For the full overview of ESSB 6346 — including founder and investor impacts, QSBS, and the constitutional challenges — see Washington’s New Income Tax: What Founders, Investors, Athletes, and High Earners Need to Know.
Washington enacted a 9.9% individual income tax scheduled to apply beginning January 1, 2028. For nonresident professional-team athletes and other team personnel whose total compensation exceeds $1 million in the tax year, §404 apportions covered compensation using duty days. Tax is then computed after applicable modifications, deductions, and credits; it is not simply 9.9% of the apportioned gross compensation. Resident athletes follow the resident-income rules. See ESSB 6346, §§201, 314–315, and 404.
“Jock tax” is an informal name for income taxes applied to visiting athletes. It is not a separate Washington tax. The new state income tax has a 9.9% rate for Washington taxable income beginning in 2028; individual liability depends on residency, income sourcing, deductions, and credits.
This article is for athletes, and for the agents, team financial advisors, player associations, and general managers who advise them — with the statutory mechanics and the math.
This post is part of our Complete Guide to Washington’s New Income Tax.
Washington Has Long Lacked a Broad Personal Income Tax. That Changes in 2028.
Washington has never had a broad personal income tax. For decades, that made the state genuinely attractive for professional athletes who play for Washington teams. The Seahawks, Mariners, Sounders, and Kraken have all been able to use Washington's tax position as a recruiting tool. Other things being equal, a $20 million contract in Washington was worth more than the same contract in California, New York, or Massachusetts.
ESSB 6346 begins dismantling that advantage. Starting January 1, 2028, a 9.9% tax applies to Washington taxable income. For athletes earning at the top of professional sports salary structures — and many earn well above the threshold — this is material money.
The enacted law contains a specific contingency: under §1202, if a court of final jurisdiction invalidates §201, §§1–1003 and 1201–1209 become null and void. Sections 1101–1106 are outside that clause. Section 1209 states the legislature’s intent that DOR spend appropriated funds on implementation regardless of litigation. This explains the statutory mechanism, not the current status of any lawsuit. See ESSB 6346.
What "Washington Taxable Income" Actually Means
The 9.9% tax doesn't apply to gross income or salary. It applies to Washington taxable income — a defined term that matters a great deal for how the math works.
The computation starts with federal adjusted gross income, then applies a series of Washington-specific modifications (§§302–308, 401–407) to arrive at Washington base income, and then applies further adjustments (§§309–314) to arrive at Washington taxable income. Critically, §314 provides a $1 million standard deduction — which is how the statute limits the tax to individuals with income above $1 million.
For spouses or domestic partners, they share one combined $1 million deduction regardless of whether they file jointly or separately.
For a nonresident, §315 multiplies the standard deduction by Washington base income divided by federal AGI from all sources, capped at one. This is an income ratio, not automatically the duty-day ratio. The two match in the simplified examples below only because compensation is assumed to be the taxpayer’s entire federal AGI and there are no other adjustments.
Washington's Duty-Day Apportionment Rules: How They Work
Section 404 covers nonresident athletes and other individuals rendering services to a professional athletic team only if their total compensation exceeds $1 million in the tax year. It includes qualifying coaches and other personnel. That is the special apportionment rule’s scope; it does not establish that everyone outside it is exempt from all other Washington income-tax rules.
For a covered nonresident, identify annual compensation and count Washington duty days and total duty days for that tax year. Then apply the nonresident deduction and other relevant adjustments. Residence in another state does not, by itself, eliminate Washington-source income.
Washington-apportioned compensation = (Washington duty days ÷ total duty days for the tax year) × covered compensation received for the tax year
Section 404 defines duty days by reference to the tax-year period from the start of official preseason training through the last game the team competes in or is scheduled to compete in during that tax year. Use the statutory tax-year measure and the individual’s facts; do not substitute games played or a league-wide season estimate. A season that crosses calendar years requires particular care.
The act does not prescribe a fixed duty-day total for the NFL, NBA, MLB, NHL, or MLS. Build the calculation from records for the relevant tax year:
- Official preseason or training-period dates and the team’s game schedule.
- The individual’s team-service and location records, including travel and practice days.
- The covered compensation received during the tax year.
- Any applicable DOR rules, including an alternative fair-and-equitable methodology authorized by §404(2)(b).
