Spotrac’s breakdown of Deebo Samuel’s contract paints a pretty clear picture of how the 49ers are viewing him heading into 2026. The money is there, but the real story is in the incentives, which tell you exactly what San Francisco is asking from its receiver.
Samuel got $3.76 million guaranteed, including just a $490,000 signing bonus. That’s a steep drop from the deal he signed in 2022, when he landed $58 million in guarantees and about $16 million in total bonuses.
The biggest chunk of the incentive package starts with availability. Samuel is set to collect a $20,000 per-game active bonus, which is listed as “Likely to be earned.” If he’s active for all 17 regular-season games, that adds up to $340,000.
There’s also a Pro Bowl bonus attached to his season. If Samuel makes it, he gets $100,000.
Production incentives are built in as well. Samuel can earn $200,000 if he reaches 600 scrimmage yards, and that jumps to $450,000 if he gets to 803. The same structure applies to his touchdown incentives: five total touchdowns is worth $200,000, while seven touchdowns pays $450,000.
Return value matters here, too. If Samuel finishes in the top 10 on average in kick returns, he’ll earn $250,000.
And then there’s the snap count incentive. Samuel needs to play 68% of the offensive snaps this season to pick up another $250,000.
One key wrinkle runs through the entire incentive package: every one of those values doubles if the 49ers make the playoffs.
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