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To aid in the elucidation of catalytic reaction mechanism of palladacycles, we found that reaction of trifluoro­methane­sulfonic acid with a phosphapalladacycle resulted in elimination of the palladium and formation of the title phospholium salt, C20H26P+·CF3SO3. Selected geometrical parameters include P—biphenyl (av.) = 1.801 (3) Å and P—t-Bu (av.) = 1.858 (3) Å, and significant distortion of the tetra­hedral P-atom environment with biphen­yl—P—biphenyl = 93.93 (13)° and t-Bu—P—t-Bu = 118.82 (14)°. In the crystal, weak C—H...O inter­actions lead to channels along the c axis that are occupied by CF3SO3 anions.
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