Washington was famous for having no income tax. That changed in 2026, but only for the very highest earners, and only starting in 2028.
Washington has no broad income tax, but in 2026 it enacted a 9.9% tax on household income above $1 million, effective January 1, 2028 and currently facing a constitutional challenge. It also levies a 7% tax on high long-term capital gains. For most movers, Washington still sets no residency day count, and the state you left still applies its own rules.
In March 2026 Washington enacted a 9.9% tax on household income above $1 million (the first $1 million is deducted), effective January 1, 2028 with first payments in 2029. It is under a constitutional challenge, so it may not survive. For the vast majority of people, Washington still has no income tax on ordinary earnings and no 183-day statutory residency trap.
But if your income runs into seven figures, Washington residency now carries a real cost, and a high-income year, or a large long-term capital gain under the separate 7% tax, deserves planning before you assume the state is tax-free for you.
Below the millionaire threshold, the residency fight is still with the state you came from, not Washington. Move your domicile in fact, license, registration, voter roll, and a genuine home, and keep your days in the old state under its line. Most high-tax states treat a maintained home plus more than 183 days as residency and count any part of a day as a full day.
In an audit the burden is on you to prove the days you were outside the state. A contemporaneous day-by-day log, backed by phone, card, and travel records, is the strongest defense.
DayStayed logs your days by state so you can prove where you were, whatever your income.
Washington enacted a 9.9% tax on household income above $1 million in 2026, effective January 1, 2028 and under a court challenge. Below that threshold there is no broad income tax. Washington also taxes high long-term capital gains at 7 percent.
January 1, 2028, with first payments in 2029, if it survives the constitutional challenge filed in 2026.
No. The new tax applies only to household income above $1 million, so ordinary earners still pay no broad state income tax.
Because the state you moved from still applies its own residency rules, and the burden of proving you left is on you.
Track your days by state automatically and keep an export ready before anyone asks for it.
