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One free scan finds every outdated or missing driver and matches the right update for your exact hardware.Free scan · exact hardware matchThe eight states with the highest top marginal individual income tax rates in the Tax Foundation’s 2026 comparison are California (13.3%), Hawaii (11%), New York (10.9%), New Jersey (10.75%), Oregon (9.9%), Minnesota (9.85%), Massachusetts (9%), and Vermont (8.75%). These are state rates—not estimates of what athletes actually pay. The comparison excludes local income taxes, and an athlete’s bill depends on factors such as residency, where services are performed, income type, and state allocation rules.
The eight highest state rates in 2026
The ranking below uses the Tax Foundation’s 2026 state rate comparison, accessed October 7, 2026. Each figure is a top marginal rate: it applies to income in the state’s top bracket, not necessarily to all of a taxpayer’s income. The comparison excludes local income taxes.
| Rank | State | 2026 top marginal state rate | Top-bracket threshold stated in the cited comparison |
|---|---|---|---|
| 1 | California | 13.3% | Above $1 million for single filers |
| 2 | Hawaii | 11% | Not stated |
| 3 | New York | 10.9% | Not stated |
| 4 | New Jersey | 10.75% | Not stated |
| 5 | Oregon | 9.9% | Not stated |
| 6 | Minnesota | 9.85% | Not stated |
| 7 | Massachusetts | 9% | Not stated |
| 8 | Vermont | 8.75% | Not stated |
Except for California’s single-filer threshold, the cited comparison details do not give the top-bracket thresholds here; bracket thresholds can also vary by filing status. The rates are therefore useful for comparing state headline rates, but not for calculating an individual athlete’s tax.
Why the ranking is not an athlete tax-bill ranking
A top marginal rate applies only to taxable income in the top bracket. It is not the effective rate on every dollar of income, nor a measure of the share of an athlete’s pay ultimately paid in tax. A state-by-state bill would require, at minimum, the athlete’s filing status, taxable income, residency, income mix, work schedule, and applicable deductions and credits. Local taxes must also be considered separately because they are excluded from the state comparison.
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Professional athletes may also have income sourced to states where they perform services even when they live elsewhere. The relevant sourcing and allocation rules depend on state law and the athlete’s employment and contract facts; there is no single formula that applies in every state. Team location alone does not determine a player’s full state tax liability.
How athlete-specific rules can change the picture
Minnesota: duty-day allocation for team employees
Minnesota’s statute provides a duty-day formula for a nonresident salaried employee of an athletic team: Minnesota compensation is allocated using the fraction of duty days spent in Minnesota over the total days the employee is under a duty to perform. The statute also addresses bonuses for regular-season play and championship, playoff, or all-star games. It separately covers other nonresident athletes and entertainers, assigning Minnesota income from performances or athletic contests held in the state. Which rule applies depends on the person’s role and income.
Oregon: duty days and withholding
Oregon defines a team member’s duty days as running from the team’s official preseason training period through its last game in the tax year. For a nonresident team member, compensation subject to withholding is apportioned using Oregon duty days over total duty days in and outside Oregon. The statute allows the Department of Revenue to prescribe another fair and equitable method.
The Oregon athlete provision specifies 8% withholding. That is a withholding mechanism—a payment collected during the year—not the state’s 9.9% top marginal rate and not a final calculation of tax owed.
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California: endorsement and promotional income
California Franchise Tax Board guidance says a nonresident athlete’s California-source income can include sponsor-product use, promotional appearances, and photo or filming days connected to a California event. If endorsement services take place both inside and outside California, the withholding agent should make a reasonable allocation based on the contract and the facts. The agency’s tournament example illustrates one possible method; it is not a universal formula for every endorsement.
New York: nonresident income and residency
New York’s 2025 nonresident return instructions say that New York-source income is included in the taxable portion of a nonresident’s income. Residency can change the analysis: maintaining living quarters in New York and spending 184 days or more there may make someone a resident, depending on the facts and circumstances. New York City or Yonkers residency can have separate consequences. A day count alone does not resolve every residency question.
What to check before estimating an athlete’s state tax
- Residency: Determine where the athlete is domiciled and whether another state’s residency rules may apply, including rules involving living quarters and days present.
- Work locations: Identify where games, practices, training, appearances, and other compensated services took place, then apply the relevant state’s sourcing rules.
- Compensation type: Review salary, bonuses, endorsements, and appearance income separately. Allocation rules may differ by state and by the facts of the contract.
- Local taxes: Add any applicable local income taxes separately; they are not included in the Tax Foundation state-rate comparison.
- Withholding versus final tax: Treat tax withheld during the year as a payment toward liability, not as proof of the final rate or amount due.
A defensible comparison of actual athlete tax bills would need the same hypothetical athlete, income mix, residency, schedule, filing status, and local-tax assumptions in every state. The rate ranking alone does not supply those inputs.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.New York’s proposed athlete exemption is not current law
New York Assembly Bill A8709 proposes an income exemption for certain professional athletes who meet criteria that include domicile, a valid player contract with a qualifying franchise, and a primary residence in New York for at least 183 days. The bill record describes it as active and referred to Ways and Means. It is a proposal, not an enacted exemption, so it should not be treated as current tax law.
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