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Own Luxury Homes® Professional Athlete Tax Savings League Table™
Own Luxury Homes® Professional Athlete Tax Savings League Table™: 25 major pro sports markets ranked by state income tax burden on a standardized $20M income ($15M salary + $5M endorsements). Los Angeles and San Francisco: $2,660,000/year. New York City combined: $2,955,200/year. Florida, Texas, Tennessee, Nevada, Washington: $0/year. Five-year LA-vs-FL savings: $13,300,000. Own Luxury Homes® 12-Point Agent Integrity Audit™.
Own Luxury Homes® Professional Athlete Tax Savings League Table™
A player domiciled in Los Angeles pays $2,660,000 more in state income tax per year than an equivalent player in Miami — on a $20 million total income. This League Table standardizes the calculation across every major North American professional sports market, ranks them from highest to lowest tax burden, and quantifies the annual and 5-year savings available to athletes who establish domicile in a no-income-tax state.
01 — The League Table: All Major Markets Ranked by Tax Burden
Standardized scenario: athlete earning $15M annual salary + $5M endorsements = $20M total annual income, all income taxed at the domicile state’s top marginal rate. This represents the total state income tax liability for a player domiciled in each market city. The jock tax on away-game income is separate and additional for all markets; this table focuses on domicile state liability.
| Rank | Market | State Tax Rate | Annual State Tax on $20M | 5-Year Burden | Savings vs. FL 0% | Major Franchises |
|---|---|---|---|---|---|---|
| 1 | Los Angeles, CA | 13.3% | $2,660,000 | $13,300,000 | +$2,660,000/yr | Lakers, Clippers, Rams, Chargers, Dodgers, Angels, Kings, Ducks, Galaxy, NWSL |
| 2 | San Francisco Bay Area, CA | 13.3% | $2,660,000 | $13,300,000 | +$2,660,000/yr | Giants, 49ers, Warriors, A's, Earthquakes, NWSL |
| 3 | New York City, NY | 14.776% combined | $2,955,200 | $14,776,000 | +$2,955,200/yr | Yankees, Mets, Giants, Jets, Knicks, Rangers, Islanders, Red Bulls, Liberty (highest combined burden) |
| 4 | New Jersey | 10.75% | $2,150,000 | $10,750,000 | +$2,150,000/yr | Devils, Jets/Giants (MetLife) |
| 5 | Honolulu, HI | 11% | $2,200,000 | $11,000,000 | +$2,200,000/yr | No permanent franchise; catches athletes during Pro Bowl, preseason, special events |
| 6 | Minnesota | 9.85% | $1,970,000 | $9,850,000 | +$1,970,000/yr | Vikings, Twins, Timberwolves, Wild, United FC, Lynx |
| 7 | Oregon (Portland) | 9.9% | $1,980,000 | $9,900,000 | +$1,980,000/yr | Trail Blazers, Thorns (NWSL) |
| 8 | Wisconsin (Milwaukee) | 7.65% | $1,530,000 | $7,650,000 | +$1,530,000/yr | Packers, Brewers, Bucks |
| 9 | Connecticut | 6.99% | $1,398,000 | $6,990,000 | +$1,398,000/yr | No major franchise; catches athletes with CT presence from NY metro |
| 10 | Maryland / DC | 5.75% + DC 8.95% | $1,150,000+ | $5,750,000+ | +$1,150,000+/yr | Nationals, Capitals, Ravens, Commanders, DC United, Mystics |
| 11 | Virginia | 5.75% | $1,150,000 | $5,750,000 | +$1,150,000/yr | Commanders (new stadium), impact area for DC-market athletes |
| 12 | Massachusetts | 5% | $1,000,000 | $5,000,000 | +$1,000,000/yr | Patriots, Red Sox, Celtics, Bruins, Revolution, Reign |
