NFL's New 'Jock Tax' Calculator Reveals Massive State-by-State Tax Gaps for Pro Athletes

A new online tool built by Tax Foundation senior fellow Jared Walczak lets NFL players — and anyone else — see exactly how much their paycheck shrinks depending on which state they play for, and the gaps are staggering. The calculator accounts for federal, state, and local taxes, plus the so-called 'jock tax': the income taxes players owe to other states simply for showing up and competing in away games.

The numbers are eye-opening. Baltimore Ravens quarterback Lamar Jackson, earning roughly $51 million annually, faces a total tax liability of $24 million — including $5 million in state and local taxes. Had he been suiting up for the Los Angeles Rams, that state-and-local bite would balloon to $6.8 million. Meanwhile, if he played in zero-income-tax Tennessee, his state and local burden would collapse to just $257,920, almost entirely from away-game obligations. San Francisco 49ers quarterback Brock Purdy owes $6.2 million in state and local taxes, while Dallas Cowboys quarterback Dak Prescott — playing in no-income-tax Texas — owes just $365,000, though even a single road game in New Jersey can cost him around $75,000 in taxes to Trenton.

Away-game taxes hit even visiting players hard. Kansas City Chiefs defensive tackle Chris Jones, earning about $35 million, racks up roughly $82,000 in California taxes from a single three-day trip to play the Rams — and after Missouri tax credits, he's still out more than $50,000 for that one game. California's aggressive tax posture makes it one of the costliest destinations in the league calendar.

Washington State is flagged as a cautionary tale. Seattle Seahawks wide receiver Jaxon Smith-Njigba has benefited from Washington's lack of a personal income tax since entering the league in 2023, but state Democrats this year pushed through a 9.9% income tax on earnings above $1 million — enacted over constitutional objections and set to take effect in 2028. The law is being challenged in court, but it signals a potential major shift for high earners in the Pacific Northwest.

The tax math is increasingly shaping player decisions. Wide receiver Tyreek Hill acknowledged that state taxes were the decisive factor in his 2022 choice to sign with the Miami Dolphins over the New York Jets — he described it as making a 'grown-up decision.' With most NFL careers short and earnings front-loaded, agents and players are treating state tax regimes as a serious variable in contract negotiations, and the new calculator gives them a precise tool to quantify the tradeoffs.