What is Jock Tax?
Jock tax refers to state (and sometimes local) income taxes imposed on non-resident professional athletes for the portion of their income earned while playing or practicing in that state. It’s calculated based on “duty days” (games, practices, etc.) spent in the state as a fraction of total annual duty days, applied to salary, bonuses, and other earnings.
A recent high-profile example involved Sam Darnold after the Seahawks’ Super Bowl win in California. He reportedly faced an estimated $249K in California jock tax for about 8 duty days there (prorating part of his ~$40M contract), exceeding his $178K winner’s bonus and resulting in a net loss of around $71K.
Sam Darnold lost money on Sunday?? Boomer says the NFLPA should shut down any future Super Bowls in California: pic.twitter.com/3Rki5K6HT4
— WFAN Sports Radio (@WFAN660) February 9, 2026
Worst States for Jock Tax
These states have the highest top marginal income tax rates, which heavily impact non-resident athletes via jock tax. High earners like NFL players typically hit the top brackets quickly.
- California: 13.3% (often cited as the worst due to its rate and aggressive enforcement; can include additional payroll elements pushing effective rates higher for wages).
- Hawaii: Up to 11%.
- New York: Up to 10.9% (plus potential NYC local taxes up to ~3.88% for games in the city).
- New Jersey: Up to 10.75%.
- Oregon: Up to 9.9%.
- Minnesota: Up to 9.85%.
Other high-rate states include Vermont, Wisconsin, and Iowa, but the above group represents the most burdensome for visiting pros.
States Without Jock Tax
States without a general personal income tax do not impose jock tax on non-residents (though some may tax interest/dividends). Athletes on teams in these states avoid home-state jock tax and only face it when visiting taxing states.
- Alaska
- Florida
- Nevada
- New Hampshire (no tax on earned income like salaries)
- South Dakota
- Tennessee
- Texas
- Washington
- Wyoming
Washington, D.C. effectively exempts non-resident athletes due to federal rules on commuter taxation.
Comparisons Using Darnold’s Scenario
Using the California Super Bowl case as a baseline ($249K tax owed on prorated earnings for ~8 duty days vs. $178K bonus, netting a ~$71K loss), here’s how similar scenarios might compare in the mentioned states. These are rough estimates scaled from California’s 13.3% rate, assuming comparable duty days (4-5% of annual earnings prorated) and top brackets—no local taxes added unless noted. Actual amounts vary by exact contract, total duty days (~170-200 in NFL), and filings.
- New York — Estimated tax owed: ~$204K; Net vs. $178K bonus: ~$26K loss. (Could rise higher with NYC local tax, approaching CA levels.)
- New Jersey — Estimated tax owed: ~$201K; Net vs. $178K bonus: ~$23K loss. (Very similar to NY without city add-ons.)
- Hawaii — Estimated tax owed: ~$206K; Net vs. $178K bonus: ~$28K loss. (Comparable high impact to NY/NJ.)
- Minnesota — Estimated tax owed: ~$184K; Net vs. $178K bonus: Small gain of ~$6K. (Lower rate often avoids net loss on bonus.)
- Oregon — Estimated tax owed: ~$185K; Net vs. $178K bonus: Small gain of ~$7K. (Similar to Minnesota—significant bite but better than CA.)
In a no-tax state like Florida or Texas, the player would owe $0 in jock tax there and keep the full bonus. California stands out as particularly punishing for events like the Super Bowl.