NFL agent cap 3%NBA agent cap 4%MLB agent cap 5%Top federal rate 2026 37%Bonus withholding over $1M 37%Texas state tax on wages 0%Florida state tax on wages 0%California top rate 13.3%NBA escrow 10% of each check held backNIL money 1099 income, add 15.3% self-employment taxAgent fees for team salary not deductible on your federal returnNFL players file taxes in about 10 to 14 states a year

Free agency tool

Two offers. Which one really pays?

The bigger number does not always win. Put both offers side by side and see what each one leaves in your pocket, and what the other team would have to pay to match.

League

Keeps moreOffer A
Whole deal on paper$40,000,000
Taxes-$16,403,209
Fees-$2,100,000
You keep$21,496,791

$5,374,198 a year on average, 54% of the deal

Offer B
Whole deal on paper$44,000,000
Taxes-$21,870,808
Fees-$2,300,000
You keep$19,829,192

$4,957,298 a year on average, 45% of the deal

The verdict

Miami Heat puts $1,667,598 more in your pocket.

Even though the New York Knicks offer is bigger on paper by $4,000,000. That is taxes and where you live doing the work.

To match Miami Heat’s normal year

$11,929,000

is what the New York Knicks would have to pay you per year (you asked for $11,000,000).

To match New York Knicks’ normal year

$9,222,000

is what the Miami Heat would have to pay you per year (you asked for $10,000,000).

What you keep, year by year

Year 1
$5.37M
$4.96M
Year 2
$5.37M
$4.96M
Year 3
$5.37M
$4.96M
Year 4
$5.37M
$4.96M
Miami Heat New York Knicks

Before you decide

  • Guaranteed money beats headline money. Compare how much of each deal is guaranteed. A bigger contract you can be cut from may pay less than a smaller one that is locked in.
  • Where you live is a choice. Change "You would live in" on each offer to see what keeping a home in a no-tax state does. Moving has to be real: a new home, driver's license, voter registration, and most of your off-days there. States audit this.
  • Cost of living is not in here. A dollar goes further in Memphis than in Manhattan.
  • NBA escrow (10% held back) applies to both offers the same way, so it does not change which one wins.
Full breakdown of one contract

Estimates for education only, using 2026 federal and state rules, league schedules for road games, and the same method as our calculator. Not tax or legal advice. How we calculate.

Comparing offers

How do I compare two contract offers from different teams?+

Compare what you keep, not the headline. Put both offers in with the team, salary, years, bonus, and where you would live. The bigger offer on paper can lose once you count the team's state tax, local taxes, the jock tax, and whether your home state taxes you on top.

What does the 'salary to match' number mean?+

It is the yearly salary the other team would need to pay so you keep the same amount in a normal season. Agents use this idea in free agency. Tax firms sell tools that do it for about $1,750 a year. Here it is free.

Is a no-tax state always the better offer?+

No. It usually helps, but a bigger contract, more guaranteed money, a longer deal, or a better role can outweigh the tax savings. Taxes are one piece of the decision, not the whole thing.