Jock Tax Calculator 2026
NFL players file returns in 8–12 states per season. NBA players file in 16–20. This calculator estimates your multi-state burden using the duty-days method and shows exactly what residency optimization saves.
Your situation
How the jock tax works
Most states with a personal income tax assert the right to tax nonresident athletes on income earned while physically performing services there. The method almost every state uses is duty-days allocation:
Tax owed to State X = (Duty days in State X ÷ Total duty days) × Annual compensation × State X rate
A duty day includes game days, practice days, travel days for road trips, and mandatory team events. Total duty days per season vary: roughly 175 for NFL, 200 for NBA, 260 for MLB (spring training extends the season). The formula applies to salary and performance bonuses; endorsement income is typically treated separately since it isn't tied to services in a specific state.
Residency is the biggest lever
Your home state taxes all income not already taxed at a higher rate by an away state — giving you a credit for taxes paid elsewhere, but keeping the difference if your home rate is higher. This has one enormous consequence:
- Live in FL, TX, or NV (0%): You pay each away state its share and owe nothing on home-state income. Total state tax is typically 1–4% of salary — only what the high-tax road cities take.
- Live in CA (13.3%) or NY (10.9%): Your home state effectively taxes your entire salary. Every away-state dollar that would have been taxed below 13.3% still ends up taxed at 13.3% (you pay the away state its rate, then pay CA the gap). For a $5M NFL player, the difference between FL and CA residency runs $450,000–$600,000 per year.
2026 state rates — key states for athletes
| State | Top marginal rate | Applies above | Notes for athletes |
|---|---|---|---|
| California | 13.3% | $1M | Highest in U.S. Rams, Chargers, 49ers, Kings, Warriors road games |
| Hawaii | 11.0% | $200K | Rarely relevant (no major league teams) |
| New York | 10.9% | $25M (10.3% above $1M) | Giants, Jets, Knicks, Yankees, Mets, Islanders, Rangers. NYC adds ~3.9% local |
| New Jersey | 10.75% | $1M | Devils, NJ games for Giants/Jets |
| D.C. | 10.75% | $1M | Commanders, Capitals, Wizards, Nationals |
| Oregon | 9.9% | $125K | Trail Blazers road games |
| Minnesota | 9.85% | $199K | Vikings, Twins, Timberwolves, Wild |
| Massachusetts | 9.0% | $1.1M | 5% flat + 4% millionaire surtax (2023+). Patriots, Red Sox, Celtics, Bruins |
| Wisconsin | 7.65% | ~$300K | Packers, Bucks, Brewers |
| Connecticut | 6.99% | $500K | UConn events; some CT-based athletes |
| Illinois | 4.95% | flat | Bears, Bulls, Cubs, White Sox, Blackhawks |
| Pennsylvania | 3.07% | flat | Eagles, Steelers, Phillies, Sixers, Flyers, Pirates |
| Florida | 0% | — | Common athlete residency. Buccaneers, Heat, Dolphins, Marlins, Rays, Magic, Jaguars |
| Texas | 0% | — | Common athlete residency. Cowboys, Texans, Mavericks, Rockets, Spurs, Rangers, Astros |
| Nevada | 0% | — | Raiders, Golden Knights, Aces |
| Washington | 0% | — | Seahawks, Mariners, Kraken, Sounders |
| Tennessee | 0% | — | Titans, Predators, Grizzlies |
Top marginal rates applicable to athletes earning $1M+. NYC local tax (~3.876%) is additional. Source: Tax Foundation 2026, state DOR publications.
Sources
- Tax Foundation — 2026 State Individual Income Tax Rates and Brackets — CA 13.3%, NY 10.9%, NJ 10.75%, MN 9.85%, OR 9.9% confirmed
- Wisconsin DOR — Individual Income Tax Rates — 7.65% top marginal confirmed
- Mass.gov — 4% Surtax on Income over $1M (Fair Share Amendment) — MA 9% for high earners confirmed; 2026 threshold $1,107,750
- Tax Foundation — State Jock Taxes — duty-days method, state-by-state applicability
Related tools & reading
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