The short answer
Yes, in almost every state that has an income tax. States tax visiting athletes on the pay earned while working there, usually figured by "duty days." States with no income tax, like Texas, Florida, Tennessee, Nevada, and Washington, charge nothing. A $20 million NBA player based in Miami pays about $492,544 a year in road-game taxes to other states and Canada.
Numbers from the KeepMyCheck calculator using 2026 tax rules. Estimates, not tax advice.
The formula: your pay times (duty days in that state divided by all duty days in the season). Duty days include games, practices, and team travel, from training camp to the last game. Players often file 10 to 20 state returns a year.
A few cities also tax visitors, like Philadelphia, Cleveland, Detroit, and Kansas City, Missouri. Pittsburgh's special 3% tax on visiting athletes was struck down by the Pennsylvania Supreme Court in 2025.
Related questions
- What is the jock tax?
- Income tax that states and some cities charge visiting pro athletes for the days they work there.
- Do NFL players pay taxes in every state?
- They pay in the states with an income tax where they play road games. Because most NFL duty days are practice days at home, the road share is small, about 11% of the season.