| 1 |
Florida Panthers |
Sunrise |
Florida |
0% |
No state income tax |
| 1 |
Tampa Bay Lightning |
Tampa |
Florida |
0% |
No state income tax |
| 1 |
Dallas Stars |
Dallas |
Texas |
0% |
No state income tax |
| 1 |
Nashville Predators |
Nashville |
Tennessee |
0% |
No state income tax |
| 1 |
Seattle Kraken |
Seattle |
Washington |
0% |
No state income tax (has capital gains tax) |
| 1 |
Vegas Golden Knights |
Paradise |
Nevada |
0% |
No state income tax |
| 7 |
Utah Hockey Club |
Salt Lake City |
Utah |
~4.65% |
Flat state income tax |
| 8 |
Colorado Avalanche |
Denver |
Colorado |
~4.40% |
Flat state income tax |
| 9 |
Carolina Hurricanes |
Raleigh |
North Carolina |
~4.5% |
Phasing down |
| 10 |
Arizona Coyotes (former) |
Tempe |
Arizona |
~2.5%+ |
Team relocated. Low base, surcharges possible. |
| 11 |
St. Louis Blues |
St. Louis |
Missouri |
~4.8% |
Phasing down |
| 12 |
Philadelphia Flyers |
Philadelphia |
Pennsylvania |
~6.86% |
State (3.07%) + City (~3.79%) |
| 13 |
Pittsburgh Penguins |
Pittsburgh |
Pennsylvania |
~6.07% |
State (3.07%) + City (~3%) |
| 14 |
Detroit Red Wings |
Detroit |
Michigan |
~6.65% |
State (4.25%) + City (~2.4%) |
| 15 |
Columbus Blue Jackets |
Columbus |
Ohio |
~6.0% |
State (~3.5%) + City (~2.5%) |
| 16 |
Chicago Blackhawks |
Chicago |
Illinois |
~4.95% |
Flat state income tax |
| 17 |
Boston Bruins |
Boston |
Massachusetts |
~5% or 9% |
5% base + 4% "millionaire's tax" over $1M |
| 18 |
Washington Capitals |
Washington D.C. |
Dist. of Col. |
~10.75% |
D.C. progressive tax |
| 19 |
Buffalo Sabres |
Buffalo |
New York |
~10.9% |
State only (no significant NYC tax for Buffalo) |
| 20 |
Minnesota Wild |
St. Paul |
Minnesota |
~9.85% |
State progressive tax |
| 21 |
New Jersey Devils |
Newark |
New Jersey |
~10.75% |
State progressive tax |
| 22 |
Anaheim Ducks |
Anaheim |
California |
~13.3% (or 14.4%) |
Incl. 1% mental health tax over $1M |
| 22 |
Los Angeles Kings |
Los Angeles |
California |
~13.3% (or 14.4%) |
Incl. 1% mental health tax over $1M |
| 22 |
San Jose Sharks |
San Jose |
California |
~13.3% (or 14.4%) |
Incl. 1% mental health tax over $1M |
| 25 |
New York Islanders |
Elmont |
New York |
~14.776% |
State (~10.9%) + NYC tax (~3.876%) if applicable |
| 25 |
New York Rangers |
New York City |
New York |
~14.776% |
State (~10.9%) + NYC tax (~3.876%) |
| 27 |
Edmonton Oilers |
Edmonton |
Alberta |
~15% |
Provincial rate. Combined w/ Fed > 48% |
| 27 |
Calgary Flames |
Calgary |
Alberta |
~15% |
Provincial rate. Combined w/ Fed > 48% |
| 29 |
Winnipeg Jets |
Winnipeg |
Manitoba |
~17.4% |
Provincial rate. Combined w/ Fed > 50.4% |
| 30 |
Vancouver Canucks |
Vancouver |
British Columbia |
~20.5% |
Provincial rate. Combined w/ Fed > 53.5% |
| 31 |
Ottawa Senators |
Ottawa |
Ontario |
~20.53% |
Provincial (incl. surtax). Combined w/ Fed > 53.53% |
| 31 |
Toronto Maple Leafs |
Toronto |
Ontario |
~20.53% |
Provincial (incl. surtax). Combined w/ Fed > 53.53% |
| 33 |
Montreal Canadiens |
Montreal |
Quebec |
~25.75% |
Provincial rate. Combined w/ Fed > 53.31% (diff. fed. abatement) |