Tax jurisdiction · United States
New Hampshire athlete tax: what a pro athlete really pays
New Hampshire levies no income tax on wages. A $10M contract keeps the full $10,000,000 against the state bill — only federal tax, agent fees and the league's own deductions apply. That is $1,330,000 more than the same contract in California.
New Hampshire tax at each contract size
| Contract | New Hampshire tax | Effective rate | Left before federal tax |
|---|---|---|---|
| $1,000,000 | $0 | 0% | $1,000,000 |
| $5,000,000 | $0 | 0% | $5,000,000 |
| $10,000,000 | $0 | 0% | $10,000,000 |
| $25,000,000 | $0 | 0% | $25,000,000 |
New Hampshire taxes no wage income; its interest and dividends tax is being phased out and never applied to salaries. These figures are the state bill alone. Federal tax, FICA, agent fees and league deductions all come off the remainder.
Teams in New Hampshire
No major-league team plays in New Hampshire. 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 New Hampshire compares
| Benchmark | Top rate | On a $10M contract | Difference vs New Hampshire |
|---|---|---|---|
| New Hampshire | 0% | $0 | — |
| California (highest US state) | 13.3% | $1,330,000 | -$1,330,000 |
Signed from New Hampshire's point of view: a positive number is what New Hampshire takes that the benchmark does not.
The jock tax in New Hampshire
Every state with an income tax taxes visiting athletes on duty days worked inside its borders. New Hampshire is no exception — though with no wage tax there is nothing to collect from a visiting player. A player who lives elsewhere owes New Hampshire only on the share of the season spent here, calculated by counting practice and game days.
The reverse is the bigger number. A New Hampshire resident owes New Hampshire 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
Do athletes pay New Hampshire income tax?
New Hampshire levies no personal income tax on wages, so a player based here pays federal tax and any state they also earn in, but nothing to New Hampshire. Jock tax obligations in other states still apply for away games.
How much more does a $10M contract keep in New Hampshire than in California?
About $1,330,000 more. California's top rate is 13.3% against 0% here, and the difference is charged on the full salary.