How It Works

The rules and format of the JFarbs Calcutta Auction

What is a Calcutta?

A Calcutta is an auction-style pool where participants bid on teams in a tournament. Instead of picking winners on a bracket, you buy teams at auction and earn money based on how far they advance. Think of it like a fantasy draft, but with real money and the madness of March.

The Auction

13 owners bid on 60 auction entries covering all 68 NCAA Tournament teams. Lower seeds (15/16) are bundled into packages.

Bidding is open — anyone can bid on any team. The highest bidder wins the team and is responsible for that team's price.

Salary Cap & Luxury Tax

Salary Cap
$100
Tax Rate
$2 per $1 over

Every owner has a $100 salary cap. For every $1 you spend over the cap, you pay an additional $2 luxury tax.

This creates a strategic dilemma: go all-in on elite teams and pay heavy tax, or spread your budget across more picks to stay under the cap?

This year's auction generated $4562 in item spending and $6524 in tax, for a total pot of $11,086.00.

Payout Structure

Every win earns a percentage of the total pot ($11,086.00). Payouts increase as teams advance deeper.

1Round of 64 Win
1.00%$110.86
2Round of 32 Win
1.75%$194.01
3Sweet 16 Win
2.00%$221.72
4Elite Eight Win
3.00%$332.58
5Final Four Win
3.00%$332.58
6Championship Win
4.00%$443.44
7Blowout Bonus
2.00%$221.72
Blowout Bonus: The team that gets blown out by the largest margin earns their owner 2% of the pot. Sometimes losing big pays off!

How to Win

The Calcutta Champion is the owner with the highest profit (total payouts minus total spending including tax).

You don't need to own the National Champion to win — smart value picks and multiple deep runs can outperform a single expensive team. It's all about the spread.

By the Numbers

13
Owners
60
Auction Entries
$11,086.00
Total Pot
$4562
Item Spending
$6524
Tax Collected
59%
Pot from Tax