US Trends

is there a jock tax in california

Yes. California does have what’s commonly called a “jock tax,” and it’s been getting fresh attention lately because of events like Super Bowl LX being played in Santa Clara in 2026.

What the “jock tax” in California actually is

Despite the nickname, the jock tax in California is not a special extra tax rate just for athletes. It’s simply California’s regular state income tax applied to non‑residents who earn money there, using a special allocation formula.

  • If you are a non‑resident athlete (or entertainer) and you get paid for games, appearances, or performances in California, the state treats a slice of your annual income as “California‑source” and taxes that portion at its normal rates.
  • If you live in California , you are taxed on your worldwide income anyway, so the “jock tax” label doesn’t change your basic situation—it mostly matters for visiting pros.

In sports and tax circles, it’s called a “jock tax” because professional athletes are easy for states to track: salaries are public, schedules are fixed, and games happen across many states.

How California calculates the jock tax (duty days)

California uses a duty days formula, not a per‑game flat rule.

In simple terms:

  1. Count your total duty days in the season (from first official preseason activity to the last game: games, practices, travel, meetings, media obligations).
  1. Count how many of those duty days were in California.
  1. Divide California duty days by total duty days to get a ratio.
  2. Multiply that ratio by your total compensation for the season to get your California‑source income, and then apply California’s income tax rates (which can run over 13% at the top brackets).

Illustrative example (based on typical explanations):

  • A player earns 101010 million dollars in salary.
  • They have 200 duty days, 20 of which are in California, so 10% of their income is treated as California‑source.
  • California taxes that 10% at its normal marginal rates; at top brackets, that’s often described as roughly a 13% hit on that slice.

For events like the Super Bowl, tax practitioners note that media days and related obligations in the host state can make it around 8 duty days in California, translating into a few percent of a player’s annual income being taxed there.

Who else gets hit (it’s not just athletes)

Even though it’s branded as a jock tax, the structure applies to other traveling professionals , especially:

  • Touring musicians and performers
  • Large touring shows (e.g., major stage productions, circus troupes)
  • Other high‑earning pros whose work requires short stints in the state

Tax guides point out that many states and big cities now use similar rules—California was one of the early high‑profile examples, but it’s part of a broader pattern of states claiming their slice when you earn income within their borders.

Why it’s in the news now

In early 2026, the topic has been trending again because:

  • Super Bowl LX in Santa Clara triggers California jock tax for all players on both teams; analyses highlight that players lose tens of thousands of dollars of bonus money to California taxes, on top of their home‑state obligations.
  • Commentary notes that while fans imagine a special “Super Bowl tax,” what’s really happening is California applying its standard income tax to the duty‑day share of each player’s multi‑million‑dollar salary.

Financial advisors and tax planners are using this moment to remind athletes that careful tracking of duty days and smart residency planning (for example, living in states like Florida or Texas that have no state income tax) can significantly change the overall bill—even though they cannot eliminate the California slice whenever they work there.

Quick recap (jock tax in California)

  • Yes , there is a “jock tax” in California.
  • It’s not a special surcharge , but California’s normal income tax applied to the portion of income earned in the state by non‑residents, using duty days to apportion income.
  • It affects pro athletes, entertainers, and other traveling high‑earners whose work brings them into California.
  • Big events like Super Bowl LX and the upcoming major sports spectacles keep the topic in the spotlight because the amounts involved can reach six figures for star players.

Information gathered from public forums or data available on the internet and portrayed here.