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College basketball, NIL and revenue sharing, explained

College basketball now pays players directly through revenue sharing, alongside name, image and likeness deals. This lane explains how that money works, what players owe in taxes on it, and who is allowed to represent a college player weighing the NBA draft.

Newest articles are at the top. Revenue sharing covers the structure, taxes cover what a player keeps, and NCAA agent certification covers the representation rules.

Latest articles

  1. September 28, 2026 · Part 3 of 4

    How do you get NCAA certified to represent college basketball players?

    To represent Division I men's basketball players weighing the NBA draft without costing them eligibility, an agent needs NCAA certification. That requires three consecutive years of NBPA certification…

  2. September 26, 2026

    Do college athletes pay taxes on NIL money?

    Yes. NIL income is taxable whether or not a tax form arrives. Most NIL pay is self-employment income, so athletes owe federal income tax plus 15.3% self-employment tax, usually through quarterly…

  3. September 26, 2026

    How does revenue sharing work for college basketball players?

    Schools that opted in to the House settlement can pay athletes directly, up to about $21.58 million per school for the 2026-27 academic year, across every sport they sponsor. That money is separate…

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