MLB Jock Tax Calculator
What an MLB player owes every state he plays in: 81 away games on the real 2026 schedule, duty-day apportionment, and the two grounds nobody can tax.
MLB Jock Tax Calculator: with the default inputs, total income tax is $9,528,776.
The 2026 major league minimum is $780,000. Baseball contracts are guaranteed, so for most players this is simply the year's salary.
Where he is resident for tax. The single biggest lever on the bill.
- Total compensation
- $20,000,000
- Federal income tax
- $7,117,895
- Home state tax, after credits
- $1,616,679
- Tax to the other states he plays in
- $417,593
- City and county income tax
- $39,868
- Canadian tax, after credit
- $336,741
- State income tax, all states
- $2,034,272
- After income tax
- $10,471,224
- Effective total tax rate
- 47.64%
- Effective state and local rate
- 12.05%
- States he must file in
- 12
Assumptions
- Salary is the figure you enter. No player is named and no contract is quoted.
- 190 duty days by default, one per away game; both adjustable, and the season length moves the answer more than anything else here.
- Each state's tax is its effective rate on the whole salary applied to the share sourced there, which is how states tax visiting athletes.
- The home state credits tax paid to other states, capped at what it would have charged on the same income.
- Games at the Rogers Centre are taxed by no US state. Canadian federal and Ontario tax on them is modelled, as is the US foreign tax credit, capped at the US tax on the same income. No US state credits foreign tax.
- Washington DC takes nothing from a non-resident, as the Home Rule Act requires.
- Regular season only: no post-season pay or duty days, no minor-league split-contract portion.
- No payroll tax, no AMT, no agent fees, no escrow.
| Line item | Amount | % of compensation |
|---|---|---|
| Federal income tax | $7,350,000.25 | 36.75% |
| New York — home state, after credits | $1,616,679.12 | 8.08% |
| Other states he plays in (11) | $417,593.00 | 2.09% |
| City and county tax (Baltimore City, Philadelphia, Cleveland, Detroit, Kansas City) | $39,868.42 | 0.2% |
| Canada — the games at the Rogers Centre, after credit | $336,740.63 | 1.68% |
| Total income tax | $9,528,776.15 | 47.64% |
| After income tax | $10,471,223.85 | 52.36% |
No payroll tax, no agent fees, no escrow.
| State | Duty days | % of pay sourced there | Income sourced there | Its rate on the whole salary | Tax before credit |
|---|---|---|---|---|---|
| California | 12 | 6.32% | $1,263,158 | 13.15% | $166,110 |
| Massachusetts | 7 | 3.68% | $736,842 | 8.78% | $64,669 |
| Maryland | 6 | 3.16% | $631,579 | 6.46% | $40,830 |
| Illinois | 7 | 3.68% | $736,842 | 4.95% | $36,468 |
| Minnesota | 3 | 1.58% | $315,789 | 9.81% | $30,992 |
| Wisconsin | 3 | 1.58% | $315,789 | 7.61% | $24,024 |
| Missouri | 3 | 1.58% | $315,789 | 4.7% | $14,828 |
| Michigan | 3 | 1.58% | $315,789 | 4.25% | $13,417 |
| Pennsylvania | 3 | 1.58% | $315,789 | 3.07% | $9,695 |
| Ohio | 3 | 1.58% | $315,789 | 2.75% | $8,672 |
| Arizona | 3 | 1.58% | $315,789 | 2.5% | $7,889 |
| District of Columbia | 3 | 1.58% | $315,789 | 0% | $0 |
| Florida | 7 | 3.68% | $736,842 | 0% | $0 |
| Texas | 6 | 3.16% | $631,579 | 0% | $0 |
| Washington | 3 | 1.58% | $315,789 | 0% | $0 |
Duty days at 1 per away game out of 190 in the season. The rate is that state's effective rate on the whole salary applied to the share sourced there. Florida, Texas, Washington, District of Columbia appear because he plays there and take nothing.
| Jurisdiction | Taxed as | Income it reaches | Rate | Tax |
|---|---|---|---|---|
| Baltimore City, MD | Visiting player | $631,579 | 2.25% | $14,211 |
| Philadelphia, PA | Visiting player | $315,789 | 3.425% | $10,816 |
| Cleveland, OH | Visiting player | $315,789 | 2.5% | $7,895 |
| Detroit, MI | Visiting player | $315,789 | 1.2% | $3,789 |
| Kansas City, MO | Visiting player | $315,789 | 1% | $3,158 |
Charged on top of the state, and on visitors as well as residents. Baseball meets more of these than football does, because a club visits the same city three or four times a season.
