US-WA
Washington tax residency rules
Threshold: 183 days · Day Count · Calendar year (Jan 1 – Dec 31)
Washington has 0% state income tax (with a separate capital-gains tax on high earners since 2022). Seattle tech professionals moving to TX or NV often skip WA unless they have specific reasons; long-term WA residents face the new capital-gains tax above $262K (2024 threshold).
- 0% personal income tax, but 7% capital-gains tax above ~$262K (2024) on long-term gains.
- WA estate tax threshold lower than federal — plan accordingly.
Rules tracked by Tax Days
WA 183-Day Rule
- Type
- Day Count
- Threshold
- 183 days
- Period
- Calendar year (Jan 1 – Dec 31)
Tax residency triggers if you're physically present for more than the threshold number of days in a calendar year.
Washington has no income tax. Spending 183+ days helps establish WA domicile. Note: WA does tax capital gains over $250K.
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