From Brockton, MA to Washington DC — the first Massachusetts player drafted #1 since Patrick Ewing. Here's what a record rookie contract looks like after the government takes its cut.
$14.8M Year 1 · DC 10.75% Tax · Jock Tax Deep DiveOn June 23, 2026, the Washington Wizards made AJ Dybantsa the first overall pick in the NBA Draft — and handed him the largest rookie contract in NBA history. The record deal is a direct result of the NBA's new television agreements pushing the salary cap to approximately $165 million for 2026-27, with rookie scale salaries rising by the same percentage.
At BYU, Dybantsa averaged 25.5 points, 6.8 rebounds, and 3.7 assists per game — winning the Julius Erving Award, the NCAA scoring title, and consensus first-team All-American honors in a single freshman season. The Wizards didn't hesitate.
What the headline number doesn't say: after Washington DC's 10.75% income tax and federal taxes at 37%, Dybantsa keeps roughly 50 cents of every dollar.
DC has one of the highest local income tax rates in the country. Here's where Dybantsa's $14.8M goes in Year 1.
| NBA salary (Year 1) | $14,800,000 |
| Federal income tax (37% bracket, ~36.6% effective) | −$5,426,000 |
| Washington DC income tax (10.75% top rate) | −$1,560,000 |
| Medicare tax (1.45% + 0.9% above $200K) | −$346,000 |
| Social Security tax (6.2% up to $184,500) | −$11,000 |
| Estimated Year 1 take-home | ~$7,457,000 |
Most people don't realize that NBA players don't just pay taxes where they live — they pay income tax in every state where they play a road game. This is called the "jock tax," and it significantly complicates Dybantsa's tax situation.
The NBA plays 82 games per season — roughly 41 at home and 41 away. For each away game in a state with income tax, Dybantsa owes that state a portion of his salary, calculated as:
Formula: (Games in State ÷ Total Duty Days) × Annual Salary × State Tax Rate
Example: Dybantsa plays 3 road games in California (vs. Lakers, Clippers, Kings). That's 3 ÷ 82 × $14,800,000 = $541,000 of income allocated to California. At 13.3%, he owes the California Franchise Tax Board approximately $71,953 — just for those three games.
The silver lining: DC allows a credit for taxes paid to other states, so Dybantsa generally doesn't pay full DC tax AND full California tax on the same income. But for games in states with higher rates than DC, the difference still costs him.
Across a full 82-game season with games in California, New York, Illinois, and other high-tax states, Dybantsa's total jock tax exposure adds up — and requires a dedicated accountant just to manage the multi-state filings.
DC's 10.75% top rate is among the highest local income taxes in the US. Several NBA teams play in states with no income tax at all.
| Team / Location | State/Local Tax | Tax on $14.8M | Year 1 Take-Home |
|---|---|---|---|
| Miami Heat (Florida) | 0% | $0 | ~$9.0M |
| Dallas Mavericks / Spurs (Texas) | 0% | $0 | ~$9.0M |
| Las Vegas (Nevada) | 0% | $0 | ~$9.0M |
| Washington Wizards (DC) ★ | 10.75% | ~$1.56M | ~$7.5M |
| New York Knicks (NY) | 10.9% + NYC 3.9% | ~$2.2M | ~$6.6M |
| Chicago Bulls (Illinois) | 4.95% | ~$733K | ~$8.3M |
Estimates based on Year 1 salary of $14.8M. Federal taxes (~$5.4M) applied consistently. Jock tax on road games not included. New York figure combines NY state + NYC local tax.
The NBA draft doesn't give players a choice of destination — but the numbers reveal just how much the tax environment affects real take-home pay. These are hypothetical scenarios for illustration only.
Federal: $5.43M · DC: $1.56M · FICA: $357K · Take-home on $14.8M salary
Federal: $5.43M · State: $0 · FICA: $357K · Same salary, no state income tax
Over a 4-year rookie deal, that gap compounds to approximately $6.2M more after taxes in a no-tax state vs. DC — not counting raises built into the contract structure.
On his ~$14.8M Year 1 salary, Dybantsa's estimated take-home is approximately $7.46 million after federal income tax (~$5.43M), DC income tax (~$1.56M), and Medicare taxes (~$357K). That's roughly 50 cents kept for every dollar earned.
Dybantsa signed a 4-year rookie scale contract worth approximately $67 million — the largest rookie deal in NBA history. Year 1 is ~$14.8M, with salaries escalating each year. Years 3 and 4 are team options the Wizards will almost certainly exercise.
DC has a progressive income tax with a top rate of 10.75% on income above $2 million — one of the highest local rates in the country. On $14.8M, Dybantsa owes approximately $1.56M to the DC Office of Tax and Revenue.
NBA players pay income tax in every state where they play road games, not just their home city. For each game in California, New York, or Illinois, Dybantsa owes those states a portion of his salary. With 41 away games, the jock tax adds complexity and cost well beyond his DC tax bill alone.
Dybantsa grew up in Brockton, Massachusetts — making him the first Massachusetts native selected #1 overall since Patrick Ewing in 1985. He attended BYU for one season before declaring for the draft.
Teams in Florida, Texas, and Nevada have no state income tax. Compared to DC's 10.75% top rate, Dybantsa would keep approximately $1.55M more per year — roughly $6.2M more over his full rookie deal.
Dybantsa averaged 25.5 points, 6.8 rebounds, and 3.7 assists per game at BYU, shooting 51% from the field. He won the Julius Erving Award, the NCAA scoring title, Big 12 Freshman of the Year, and consensus first-team All-American honors.
Over 4 years at escalating rookie scale salaries totaling ~$67M, Dybantsa's estimated after-tax take-home is approximately $33–34 million — assuming DC residency and current tax rates. A max contract extension after Year 3 or 4 would dramatically change these numbers.
Use our free calculator to get a full breakdown — federal, state, and FICA — for any income level.
Calculate My Take-Home Pay →All salary figures based on publicly reported rookie scale contract values. Tax estimates are illustrative and based on 2026 federal and DC tax rates. Individual tax situations vary. Not financial or legal advice.