Super Bowl LX Players Face California 'Jock Tax' on Earnings

California's tax on athlete income will reduce Super Bowl bonuses by thousands of dollars

Published on Feb. 8, 2026

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Players competing in Super Bowl LX in Santa Clara, California will face the state's 'jock tax', which requires professional athletes to pay taxes based on the number of days they spend in the state for games, practices, and media obligations. This will significantly reduce the take-home pay for players, with winners earning around $86,000 and losers earning around $49,800 after taxes.

Why it matters

The 'jock tax' is a common practice in many states, but it adds a significant financial burden for professional athletes who must navigate a complex web of state and local taxes throughout the season. This highlights the need for players to have strong financial advisors to help manage their tax obligations.

The details

California's 'jock tax' assesses taxes on professional athletes based on the number of 'duty days' they spend in the state for games, practices, and other team-related activities. This means that even though the Super Bowl is a single event, players will be taxed on their entire game bonuses based on the ratio of days spent in California compared to their total duty days for the season. The winning team's players will see their $178,000 bonuses reduced to around $86,000 after taxes, while the losing team's players will see their $103,000 bonuses reduced to around $49,800.

  • Super Bowl LX will be played on February 8, 2026 in Santa Clara, California.

The players

Jeffrey Degner

A research fellow in economics at the American Institute for Economic Research who commented on the impact of California's 'jock tax' on Super Bowl player earnings.

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What they’re saying

“What that means here is that the winning team, their take-home pay will be approximately $86,000. If you're on the losing side, the take-home would be about $49,800.”

— Jeffrey Degner, Research Fellow in Economics (FOX Business)

What’s next

The players will need to work closely with their financial advisors to ensure they properly calculate and pay their California 'jock tax' obligations in addition to their other state and federal tax liabilities.

The takeaway

California's 'jock tax' highlights the complex tax situation faced by professional athletes, who must navigate a web of state and local taxes throughout the season. This underscores the importance of players having strong financial advisors to help manage their tax burdens and ensure they keep as much of their earnings as possible.