In the days following his trade from the Browns to the Rams, defensive end Myles Garrett received a new contract. As recently explained, the deal carries no new dollars over the five years that were left on his deal with the Browns.
This means that Garrett will be, as a practical matter, taking a pay cut.
The Browns owed Garrett $179 million from 2026 through 2030. The Rams owe Garrett $179 million from 2026 through 2030. Given the significant differences in state income tax rates between Ohio and California — 3.125 percent versus 13.3 percent — Garrett will lose 10 percent of his gross pay that, in Cleveland, he would have kept.
No, it’s not a straight and complete 10 percent. Game checks are taxed in the states where the games are played. Still, 10 of 20 games each year are played at home — and bonus money typically is taxed in the state where the player’s team plays.
The Rams got a gift on this one, because Garrett could have made a very fair and reasonable request to have his pay increased to offset the elevated tax burden. And it’s no small issue; the difference is in the millions.
He received a bump from $30.5 million to $37 million in 2026, which helps. But the total dollars over the next five years (and the first three) are unchanged.
Will Garrett make up the difference in marketing opportunities, now that he’ll be based in L.A.? Possibly. Regardless, it would have been more than reasonable for Garrett to ask for a pay increase in connection with his trade, especially since he has a no-trade clause.
Even though he didn’t renew his request for a trade after the 2025 season, the fact that he accepted the trade despite the dramatically higher state income tax rate says it all. He wanted a fresh start with a contender, and he was willing to give up a significant chunk of cash to make that happen.