XML 87 R63.htm IDEA: XBRL DOCUMENT
v3.21.2

Income Taxes - Reconciliation from United States Statutory Federal Income Tax Rate to Effective Income Tax Rate (Detail) | 12 Months Ended
--- | ---
May 31, 2021 | May 31, 2020 | May 31, 2019
Effective Income Tax Rate Reconciliation [Line Items] |  |  |
Federal income tax rate | 21.00% | 21.00% | 21.00%
State taxes, net of federal benefit | 1.30% | 0.80% | 1.00%
Foreign earnings | 0.20% | 5.90% | (1.10%)
Foreign-derived intangible income benefit | (0.037) | (0.081) | 0
Excess tax benefits from share-based compensation | (4.50%) | (7.20%) | (3.60%)
Income tax audits and contingency reserves | 1.50% | (1.40%) | 1.30%
U.S. research and development tax credit | (0.90%) | (1.80%) | (1.00%)
Other, net | (0.90%) | 2.90% | (1.50%)
EFFECTIVE INCOME TAX RATE | 14.00% | 12.10% | 16.10%
Alterra Corp. V. Commissioner, Inclusion Of Stock-Based Compensation |  |  |
Effective Income Tax Rate Reconciliation [Line Items] |  |  |
Income tax audits and contingency reserves | 1.20% |  |
Withholding Taxes |  |  |
Effective Income Tax Rate Reconciliation [Line Items] |  |  |
Foreign earnings |  | 6.50% |
Held For Sale Accounting Items |  |  |
Effective Income Tax Rate Reconciliation [Line Items] |  |  |
Foreign earnings |  | 2.90% |
Statutory Rate Differences And Other Items |  |  |
Effective Income Tax Rate Reconciliation [Line Items] |  |  |
Foreign earnings |  | (3.50%) |
Other, net | 0.30% |  |
Modification Of Treatment Of Certain Research And Development Expenditures |  |  |
Effective Income Tax Rate Reconciliation [Line Items] |  |  |
Income tax audits and contingency reserves |  | (2.90%) |
Resolution Of IRS Audit And Other Matters |  |  |
Effective Income Tax Rate Reconciliation [Line Items] |  |  |
Income tax audits and contingency reserves |  | 1.50% |
Intra-Entity Transfers Of Inventory |  |  |
Effective Income Tax Rate Reconciliation [Line Items] |  |  |
Other, net |  | 2.30% |
Other Items |  |  |
Effective Income Tax Rate Reconciliation [Line Items] |  |  |
Other, net |  | 0.60% |

X
- Definition Effective Income Tax Rate Reconciliation, Income Tax Audits And Contingency Reserves, Percent + References No definition available. + Details
Name: | nke_EffectiveIncomeTaxRateReconciliationIncomeTaxAuditsAndContingencyReservesPercent
Namespace Prefix: | nke_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition [Line Items] for Effective Income Tax Rate Reconciliation [Table] + References No definition available. + Details
Name: | nke_EffectiveIncomeTaxRateReconciliationLineItems
Namespace Prefix: | nke_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Percentage of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319 + Details
Name: | us-gaap_EffectiveIncomeTaxRateContinuingOperations
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Percentage of domestic federal statutory tax rate applicable to pretax income (loss). + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 6.I.Fact.4) -URI http://asc.fasb.org/extlink&oid=116825942&loc=d3e330036-122817 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319 + Details
Name: | us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Percentage of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations applicable to statutory income tax expense (benefit) outside of the country of domicile. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 6.I.Fact.4) -URI http://asc.fasb.org/extlink&oid=116825942&loc=d3e330036-122817 + Details
Name: | us-gaap_EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Percentage of difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying domestic federal statutory income tax rate to pretax income (loss) from continuing operation, attributable to nondeductible expense for share-based payment arrangement. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 6.I.Fact.4) -URI http://asc.fasb.org/extlink&oid=116825942&loc=d3e330036-122817 + Details
Name: | us-gaap_EffectiveIncomeTaxRateReconciliationNondeductibleExpenseShareBasedCompensationCost
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Percentage of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to other adjustments. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 6.I.Fact.4) -URI http://asc.fasb.org/extlink&oid=116825942&loc=d3e330036-122817 + Details
Name: | us-gaap_EffectiveIncomeTaxRateReconciliationOtherAdjustments
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Percentage of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations applicable to state and local income tax expense (benefit), net of federal tax expense (benefit). + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 6.I.Fact.4) -URI http://asc.fasb.org/extlink&oid=116825942&loc=d3e330036-122817 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319 + Details
Name: | us-gaap_EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Percentage of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to research tax credit. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 6.I.Fact.4) -URI http://asc.fasb.org/extlink&oid=116825942&loc=d3e330036-122817 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319 + Details
Name: | us-gaap_EffectiveIncomeTaxRateReconciliationTaxCreditsResearch
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Percentage of reported income tax expense (benefit) in excess of (less than) expected income tax expense (benefit) computed by applying domestic federal statutory income tax rate to pretax income (loss) from continuing operations, attributable to increase (decrease) from transition tax on accumulated earnings of controlled foreign corporation deemed repatriated pursuant to Tax Cuts and Jobs Act. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319 + Details
Name: | us-gaap_EffectiveIncomeTaxRateReconciliationTaxCutsAndJobsActOf2017TransitionTaxOnAccumulatedForeignEarningsPercent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:pureItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | nke_EffectiveIncomeTaxRateReconciliationAxis=nke_AlterraCorpVCommissionerInclusionOfStockBasedCompensationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | nke_EffectiveIncomeTaxRateReconciliationAxis=nke_WithholdingTaxesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | nke_EffectiveIncomeTaxRateReconciliationAxis=nke_HeldForSaleAccountingItemsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | nke_EffectiveIncomeTaxRateReconciliationAxis=nke_StatutoryRateDifferencesAndOtherItemsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | nke_EffectiveIncomeTaxRateReconciliationAxis=nke_ModificationOfTreatmentOfCertainResearchAndDevelopmentExpendituresMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | nke_EffectiveIncomeTaxRateReconciliationAxis=nke_ResolutionOfIRSAuditAndOtherMattersMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | nke_EffectiveIncomeTaxRateReconciliationAxis=nke_IntraEntityTransfersOfInventoryMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | nke_EffectiveIncomeTaxRateReconciliationAxis=nke_OtherItemsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |