285,000 |
| $25,000,000 | $1,787,500 | 7.15% | $23,212,500 |
These figures are the state bill alone. Federal tax, FICA, agent fees and league deductions all come off the remainder.
Teams in Maine
No major-league team plays in Maine. 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 Maine compares
| Benchmark | Top rate | On a $10M contract | Difference vs Maine |
|---|---|---|---|
| Maine | 7.15% | $715,000 | — |
| Texas (no income tax) | 0% | $0 | +$715,000 |
| California (highest US state) | 13.3% | $1,330,000 | -$615,000 |
Signed from Maine's point of view: a positive number is what Maine takes that the benchmark does not.
The jock tax in Maine
Every state with an income tax taxes visiting athletes on duty days worked inside its borders. Maine is no exception. A player who lives elsewhere owes Maine only on the share of the season spent here, calculated by counting practice and game days.
The reverse is the bigger number. A Maine resident owes Maine 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 Maine?
$715,000 at the 7.15% 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 Maine?
If the player is a Maine resident, the state taxes the full salary regardless of where games are played. Non-residents owe Maine only on duty days worked here, which is the jock tax.