| City | State | Games |
|---|---|---|
| Boston | MA | 7 |
| Chicago | IL | 7 |
| St. Petersburg | FL | 7 |
| Baltimore | MD | 6 |
| Toronto | ON | 6 |
| Anaheim | CA | 3 |
| Arlington | TX | 3 |
| Cleveland | OH | 3 |
| Detroit | MI | 3 |
| Flushing | NY | 3 |
| Houston | TX | 3 |
| Kansas City | MO | 3 |
| Milwaukee | WI | 3 |
| Minneapolis | MN | 3 |
| Philadelphia | PA | 3 |
| Phoenix | AZ | 3 |
| Sacramento | CA | 3 |
| San Diego | CA | 3 |
| San Francisco | CA | 3 |
| Seattle | WA | 3 |
| Washington | DC | 3 |
Games at each ground across the season. A three-game series is three duty days in that state.
How this is worked out
The formula
Income sourced to a state = salary × (duty days there ÷ total duty days) Tax that state charges = its effective rate on the WHOLE salary × the income sourced there Home state = its own rate on everything, less a credit for tax paid elsewhere, capped at what home would itself have charged on that income A baseball club plays 81 games away, at around 16 different grounds in 15 or 16 states, so the denominator matters more here than in any other league: 190 duty days by default, one per away game.
Open How it’s calculated above to see this worked through with your own numbers.
What you enter
- Club
- Choose one of 30 options.Arizona Diamondbacks · Phoenix, AZ · Athletics · Sacramento, CA · Atlanta Braves · Atlanta, GA · Baltimore Orioles · Baltimore, MD · Boston Red Sox · Boston, MA · Chicago Cubs · Chicago, IL · Chicago White Sox · Chicago, IL · Cincinnati Reds · Cincinnati, OH · Cleveland Guardians · Cleveland, OH · Colorado Rockies · Denver, CO · Detroit Tigers · Detroit, MI · Houston Astros · Houston, TX · Kansas City Royals · Kansas City, MO · Los Angeles Angels · Anaheim, CA · Los Angeles Dodgers · Los Angeles, CA · Miami Marlins · Miami, FL · Milwaukee Brewers · Milwaukee, WI · Minnesota Twins · Minneapolis, MN · New York Mets · Flushing, NY · New York Yankees · Bronx, NY · Philadelphia Phillies · Philadelphia, PA · Pittsburgh Pirates · Pittsburgh, PA · San Diego Padres · San Diego, CA · San Francisco Giants · San Francisco, CA · Seattle Mariners · Seattle, WA · St. Louis Cardinals · St. Louis, MO · Tampa Bay Rays · St. Petersburg, FL · Texas Rangers · Arlington, TX · Toronto Blue Jays · Toronto, ON · Washington Nationals · Washington, DC
- Salary for the season
- The 2026 major league minimum is $780,000. Baseball contracts are guaranteed, so for most players this is simply the year's salary.in dollars · 0 or more · defaults to 20000000
- Lives in
- Where he is resident for tax. The single biggest lever on the bill.Same state as the club · Alabama · Alaska — no income tax · Arizona · Arkansas · California · Colorado · Connecticut · Delaware · District of Columbia · Florida — no income tax · Georgia · Hawaii · Idaho · Illinois · Indiana · Iowa · Kansas · Kentucky · Louisiana · Maine · Maryland · Massachusetts · Michigan · Minnesota · Mississippi · Missouri · Montana · Nebraska · Nevada — no income tax · New Hampshire — no income tax · New Jersey · New Mexico · New York · North Carolina · North Dakota · Ohio · Oklahoma · Oregon · Pennsylvania · Rhode Island · South Carolina · South Dakota — no income tax · Tennessee — no income tax · Texas — no income tax · Utah · Vermont · Virginia · Washington — no income tax · West Virginia · Wisconsin · Wyoming — no income tax · Ontario, Canada — resident in Canada
- Signing bonus this year(under More options)
- Taxable only where the player lives, not apportioned across the states he plays in. Rarer in baseball than in football, where contracts are not guaranteed.in dollars · 0 or more · defaults to 0
- Duty days in the season(under More options)
- Spring training through the last game. The denominator every state divides by, and the figure most worth arguing about — a longer season dilutes every away state's share.from 120 to 300 · whole numbers only · defaults to 190
- Duty days per away game(under More options)
- One per game is the usual treatment in baseball: a three-game series is three duty days in that state.from 1 to 3 · whole numbers only · defaults to 1
- Filing status(under More options)
- Choose one of 2 options.Single · Married filing jointly
What you get back
- Total income taxmain answer
- Total compensation
- Federal income tax
- Home state tax, after credits
- Tax to the other states he plays in
- City and county income tax
- Canadian tax, after credit
- State income tax, all states
- After income tax
- Effective total tax rate
- Effective state and local rate
- States he must file in
What this assumes
- Salary is the figure you enter. No player is named and no contract is quoted.
