How much tax do athletes pay on NIL money in Louisiana?

On $25,000 of NIL income in 2026, a single athlete in Louisiana with no other income owes about $4,415 in total and keeps $20,585. On $100,000 the total is about $24,767. That covers self-employment, federal income and Louisiana state tax.

Does Louisiana tax NIL income?

Yes. Louisiana taxes NIL income at a flat 3%, the same way it taxes other self-employment income. No Louisiana law exempts NIL pay.

Do I have to pay estimated taxes on NIL income in Louisiana?

Usually. Federal estimates are due once you expect to owe $1,000 or more for the year (unless you owed nothing the year before). For Louisiana's own tax, estimates are required when you expect to owe more than $1,000 ($2,000 filing jointly). Due April 15, June 15, September 15 and January 15.

Is NIL income taxed like a paycheck?

No. NIL is usually paid on a 1099 with nothing withheld, so you pay both halves of Social Security and Medicare as self-employment tax (15.3%) and are responsible for paying your income tax during the year.

— NIL taxes · Louisiana · 2026

Louisiana NIL tax calculator

Louisiana taxes NIL income at a flat 3%, on top of federal income tax and self-employment tax, and nothing is withheld from a 1099. Enter your earnings to see what you keep in 2026.

Figures last verified Oct 25, 2026 against the IRS and Louisiana Department of Revenue

How Louisiana taxes NIL income

Louisiana taxes NIL income at a flat 3% after a $12,838 standard deduction for 2026 ($25,676 filing jointly), with no personal exemption since 2025's tax overhaul. On $25,000 of NIL income a single athlete in Louisiana owes about $312 in state tax and keeps about $20,585, or 82.3%.

Louisiana starts from federal adjusted gross income, which is your NIL income minus the deductible half of self-employment tax, then subtracts its $12,838 standard deduction for a single filer.

That state tax is on top of federal self-employment tax (15.3% on 92.35% of your net earnings, with the Social Security part capped at $184,500 in 2026) and federal income tax.

What athletes keep in Louisiana: three examples

At $5,000, $25,000 and $100,000 of NIL income, a single athlete in Louisiana keeps 85.9%, 82.3% and 75.2%. Self-employment tax is the biggest bill at the low end; income tax grows with earnings.

Louisiana, 2026, single filer, NIL as the only income
NIL income	Self-employment tax	Federal income tax	Louisiana tax	Take-home	You keep
$5,000	$706	$0	$0	$4,294	85.9%
$25,000	$3,532	$571	$312	$20,585	82.3%
$100,000	$14,130	$8,235	$2,403	$75,233	75.2%

These assume no other income, no business expenses and the 2026 federal standard deduction. Business expenses (travel to a shoot, an agent's fee, equipment you need for the deal) lower every line. Run your own numbers above.

Louisiana rules that change the bill

Two 2025 bills (HB 166 and HB 168) to deduct NIL pay died in committee, and the state's 2026 NIL law (Act 810) has no tax provision.

Estimates are required when you expect to owe more than $1,000 ($2,000 filing jointly).

Quarterly estimated tax in Louisiana

Nothing is withheld from NIL pay, so the IRS expects estimated payments once you'll owe $1,000 or more for the year: April 15, June 15 and September 15, 2026, and January 15, 2027. For Louisiana's own tax, estimates are required when you expect to owe more than $1,000 ($2,000 filing jointly). Due April 15, June 15, September 15 and January 15.

A first-year athlete who owed no federal tax the year before doesn't have to make federal estimates. Setting aside a share of every payment as it arrives is the simplest way to cover the bill either way; the NIL taxes guide explains how.

Louisiana NIL rules

Taxes are one half of a deal; the other is whether the deal is allowed. Louisiana's NIL rules cover the state law, what high-school athletes can do, and whether collectives can operate there.

Frequently asked questions

How much tax do athletes pay on NIL money in Louisiana?: On $25,000 of NIL income in 2026, a single athlete in Louisiana with no other income owes about $4,415 in total and keeps $20,585. On $100,000 the total is about $24,767. That covers self-employment, federal income and Louisiana state tax.
Does Louisiana tax NIL income?: Yes. Louisiana taxes NIL income at a flat 3%, the same way it taxes other self-employment income. No Louisiana law exempts NIL pay.
Do I have to pay estimated taxes on NIL income in Louisiana?: Usually. Federal estimates are due once you expect to owe $1,000 or more for the year (unless you owed nothing the year before). For Louisiana's own tax, estimates are required when you expect to owe more than $1,000 ($2,000 filing jointly). Due April 15, June 15, September 15 and January 15.
Is NIL income taxed like a paycheck?: No. NIL is usually paid on a 1099 with nothing withheld, so you pay both halves of Social Security and Medicare as self-employment tax (15.3%) and are responsible for paying your income tax during the year.

Sources

La. R.S. 47:32 (flat 3% rate, Act 11 of 2024) — Louisiana State Legislature
Revenue Information Bulletin 26-019: 2026 standard deduction — Louisiana Department of Revenue
Declaration of estimated income taxes — Louisiana Department of Revenue
Rev. Proc. 2025-32: 2026 tax brackets, standard deduction and QBI thresholds — IRS
Form 1040-ES (2026): Social Security wage base and estimated tax dates — IRS
Self-Employment Tax (Social Security and Medicare Taxes) — IRS