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Own Luxury Homes® Professional Athlete Endorsement Income Tax Map™
Own Luxury Homes® Professional Athlete Endorsement Income Tax Map™: endorsement income taxed at domicile state rate, not allocated by duty days. California 13.3%: $20M endorsements = $2,660,000/yr vs. FL $0. NYC combined 14.776%: $20M = $2,955,200/yr. $96M career endorsements: CA domicile = $12,768,000 in state tax; FL = $0. Compounded at 6% over career: $25M-$30M total wealth differential. Own Luxury Homes® 12-Point Agent Integrity Audit™.
Own Luxury Homes® Professional Athlete Endorsement Income Tax Map™
The most undervalued component of athlete domicile strategy is not home-game jock tax savings — it is the elimination of state income tax on endorsement income. Unlike game-day earnings allocated by duty days, endorsement income is generally taxed at the athlete’s domicile state rate. A California-domiciled player pays 13.3% on every Nike sponsorship dollar, every Gatorade appearance fee, every social media partnership — regardless of where the contract was signed or payment received.
01 — Endorsement Income Tax by Domicile State
| Domicile State | Rate | Annual Tax on $5M Endo | Annual Tax on $20M Endo | Annual Tax on $50M Endo | vs. Florida |
|---|---|---|---|---|---|
| California | 13.3% | $665,000 | $2,660,000 | $6,650,000 | +$665K–$6.65M vs. FL |
| New York City combined | 14.776% | $738,800 | $2,955,200 | $7,388,000 | +$739K–$7.39M vs. FL |
| New Jersey | 10.75% | $537,500 | $2,150,000 | $5,375,000 | +$538K–$5.38M vs. FL |
| Minnesota | 9.85% | $492,500 | $1,970,000 | $4,925,000 | +$493K–$4.93M vs. FL |
| Oregon | 9.9% | $495,000 | $1,980,000 | $4,950,000 | +$495K–$4.95M vs. FL |
| Massachusetts | 5.0% | $250,000 | $1,000,000 | $2,500,000 | +$250K–$2.5M vs. FL |
| Georgia | 5.39% | $269,500 | $1,078,000 | $2,695,000 | +$270K–$2.70M vs. FL |
| North Carolina | 3.99% | $199,500 | $798,000 | $1,995,000 | +$200K–$2.0M vs. FL |
| Arizona | 2.5% | $125,000 | $500,000 | $1,250,000 | +$125K–$1.25M vs. FL |
| Florida | 0% | $0 | $0 | $0 | BASELINE |
| Texas | 0% | $0 | $0 | $0 | BASELINE |
| Tennessee / Nevada / Washington | 0% | $0 | $0 | $0 | BASELINE |
| 2026 top marginal rates. NYC combined: NY state 10.9% + NYC city tax 3.876%. Endorsement income may have state sourcing rules for services rendered in specific states. Rates change annually — verify with an athlete-focused CPA each tax year. | |||||
For a career generating $96M in endorsements (Years 1-3: $2M/yr; Years 4-8: $10M/yr; Years 9-15: $5M/yr):
California domicile: $96M × 13.3% = $12,768,000 in CA state income tax on endorsements over the career.
Florida domicile: $0.
The $12.7 million difference, invested at 6% over the career horizon, compounds to approximately $25–30 million in total wealth differential at career end. This single variable — domicile state — produces a $25-30M outcome difference on a career that doesn’t change in any other way.
Brown, Ryan. “Own Luxury Homes® Professional Athlete Endorsement Income Tax Map™.” Own Luxury Homes®. https://www.ownluxuryhomes.com/markets/national/research-indices/athlete-endorsement-income-tax-mapMedia: ownluxuryhomes.com/connect · 407-900-7030
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