Feb 8, 2026; Santa Clara, CA, USA; Seattle Seahawks quarterback Sam Darnold (14) celebrates after defeating the New England Patriots in Super Bowl LX at Levi's Stadium. Mandatory Credit: Mark J. Rebilas-Imagn Images TPX IMAGES OF THE DAY
(Santa Clara, California) – Winning the Super Bowl usually comes with champagne, confetti, and a hefty bonus. But for Sam Darnold, the victory also came with an unexpected financial twist.
Darnold, who led the Seattle Seahawks to a Super Bowl win at Levi’s Stadium, earned a $178,000 bonus for the championship. However, due to a little-known tax rule commonly referred to as the “jock tax,” his appearance in California may have ultimately left him worse off financially than if the game had never been played there.
The jock tax requires professional athletes to pay state income taxes in every jurisdiction where they work. Rather than taxing only the game check, states calculate taxes based on “duty days,” which include practices, meetings, media obligations, and travel days. Those duty days are then used to apportion a percentage of a player’s entire season salary to that state.
Because the Super Bowl was played in California, which has the highest state income tax rate in the country at 13.3%, Darnold’s additional Super Bowl duty days triggered a reallocation of his season-long income to California. Under common assumptions, those extra days allowed the state to tax a portion of his annual salary — not just the $178,000 bonus.
For a quarterback earning over $33 million per year, that reallocation can be costly. Estimates suggest California could tax roughly $1.5 million of Darnold’s income, resulting in a state tax bill of nearly $198,000 — more than the Super Bowl bonus itself.
While the situation has drawn attention because of its headline-grabbing math, tax experts note this is not an anomaly but rather a structural feature of the jock tax system. Players on teams based in low- or no-income-tax states, such as Florida or Texas, generally avoid this outcome during the regular season. But when major events like the Super Bowl are held in high-tax states, visiting players can suddenly face significant tax exposure.
Players on California-based teams experience the jock tax year-round, as most of their duty days already fall within the state. For them, the Super Bowl does not dramatically change their tax burden. For out-of-state players like Darnold, however, the championship game can shift millions of dollars of income into California’s tax net in a matter of days.
Despite the financial impact, no player would ever turn down a Super Bowl appearance over taxes alone. Still, Darnold’s case has renewed debate over whether the NFL should adjust championship compensation when games are held in high-tax jurisdictions — especially with future Super Bowls scheduled to return to California.
In the end, Darnold leaves with a Lombardi Trophy and a place in NFL history. But thanks to the jock tax, he also leaves California with a reminder that where you win can matter just as much as how much you win.
