Tax jurisdiction · United States
North Dakota athlete tax: what a pro athlete really pays
North Dakota takes 2.5% of a top-end athlete salary, which is $250,000 on a $10M contract. That ranks 56 of 66 jurisdictions we track. Against a no-tax state the same deal is worth $250,000 less.
North Dakota tax at each contract size
| Contract | North Dakota tax | Effective rate | Left before federal tax |
|---|---|---|---|
| $1,000,000 | $25,000 | 2.5% | $975,000 |
| $5,000,000 | $125,000 | 2.5% | $4,875,000 |
| $10,000,000 | $250,000 | 2.5% | $9,750,000 |
| $25,000,000 | $625,000 | 2.5% | $24,375,000 |
These figures are the state bill alone. Federal tax, FICA, agent fees and league deductions all come off the remainder.
Teams in North Dakota
No major-league team plays in North Dakota. 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 North Dakota compares
| Benchmark | Top rate | On a $10M contract | Difference vs North Dakota |
|---|---|---|---|
| North Dakota | 2.5% | $250,000 | — |
| Texas (no income tax) | 0% | $0 | +$250,000 |
| California (highest US state) | 13.3% | $1,330,000 | -$1,080,000 |
Signed from North Dakota's point of view: a positive number is what North Dakota takes that the benchmark does not.
The jock tax in North Dakota
Every state with an income tax taxes visiting athletes on duty days worked inside its borders. North Dakota is no exception. A player who lives elsewhere owes North Dakota only on the share of the season spent here, calculated by counting practice and game days.
The reverse is the bigger number. A North Dakota resident owes North Dakota 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 North Dakota?
$250,000 at the 2.5% 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 North Dakota?
If the player is a North Dakota resident, the state taxes the full salary regardless of where games are played. Non-residents owe North Dakota only on duty days worked here, which is the jock tax.