Tax jurisdiction · United States

South Carolina athlete tax: what a pro athlete really pays

South Carolina takes 6% of a top-end athlete salary, which is $600,000 on a $10M contract. That ranks 29 of 66 jurisdictions we track. Against a no-tax state the same deal is worth $600,000 less.

Rank 29 of 66 · data edition 2026.11 · reviewed October 2026

South Carolina tax at each contract size

ContractSouth Carolina taxEffective rateLeft before federal tax
$1,000,000$60,0006%$940,000
$5,000,000$300,0006%$4,700,000
$10,000,000$600,0006%$9,400,000
$25,000,000$1,500,0006%$23,500,000

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

Teams in South Carolina

1 team plays in South Carolina:

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

How South Carolina compares

BenchmarkTop rateOn a $10M contractDifference vs South Carolina
South Carolina6%$600,000—
Texas (no income tax)0%$0+$600,000
California (highest US state)13.3%$1,330,000-$730,000

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

The jock tax in South Carolina

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

The reverse is the bigger number. A South Carolina resident owes South Carolina 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 South Carolina?

$600,000 at the 6% 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 South Carolina?

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

Calculate your own take-home →