| 13 | Georgia (Atlanta) | 5.39% | $1,078,000 | $5,390,000 | +$1,078,000/yr | Falcons, Hawks, Braves, Atlanta United, Dream |
| 14 | Illinois (Chicago) | 4.95% | $990,000 | $4,950,000 | +$990,000/yr | Bears, Bulls, Blackhawks, Cubs, White Sox, Fire, Sky |
| 15 | Pennsylvania | 3.07% | $614,000 | $3,070,000 | +$614,000/yr | Eagles, Phillies, 76ers, Flyers, Steelers, Pirates, Penguins (city wage tax adds 3%+) |
| 16 | Michigan (Detroit) | 4.25% | $850,000 | $4,250,000 | +$850,000/yr | Tigers, Lions, Red Wings, Pistons |
| 17 | Ohio | 3.75% | $750,000 | $3,750,000 | +$750,000/yr | Browns, Indians, Cavaliers, Bengals, Reds, Crew, Blue Jackets (city income taxes add 2%+) |
| 18 | Colorado (Denver) | 4.4% | $880,000 | $4,400,000 | +$880,000/yr | Broncos, Nuggets, Avalanche, Rockies, Rapids |
| 19 | North Carolina | 3.99% | $798,000 | $3,990,000 | +$798,000/yr | Panthers, Hornets, Hurricanes, NC Courage |
| 20 | Arizona (Phoenix) | 2.5% | $500,000 | $2,500,000 | +$500,000/yr | Cardinals, Suns, Diamondbacks, Coyotes (relocated), Mercury |
| 21 | Florida | 0% | $0 | $0 | Baseline | Heat, Dolphins, Buccaneers, Magic, Lightning, Jaguars, Rays, Marlins, Inter Miami, Orlando Pride |
| 22 | Texas | 0% | $0 | $0 | Baseline | Cowboys, Texans, Rangers, Astros, Mavericks, Rockets, Stars, Spurs, FC Dallas, Houston Dash |
| 23 | Tennessee | 0% | $0 | $0 | Baseline | Titans, Predators, Grizzlies |
| 24 | Nevada (Las Vegas) | 0% | $0 | $0 | Baseline | Raiders, Golden Knights, Aces, Las Vegas FC |
| 25 | Washington State | 0% | $0 | $0 | Baseline | Seahawks, Mariners, Kraken, Storm, OL Reign |
| Scenario: $15M salary + $5M endorsements = $20M total income, all taxed at domicile state top marginal rate. NYC combined rate includes NY state 10.9% + NYC city tax 3.876% = 14.776% maximum. Away-game jock tax on nonresident income is separate and additional. Verify current-year rates with an athlete-focused CPA. Local city income taxes (Philadelphia, Columbus, Cleveland, Detroit) may add 2–3% above state rates shown. | ||||||
02 — The Endorsement Income Multiplier
The jock tax on away games gets the headlines. The domicile choice on endorsement income is where the real money is.
Away-game income is allocated by duty days — a player on a California team only pays California tax on California duty days. But endorsement income, signing bonuses, appearance fees, and investment income are generally taxed at the domicile state rate, not allocated by where the work was performed.
Example: an athlete earning $10M in annual endorsements, domiciled in California:
California tax at 13.3%: $1,330,000/year on endorsement income alone.
Florida domicile: $0.
Five-year endorsement income savings from Florida domicile: $6,650,000.
For athletes at the elite contract level, endorsement income typically reaches 20–50% of total compensation by career midpoint. The domicile choice determines whether that income is taxed at 10–14% or 0%. Over a 15-year career, the domicile decision can represent $20–50 million in after-tax wealth.
Brown, Ryan. “Own Luxury Homes® Professional Athlete Tax Savings League Table™.” Own Luxury Homes®. https://www.ownluxuryhomes.com/markets/national/research-indices/professional-athlete-tax-savings-league-tableMedia inquiries: ownluxuryhomes.com/connect · 407-900-7030
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