NFL's 'Jock Tax' Calculator Exposes the Massive State Tax Hits on Pro Athletes

A new online tool built by Tax Foundation senior fellow Jared Walczak is giving NFL players and their agents a granular look at just how much state and local taxes devour their paychecks — and how dramatically a team switch could change the math. The calculator accounts for federal, state, and local taxes, plus the often-overlooked "jock taxes" players owe to other states whenever they travel for away games.

The numbers are striking. Baltimore Ravens quarterback Lamar Jackson, earning roughly $51 million, faces a total tax liability of $24 million — including $5 million in state and local taxes. Had he been playing in California, that state and local bite would jump to $6.8 million. In zero-income-tax Tennessee, by contrast, his entire state and local bill would shrink to just $257,920, all of it from away-game appearances. San Francisco 49ers QB Brock Purdy owes $6.2 million in state and local taxes, while Dallas Cowboys QB Dak Prescott — playing in no-income-tax Texas — owes just $365,000, though even a single game against the New York Giants in New Jersey can cost him roughly $75,000 to Trenton.

Away-game jock taxes can be surprisingly punishing even for brief visits. Kansas City Chiefs defensive tackle Chris Jones, earning around $35 million, racks up an $82,000 California tax bill from a single three-day trip to Los Angeles — and after Missouri tax credits, still nets out owing more than $50,000 for the privilege of playing one game in the state.

Washington State is highlighted as a cautionary tale. Seattle Seahawks wide receiver Jaxon Smith-Njigba has benefited from Washington's lack of income tax since 2023, but state Democrats this year pushed through a 9.9% income tax rate on earnings above $1 million — flouting the state constitution, according to critics — set to take effect in 2028. The law is currently being challenged in court, but the move signals growing tax pressure in states previously considered athlete-friendly.

The broader point is that high-earning athletes with short, high-intensity careers have unusually strong financial incentives to factor taxes into contract and free-agency decisions. It's not hypothetical: wide receiver Tyreek Hill said he was "very close" to signing with the New York Jets in 2022 before choosing the Miami Dolphins, explicitly citing state income taxes as the deciding factor in what he called a "grown-up decision."