- 190 duty days by default, one per away game; both adjustable, and the season length moves the answer more than anything else here.
- Each state's tax is its effective rate on the whole salary applied to the share sourced there, which is how states tax visiting athletes.
- The home state credits tax paid to other states, capped at what it would have charged on the same income.
- Games at the Rogers Centre are taxed by no US state. Canadian federal and Ontario tax on them is modelled, as is the US foreign tax credit, capped at the US tax on the same income. No US state credits foreign tax.
- Washington DC takes nothing from a non-resident, as the Home Rule Act requires.
- Regular season only: no post-season pay or duty days, no minor-league split-contract portion.
- No payroll tax, no AMT, no agent fees, no escrow.
About this calculator
Baseball is where the jock tax bites hardest, and it is not close.
A footballer plays eight or nine away games and files in about seven states. A baseball player plays 81 away games at some sixteen grounds, and files in a dozen or more. The rate in any one of them is small — three games in Minnesota out of 190 duty days is 1.6% of a salary — but there are a lot of them, and the paperwork is relentless.
Two grounds where nobody can tax him
Washington. The District is forbidden by federal law from taxing non-residents: § 1-206.02(a)(5) of the Home Rule Act says the Council may not "impose any tax on the whole or any portion of the personal income... of any individual not a resident of the District". Every other city with a team taxes visitors if it can. Nationals Park is the only ground in either league where the away side owes nothing at all.
Toronto. The Rogers Centre is in Ontario, so no US state can reach a duty day spent there — and for a visiting club that looks like three or four free games a season. It is not. Canada taxes them, the treaty expressly lets it, and Ontario plus Ottawa together take more than any US state does. Canadian tax is modelled here, along with the credit it earns against the US federal bill.
For a Blue Jays player it is the whole story rather than a footnote: more than half his duty days are in Ontario, at a combined rate above 53%.
Why the season length is the number worth arguing about
Every state's share is its duty days divided by the season's. Stretch the season from 170 days to 210 and every away state's claim shrinks by a fifth, while the home state picks up the slack — and the home state is the one that gives a credit. It is the single assumption that moves the answer most, which is why it is an input rather than a constant.
What this does not do
It names no players and quotes no contracts. The NFL calculator can, because Over the Cap's figures are redistributed under a licence that permits it; nothing equivalent exists for baseball, where the contract databases are proprietary. So the salary is a figure you enter, and the 2026 major league minimum of $780,000 — which the collective bargaining agreement sets as one flat number for everybody, rookie and veteran alike — is the floor to measure from.
Frequently asked questions
▸How many states does an MLB player pay tax in?
Typically twelve to sixteen. A club visits around sixteen grounds a season across fifteen or so states, and the ones with no income tax — Florida, Texas and Washington have teams — drop out, as does the District of Columbia, which is barred from taxing non-residents. A footballer, by comparison, files in about seven.
▸Why do Blue Jays players pay less US tax?
They pay less US tax and more tax overall. More than half their duty days are in Ontario, and no US state may tax a day worked outside the country — but Canada does, at a combined federal and provincial rate above 53%, which is higher than California. The US foreign tax credit recovers part of it against the federal bill, never all. Playing road games in Canada is a small cost for an American-based player; playing home games there is the most expensive address in the sport.
▸Is there really a stadium where visiting players pay no tax?
Nationals Park. The District of Columbia cannot tax the income of non-residents at all — Congress forbade it in the Home Rule Act — so a visiting player's duty days in Washington are taxed by no state and no city. It is the only such ground in American professional sport.
▸How are duty days counted in baseball?
From the start of spring training to the last game of the regular season, including travel days and off days spent with the club. Around 190 is a common assumption, though the exact figure depends on the club's calendar and on what the player can document. Each game in a series counts as a duty day in that state, so a three-game set is three.
▸Does this include the post-season?
No. Play-off pay comes from a central pool rather than the club, is far smaller than salary, and adds duty days in whichever states the club travels to. Both effects are left out.
▸Why does it not name players?
Because there is no baseball salary dataset that can be republished. The NFL version names players and quotes their pay because Over the Cap's figures reach us under a licence that allows it; the equivalent baseball databases are proprietary. Rather than attach a guessed number to a real person, the salary is yours to enter.
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