The New England Patriots and Seattle Seahawks will play this Sunday in Super Bowl LX at Levi’s Stadium in Santa Clara, Calif., home of the San Francisco 49ers. But California serving as the location of the game—and, importantly, additional games for Patriots and Seahawks players later in 2026—will bring tax consequences.
California has the highest income tax of any state, with a top marginal rate of 13.3% on wage income and capital gains that exceed $1 million a year. The top rate for wage income climbs to 14.6% when including the State Disability Insurance rate, which has no wage cap. The state income tax is in addition to other taxes, including the federal income tax, which is 37% for single taxpayers with incomes greater than $640,600.
From teams’ star quarterbacks—Drake Maye for the Patriots and Sam Darnold for the Seahawks—to relatively low-paid benchwarmers, all players in the Super Bowl will individually earn the same amount. Winning players will be paid $178,000 while losers will receive $103,000. This is a function of Article 37 of the collective bargaining agreement between the NFL and NFLPA. It governs postseason play and takes an egalitarian approach by treating players on each team the same.
So, at stake in winning the Super Bowl is pride, fame, bragging rights, legacy and an additional $75,000.
That’s pretax, of course. It’s also in addition to taxes on players’ NFL earnings that are considered taxable under California law.
Like other states with “jock taxes,” California taxes non-resident pro athletes a percentage of their income based on “duty days” spent in the state. A duty day is a day in which the athlete performs work-related activities; for an NFL player, that includes not only the day of the game but also days traveling, practicing, attending meetings and otherwise preparing for the game.
The Patriots and Seahawks traveled to California on Sunday, meaning they’ll have at least eight duty days in California (Sunday to Sunday). To the extent they spend additional time after the Super Bowl in California for work, their duty day count will rise.
Later in 2026, players on both the Patriots and Seahawks will accrue additional duty days in the Golden State. The Patriots will play the Los Angeles Chargers in Los Angeles during the 2026 regular season, while the Seahawks will play road games against the 49ers and the Los Angeles Rams, both divisional opponents. Some or all those games will likely occur during 2026, though the 2026 NFL regular ends on Jan. 10, 2027.
There are other variables, of course. They include the possibility of preseason games or scrimmages in California and some players who appear in the Super Bowl who won’t be on their respective teams in 2026 due to free agency, trades and other personnel moves.
To illustrate potential taxes owed by Patriots and Seahawks players to California, let’s consider Maye and Darnold, relying on Spotrac for salary and bonus data.
Keep in mind, our calculations are only estimates based on known information. There are plenty of unknowns that would impact the amount of money owed. They include taxes owed to other states or municipalities (including via jock taxes), endorsement money that generates earnings in California, interest from banking, the sale of any investments or homes, deductions and other variables that intersect with California.
Another major factor is residency, as players may face additional taxes tied to the states where they reside. Maye is from North Carolina while Darnold is from California, but whether they still reside in those states or reside in Massachusetts and Washington, respectively, is not known.
With those caveats, we anticipate that Maye—who signed a four-year, $36.6 million rookie deal in 2024—will pay about $186,000 to California in taxes if he wins the Super Bowl. This reflects his 2025 base salary of $960,000 and that NFL players are now paid over 36 weeks, meaning the 23-year-old will likely receive $480,000 of 2025 salary in 2026. He will also receive half ($537,500) of his 2026 salary ($1,075,000) in 2025.
Maye, like other Patriots players, also earned $58,500 for making the playoffs, $58,500 for winning the division championship and $81,000 for winning the conference championship. He and his Patriots teammates will take home an additional $178,000 for winning the big game.
Darnold, who is in his eighth NFL season, has a much more lucrative contract than Maye. Last year Darnold signed a three-year, $105 million deal with Seattle, which included a $32 million signing bonus and $5.3 million in 2025 base salary. It also contains various bonuses, including a $2.5 million bonus for winning the Super Bowl.
We project that Darnold will pay about $249,000 in taxes to California if the Seahawks defeat the Patriots. In addition to the compensation detailed above, our projection reflects Darnold—and his teammates—earning $58,500 for making the playoffs, $58,500 for winning the division championship, $81,000 for winning the conference championship and $178,000 for winning the Super Bowl.
No one is going to remember Super Bowl 2026 for its tax implications, but it highlights how California and other states with jock taxes aggressively tax athletes who enter their borders—even for only a few days in town.
