Super Bowl LX players lose thousands to California's 'jock tax' on athlete income

February 8, 2026 - 18:21

Athletes competing in Super Bowl LX at Levi's Stadium in Santa Clara are facing a significant financial hurdle beyond the opposing team: California's so-called "jock tax." This state law mandates that visiting professional athletes pay income tax on earnings attributed to work performed within California, calculated precisely down to the number of days spent in the state.

For players, this means their income from the Super Bowl week—including practices, media obligations, and the game itself—is subject to California's top-tier income tax rate of 13.3%. The financial impact is substantial, with estimates suggesting high-earning players could owe tens of thousands of dollars to the state treasury for their participation in the championship event. The rule applies equally to both teams, regardless of which state they call home.

The policy has long been a point of contention among professional athletes and their unions. Critics argue it is an unfair penalty for performing in high-profile events, effectively taxing success. Proponents, however, view it as a straightforward application of tax law, ensuring individuals pay for income earned within the state's jurisdiction. As the global spotlight shines on Santa Clara, the jock tax ensures California will be a definitive winner off the field, collecting revenue from every player on the roster during their pursuit of the Lombardi Trophy.