Ranking · United States
All 51 US jurisdictions ranked by athlete tax
California takes 13.3% and Wyoming takes nothing. Across 51 jurisdictions the same $10M contract swings by $1,330,000 in state tax alone.
The full ranking
| # | Jurisdiction | Top rate | State tax on $10M |
|---|---|---|---|
| 1 | California | 13.3% | $1,330,000 |
| 2 | Hawaii | 11% | $1,100,000 |
| 3 | New York | 10.9% | $1,090,000 |
| 4 | Washington DC | 10.8% | $1,075,000 |
| 5 | New Jersey | 10.8% | $1,075,000 |
| 6 | Oregon | 9.9% | $990,000 |
| 7 | Minnesota | 9.8% | $985,000 |
| 8 | Massachusetts | 9% | $900,000 |
| 9 | Vermont | 8.8% | $875,000 |
| 10 | Wisconsin | 7.7% | $765,000 |
| 11 | Maine | 7.2% | $715,000 |
| 12 | Connecticut | 7% | $699,000 |
| 13 | Delaware | 6.6% | $660,000 |
| 14 | Maryland | 6.5% | $650,000 |
| 15 | South Carolina | 6% | $600,000 |
| 16 | Rhode Island | 6% | $599,000 |
| 17 | New Mexico | 5.9% | $590,000 |
| 18 | Virginia | 5.8% | $575,000 |
| 19 | Montana | 5.7% | $565,000 |
| 20 | Kansas | 5.6% | $558,000 |
| 21 | Idaho | 5.3% | $530,000 |
| 22 | Georgia | 5.2% | $519,000 |
| 23 | Alabama | 5% | $500,000 |
| 24 | Illinois | 5% | $495,000 |
| 25 | West Virginia | 4.8% | $482,000 |
| 26 | Missouri | 4.7% | $470,000 |
| 27 | Nebraska | 4.5% | $455,000 |
| 28 | Oklahoma | 4.5% | $450,000 |
| 29 | Utah | 4.5% | $450,000 |
| 30 | Colorado | 4.4% | $440,000 |
| 31 | Michigan | 4.3% | $425,000 |
| 32 | Mississippi | 4% | $400,000 |
| 33 | North Carolina | 4% | $399,000 |
| 34 | Arkansas | 3.9% | $390,000 |
| 35 | Iowa | 3.8% | $380,000 |
| 36 | Kentucky | 3.5% | $350,000 |
| 37 | Pennsylvania | 3.1% | $307,000 |
| 38 | Louisiana | 3% | $300,000 |
| 39 | Indiana | 3% | $295,000 |
| 40 | Ohio | 2.8% | $275,000 |
| 41 | Arizona | 2.5% | $250,000 |
| 42 | North Dakota | 2.5% | $250,000 |
| 43 | Florida | 0% | $0 |
| 44 | Nevada | 0% | $0 |
| 45 | Tennessee | 0% | $0 |
| 46 | Texas | 0% | $0 |
| 47 | Washington | 0% | $0 |
| 48 | Alaska | 0% | $0 |
| 49 | New Hampshire | 0% | $0 |
| 50 | South Dakota | 0% | $0 |
| 51 | Wyoming | 0% | $0 |
Nine states and DC aside, most of the country sits between 3% and 6%. The expensive end is concentrated in California, New York, New Jersey, Minnesota and Oregon, which is why those markets dominate the worst take-home rankings.
The states that are not here
This table covers all 50 states and the District of Columbia, including the fourteen that host no major-league club. Those jurisdictions still matter: a player resident there owes tax on the whole salary even if every game is played elsewhere.