State Residency Rules → Washington

Washington Residency Rules: No State Income Tax

The rule in one paragraph

No tax on wages.

The details

Washington has no wage income tax but levies a capital gains excise tax on large long-term gains — 7% above a standard deduction ($278,000 for 2025, inflation-adjusted), rising to 9.9% on gains over $1 million — with its own residency and allocation concepts. High earners with big gains should check with a professional.

What counts as a day in Washington?

Any part of a day spent in the jurisdiction generally counts as a full day toward the test — landing at 11 p.m. counts the same as a full day. Most states apply a narrow exception for pure travel through the state.

Count your days automatically

DayLine tracks which state you’re in every day, counts your days against Washington’s actual test, and builds the audit-ready record that protects you. All on your iPhone — nothing leaves your device. Free for 30 days.

Related jurisdictions

This page provides general educational information about residency rules, verified against state statutes and administrative guidance at the time of writing. It is not tax, legal, or accounting advice; rules change and residency determinations depend on your complete circumstances. Consult a qualified tax professional.  ·  All jurisdictions  ·  DayLine home