A road trip is not automatically two, three, or four Washington duty days. Count the days attributable to Washington under the applicable rules and actual itinerary. Keep the day-count assumptions separate from the tax arithmetic.
Illustrative Calculations for Visiting Players
NFL Example — Visiting Team, Regular Season Game in Seattle (2028 onward)
Assume a nonresident player receives $25 million of covered compensation in 2028, has exactly 200 total duty days and 3 Washington duty days, and has no other income or adjustments. Federal AGI is therefore $25 million. These day counts are hypothetical, not an NFL standard.
- Washington duty-day fraction: 3 ÷ 200 = 1.5%.
- Washington base income: $25,000,000 × 1.5% = $375,000.
- Prorated deduction: $1,000,000 × ($375,000 ÷ $25,000,000) = $15,000.
- Washington taxable income: $375,000 − $15,000 = $360,000.
- Washington tax before credits: $360,000 × 9.9% = $35,640.
The same assumptions produce $57,915 of Washington tax on $40 million of compensation and $72,765 on $50 million. These are sensitivity examples, not estimates for a named player or an entire visiting roster. Other income, adjustments, credits, or day counts change the result.
Hypothetical Basketball Example
Assume a covered nonresident basketball player receives $35 million of compensation in 2028, with 200 total duty days and 4 Washington duty days. Assume that compensation is the player’s entire federal AGI, with no other adjustments. This illustrates the formula without predicting a Seattle team or game schedule.
- Washington duty-day fraction: 4 ÷ 200 = 2%.
- Washington base income: $35,000,000 × 2% = $700,000.
- Prorated deduction: $1,000,000 × ($700,000 ÷ $35,000,000) = $20,000.
- Washington taxable income: $700,000 − $20,000 = $680,000.
- Washington tax before credits: $680,000 × 9.9% = $67,320.
The four Washington duty days are assumed; a particular two-game trip may produce a different count.
MLB Example — Series at T-Mobile Park
Assume a covered nonresident baseball player receives $20 million of compensation in 2028, has 200 total duty days and 5 Washington duty days, and has no other income or adjustments. These are illustrative inputs, not a standard MLB denominator or an assumed count for every three-game series.
- Washington duty-day fraction: 5 ÷ 200 = 2.5%.
- Washington base income: $20,000,000 × 2.5% = $500,000.
- Prorated deduction: $1,000,000 × ($500,000 ÷ $20,000,000) = $25,000.
- Washington taxable income: $500,000 − $25,000 = $475,000.
- Washington tax before credits: $475,000 × 9.9% = $47,025.
Use the player’s actual tax-year records before turning this illustration into a filing or contract projection.
Employer Reporting Requirements
Agents and payroll professionals need to flag this immediately: §404 imposes reporting obligations on the teams themselves, not just the players.
Section 404(3) applies to a person transacting business in Washington who pays covered compensation to a professional-team member. The report identifies members reasonably assumed to owe tax. Its statutory deadline is April 15 following the reporting year, or another time DOR requires by rule. Required information includes:
- Total compensation paid to the covered team members for whom the report is made.
- A roster covering members at any time during the year, with each member’s taxpayer identification number and compensation.
- Washington duty days and total duty days for each member.
- Additional information DOR requires by rule.
A visiting team or other covered payer can have this reporting obligation even though it is based outside Washington. Prepare to track compensation and duty days for the 2028 tax year, and check DOR’s implementing requirements and filing instructions before submitting the report.
What This Means for Washington Teams: Free Agency Math Just Changed
For a Washington resident with $20 million of Washington base income in 2028, no additional deductions, and the full $1 million standard deduction, the simple pre-credit calculation is:
- Washington base income: $20 million.
- Standard deduction: $1 million.
- Washington taxable income: $19 million.
- Washington income tax before credits: $19 million × 9.9% = $1,881,000.
A California comparison requires a separate California calculation using that state’s own brackets, deductions, sourcing rules, and credits. Applying California’s top rate to income above Washington’s $1 million deduction does not produce a valid California tax estimate.
