Tax jurisdiction · United States

New York athlete tax: what a pro athlete really pays

New York takes 10.9% of a top-end athlete salary, which is $1,090,000 on a $10M contract. That ranks 17 of 66 jurisdictions we track. Against a no-tax state the same deal is worth $1,090,000 less.

Rank 17 of 66 · data edition 2026.11 · reviewed October 2026

New York tax at each contract size

ContractNew York taxEffective rateLeft before federal tax
$1,000,000$109,00010.9%$891,000
$5,000,000$545,00010.9%$4,455,000
$10,000,000$1,090,00010.9%$8,910,000
$25,000,000$2,725,00010.9%$22,275,000

These figures are the state bill alone. Federal tax, FICA, agent fees and league deductions all come off the remainder.

Teams in New York

9 teams play in New York:

Each team page runs a full contract through the federal brackets, New York's state tax, agent fees and league deductions to give a take-home figure.

How New York compares

BenchmarkTop rateOn a $10M contractDifference vs New York
New York10.9%$1,090,000—
Texas (no income tax)0%$0+$1,090,000
California (highest US state)13.3%$1,330,000-$240,000

Signed from New York's point of view: a positive number is what New York takes that the benchmark does not.

The jock tax in New York

Every state with an income tax taxes visiting athletes on duty days worked inside its borders. New York is no exception. A player who lives elsewhere owes New York only on the share of the season spent here, calculated by counting practice and game days.

The reverse is the bigger number. A New York resident owes New York 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 New York?

$1,090,000 at the 10.9% 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 New York?

If the player is a New York resident, the state taxes the full salary regardless of where games are played. Non-residents owe New York only on duty days worked here, which is the jock tax.

Calculate your own take-home →