The NBA Finals and the 'Jock Tax'?

The so-called 'jock tax' means that the NBA Finals, and other sporting events, are connected to taxes in an interesting way.

basketball and hoop for jock tax nba finals
(Image credit: Getty Images)

The NBA finals 2024 are over and many who tuned in to see the Boston Celtics defeat the Dallas Mavericks in Game 5 are probably not wondering what a jock tax is. But the NBA Finals — and other sporting events — are connected to taxes in a big way. That’s partly due to a lucrative income tax, imposed by most states, known as the “jock tax.” 

And professional athletes aren’t the only ones affected by the tax. Individuals who travel to work with sports teams, and earn income in different states, pay, too.

Subscribe to Kiplinger’s Personal Finance

Be a smarter, better informed investor.

Save up to 74%
https://cdn.mos.cms.futurecdn.net/hwgJ7osrMtUWhk5koeVme7-200-80.png

Sign up for Kiplinger’s Free E-Newsletters

Profit and prosper with the best of expert advice on investing, taxes, retirement, personal finance and more - straight to your e-mail.

Profit and prosper with the best of expert advice - straight to your e-mail.

Sign up

To continue reading this article
please register for free

This is different from signing in to your print subscription


Why am I seeing this? Find out more here

Kelley R. Taylor
Senior Tax Editor, Kiplinger.com

As the senior tax editor at Kiplinger.com, Kelley R. Taylor simplifies federal and state tax information, news, and developments to help empower readers. Kelley has over two decades of experience advising on and covering education, law, finance, and tax as a corporate attorney and business journalist.