The short answer
NBA escrow is 10% of every player paycheck that the league holds back so total player pay matches the players' agreed share of league revenue. After the season, some or all of it is returned. For the 2025-26 season, reporting shows the escrow pool was split about 45% to players and 55% to owners, so players effectively lost about 5.5% of salary.
Numbers from the KeepMyCheck calculator using 2026 tax rules. Estimates, not tax advice.
| Held back during the season (10%) | $1,000,000 |
| Returned if players got about 45% back | about $450,000 |
| Effectively lost | about $550,000 |
The return changes every year with league revenue.
Related questions
- Do NBA players get their escrow back?
- Part of it, depending on league revenue. In 2025-26, players effectively got back about 45% of the pool.
Sources