Your complete reference for state income tax rates on self-employment income. All 50 states plus Washington D.C., updated for the 2026 tax year. Click any state to calculate your exact tax bill.
Enter your income and select your state for a full federal + state breakdown in 30 seconds.
Calculate My State Taxes →Freelancers in these states owe zero state income tax — only federal self-employment tax and federal income tax. This can save $2,000–$15,000+ per year compared to high-tax states.
Sorted by top marginal rate. For progressive states, the top rate shown applies to income above the highest bracket threshold.
| State | Tax Type | Rate / Top Rate | Notes |
|---|---|---|---|
| California | Progressive | 13.3% | Highest in the nation. 1% mental health surcharge on income over $1M. |
| Hawaii | Progressive | 11% | 11% on income over $325,000. High cost of living compounds the tax burden. |
| New Jersey | Progressive | 10.75% | 10.75% on income over $1M. 6.37% for most freelancers ($40K–$500K). |
| Washington D.C. | Progressive | 10.75% | 10.75% on income over $1M. 8.5% for most freelancers. |
| Oregon | Progressive | 9.9% | 9.9% on income over $125,000 (single). No sales tax offsets some burden. |
| Minnesota | Progressive | 9.85% | 9.85% on income over $193,240 (single). 6.8% for most freelancers. |
| Vermont | Progressive | 8.75% | 8.75% on income over $229,550. 6.6% for most freelancers. |
| New York | Progressive | 10.9% | 10.9% on income over $25M. 9.65% on $1M–$5M. 6.85% for most freelancers. NYC adds up to 3.876% city tax. |
| Connecticut | Progressive | 6.99% | 6.99% on income over $500,000. 5.5% for most freelancers. |
| Wisconsin | Progressive | 7.65% | 7.65% on income over $315,310. 5.3% for most freelancers. |
| Maine | Progressive | 7.15% | 7.15% on income over $61,600. 5.8% for lower incomes. |
| Idaho | Flat | 5.3% | Flat rate on all income. Simplified calculation. |
| South Carolina | Progressive | 6.2% | 6.2% on income over $17,330. 0% on first $3,460. |
| Montana | Progressive | 5.9% | 5.9% on income over $20,500. 4.7% on lower income. |
| West Virginia | Progressive | 5.12% | 5.12% on income over $60,000. 2.36% on first $10,000. |
| Delaware | Progressive | 6.6% | 6.6% on income over $60,000. No sales tax. |
| Maryland | Progressive | 5.75% | 5.75% on income over $250,000. Plus county income tax (2.25%–3.2%). |
| Virginia | Progressive | 5.75% | 5.75% on income over $17,000. Most freelancers pay this top rate. |
| Rhode Island | Progressive | 5.99% | 5.99% on income over $176,050. 3.75% for lower incomes. |
| Nebraska | Progressive | 5.84% | 5.84% on income over $35,730. |
| Kansas | Progressive | 5.58% | 5.58% on income over $23,000. 5.2% on lower income. |
| Georgia | Flat | 5.19% | Flat rate. Transitioning to lower flat rate over next few years. |
| Illinois | Flat | 4.95% | Flat rate on all income. Simple calculation. |
| Massachusetts | Flat | 5% | 5% flat rate. 9% surtax on income over $1M (effective 2023). |
| Michigan | Flat | 4.25% | Flat rate. Some cities add a local income tax (Detroit: 2.4%). |
| Utah | Flat | 4.55% | Flat rate. No standard deduction but offers a nonrefundable credit. |
| Colorado | Flat | 4.4% | Flat rate. TABOR refunds may reduce effective rate in some years. |
| Missouri | Progressive | 4.7% | 4.7% on income over $9,656. Generous standard deduction. |
| Ohio | Progressive | 3.99% | 0% on first $25,000. 3.99% on income over $110,650. Many cities add local income tax. |
| New Mexico | Progressive | 5.9% | 5.9% on income over $210,000. 4.9% for most freelancers. |
| Oklahoma | Progressive | 4.75% | 4.75% on income over $7,200. |
| North Carolina | Flat | 4.5% | Flat rate. Scheduled to decrease further in coming years. |
| Iowa | Flat | 3.8% | Flat rate as of 2025. Significant simplification from prior progressive system. |
| Arkansas | Progressive | 3.9% | 3.9% on income over $4,600. 2% on lower income. |
| Alabama | Progressive | 5% | 5% on income over $3,000. Low standard deduction. |
| Louisiana | Flat | 3% | Flat rate as of 2025. Significant tax reform reduced rates. |
| Kentucky | Flat | 3.5% | Flat rate. Scheduled to decrease to 3% if revenue triggers are met. |
| Indiana | Flat | 2.95% | Flat rate. County income taxes add 0.5%–2.9% in most counties. |
| Pennsylvania | Flat | 3.07% | Flat rate. Local earned income taxes (1%–3.8%) apply in most municipalities. |
| North Dakota | Progressive | 2.5% | 2.5% on income over $44,725. 1.95% on lower income. Very low burden. |
| Arizona | Flat | 2.5% | Flat rate. One of the lowest flat rates in the nation. |
| Mississippi | Progressive | 4.7% | 0% on first $10,000. 4.7% on income above $10,000. |
| Alaska | None | 0% | No state income tax. |
| Florida | None | 0% | No state income tax. |
| Nevada | None | 0% | No state income tax. |
| New Hampshire | None | 0% | No state income tax (fully eliminated 2025). |
| South Dakota | None | 0% | No state income tax. |
| Tennessee | None | 0% | No state income tax. |
| Texas | None | 0% | No state income tax. |
| Washington | None | 0% | No state income tax (B&O tax may apply to some businesses). |
| Wyoming | None | 0% | No state income tax. |
Most states require quarterly estimated tax payments if you expect to owe more than $500–$1,000 in state income tax for the year. The process is similar to federal payments:
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