Seahawks QB Faces Hefty California Tax Bill After Super Bowl Win

Sam Darnold's Super Bowl earnings will be subject to California's 'jock tax' despite the game being played in Santa Clara.

Feb. 12, 2026 at 3:31am

Seattle Seahawks quarterback Sam Darnold is facing a sizable tax bill from the state of California following his team's Super Bowl victory. Due to California's 'jock tax,' which requires professional athletes to pay state income tax on earnings allocated to games and work performed in the state, Darnold will reportedly owe more to California than the roughly $178,000 he earned for the game itself.

Why it matters

The situation has drawn attention in Washington state as lawmakers debate a proposed 9.9% tax on income above $1 million, which could similarly impact professional athletes playing in Washington. The proposed tax is part of broader income tax legislation aimed at high earners and has raised concerns about the potential for a wider tax footprint than advertised.

The details

Using a 'duty-day' formula that counts practices, meetings, and game days tied to the event, Darnold's California tax bill is expected to exceed his Super Bowl earnings. California imposes the highest state income tax in the country, with a top marginal rate exceeding 13% on income above $1 million, in addition to federal taxes.

  • The Super Bowl victory took place at Levi's Stadium in Santa Clara, California on February 11, 2026.

The players

Sam Darnold

The quarterback for the Seattle Seahawks who won the Super Bowl in 2026.

California

The state that imposes a 'jock tax' requiring professional athletes to pay state income tax on earnings allocated to games and work performed in the state.

Washington

The state that is considering a proposed 9.9% tax on income above $1 million, which could similarly impact professional athletes playing in Washington.

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What’s next

The debate over the proposed income tax in Washington state is ongoing, and the potential impact on professional athletes playing in the state remains a key point of discussion.

The takeaway

The situation with Sam Darnold's California tax bill highlights the complex financial implications for professional athletes playing in different states, as well as the broader debate around high-earner income taxes and their potential impact on businesses and residents.