Under §203, a Washington resident may receive a credit for qualifying income tax paid to another state or covered jurisdiction on income sourced there and included in Washington base income. The credit is calculated separately for each jurisdiction and is limited by the statutory formula and Washington tax otherwise due. Unused credit is not refundable and cannot be carried to another year. Away-game taxes therefore require a player-specific calculation; they are not automatically reimbursed dollar for dollar. See §203.
NIL Income and Student Athletes
Section 407 supplies separate sourcing rules for nonresident student athletes. Do not apply the professional-team duty-day formula automatically to NIL receipts.
For a nonresident student athlete, §407(1) allocates NIL income to Washington when the related publicity services primarily occur in Washington. Examine the services connected with the particular commercial use:
- A Seattle photoshoot can support Washington sourcing when the related publicity services primarily occur here.
- The same analysis applies to a sponsored appearance or promotional event.
- For a sponsored social-media arrangement, examine the related services as a whole; the location of a single upload does not necessarily settle the result.
Attending UW or WSU does not by itself determine an athlete’s tax residency. A nonresident student athlete applies §407’s sourcing rules; a Washington resident starts with the resident-income rules. Review residency and each income stream separately.
For nonresident student athletes’ institutional revenue-sharing payments, §407(2) already directs apportionment consistent with a duty-day methodology and requires DOR to submit proposed implementing legislation by January 1, 2028. The statute establishes the framework; implementation details need monitoring. See §407.
Why the Washington Formula Needs Its Own Review
Washington’s statute controls the Washington calculation. Section 404 specifies a tax-year duty-day ratio and authorizes DOR to adopt alternative fair-and-equitable methodologies by rule. A payroll allocation used for another jurisdiction should be checked against those requirements before being reused.
The allocation determines Washington-source compensation. The deduction calculation and any available credits remain separate steps. A correct day count alone does not establish the final tax bill.
How Other States Do It
Do not assume that another state uses Washington’s definition of duty days, the same compensation base, or the same deductions and credits. Check each jurisdiction’s rules when preparing a multistate return or comparing competing contract offers.
Washington is simply joining this system. The difference is that Washington is going from no broad income tax to 9.9% in a single step, effective January 1, 2028, with no phase-in period.
Practical Takeaways
For agents and financial advisors: Build tax-year compensation and duty-day records into 2028 planning. Review multi-year contracts for the timing of payments and the applicable sourcing rules. A contract signed before 2028 is not, merely for that reason, outside the new tax.
For team payroll and finance departments: Identify covered members, reporting payers, and the information required by §404. April 15 is the statutory default deadline for the preceding year’s report, subject to another date prescribed by DOR rule.
For GMs and team executives: Compare after-tax offers player by player, using actual residency, compensation, deductions, sourcing, and credit assumptions. Headline state rates alone do not establish the better offer.
For sports journalists and analysts: Distinguish enacted 2028 rules from tax currently due, and label projected player or team totals with their income and duty-day assumptions.
The Bigger Picture
The enacted law changes the tax planning for athletes and covered team personnel beginning in 2028. Teams and advisors should prepare the compensation, location, and reporting records needed to apply Washington’s rules.
Track any legislative changes, implementing rules, and court orders before relying on a future tax projection. The null-and-void provision described above has a specific trigger; the existence of a lawsuit alone does not establish that the tax has been suspended.
For a visiting athlete, start with three questions: Does §404 cover the individual? How much compensation is apportioned to Washington? What deductions and credits apply? Answering those questions from records produces a useful estimate.
Questions about how Washington's new income tax applies to your situation? I'm happy to discuss.
Nothing in this article constitutes legal or tax advice for your specific situation.
For a comprehensive planning guide, see the Washington State Tax Planning Guide for High Earners ($49.99).
Related: For a comprehensive overview of Washington State tax planning strategies — including QSBS, entity structuring, domicile planning, and the 2026–2028 planning window — see our complete guide: Washington State Income Tax Planning Guide for High Earners.
Talk Through Your Situation
If you advise athletes, run a team’s payroll or finance function, or are a player weighing a Washington contract, the duty-day mechanics and the §203 resident-credit interaction are worth modeling before 2028 — not during a contract negotiation. I work with players, agents, and teams on exactly this. Schedule a 20-minute call.
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- Does QSBS Avoid Washington’s New 9.9% Income Tax? (Yes — For Now)
- Washington's New Income Tax: The Complete Guide
