State Tax Guide for Freelancers and Gig Workers (2026)
Federal tax is the same everywhere. State tax is not. Find your state to see its 2026 rates and what they add to your bill.
What changes from state to state
- The income tax itself. 9 states have no tax on wages or self-employment income (Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming). Some states charge a flat rate and others graduated rates up to 13.3%.
- Deductions and exemptions. States use their own standard deductions, personal exemptions and credits.
- Local taxes. Cities, counties and school districts in some states add their own income taxes. Those are not in our estimates.
- Gross receipts and business taxes. A few states tax a business's revenue rather than its profit, usually above a threshold, so a state with no income tax can still have a business tax.
- Payment dates. Most states mirror the federal estimated tax dates, but some differ. California, for example, uses a 30/40/0/30 split.
All states at a glance
The last two columns use the same example for every state: a single filer with $55,000 of income, $5,000 of costs and no other income.
| State | 2026 income tax | State tax on example | Total set-aside |
|---|---|---|---|
| Alabama | 2% to 5%, 3 brackets | $2,058 | 23.6% |
| Alaska | No state income tax on wages or self-employment income | $0 | 19.5% |
| Arizona | Flat 2.5% | $759 | 21% |
| Arkansas | 2% to 3.9%, 2 brackets | $1,600 | 22.7% |
| California | 1% to 13.3%, 10 brackets | $848 | 21.2% |
| Colorado | Flat 4.4% | $1,336 | 22.1% |
| Connecticut | 2% to 6.99%, 7 brackets | $1,166 | 21.8% |
| Delaware | 2.2% to 6.6%, 7 brackets | $1,902 | 23.3% |
| District of Columbia | 4% to 10.75%, 7 brackets | $1,622 | 22.7% |
| Florida | No state income tax on wages or self-employment income | $0 | 19.5% |
| Georgia | Flat 5.19% | $2,412 | 24.3% |
| Hawaii | 1.4% to 11%, 12 brackets | $2,030 | 23.5% |
| Idaho | Flat 5.3% | $1,609 | 22.7% |
| Illinois | Flat 4.95% | $2,300 | 24.1% |
| Indiana | Flat 2.95% | $1,371 | 22.2% |
| Iowa | Flat 3.8% | $1,766 | 23% |
| Kansas | 5.2% to 5.58%, 2 brackets | $1,793 | 23.1% |
| Kentucky | Flat 3.5% | $1,626 | 22.7% |
| Louisiana | Flat 3% | $1,394 | 22.3% |
| Maine | 5.8% to 7.15%, 3 brackets | $1,955 | 23.4% |
| Maryland | 2% to 6.5%, 10 brackets | $1,844 | 23.2% |
| Massachusetts | 5% to 9%, 2 brackets | $2,103 | 23.7% |
| Michigan | Flat 4.25% | $1,975 | 23.4% |
| Minnesota | 5.35% to 9.85%, 4 brackets | $1,667 | 22.8% |
| Mississippi | Flat 4% above $10,000 of income | $1,459 | 22.4% |
| Missouri | 2% to 4.7%, 8 brackets | $1,247 | 22% |
| Montana | 4.7% to 5.65%, 2 brackets | $1,427 | 22.3% |
| Nebraska | 2.46% to 4.55%, 3 brackets | $1,235 | 21.9% |
| Nevada | No state income tax on wages or self-employment income | $0 | 19.5% |
| New Hampshire | No state income tax on wages or self-employment income | $0 | 19.5% |
| New Jersey | 1.4% to 10.75%, 7 brackets | $1,020 | 21.5% |
| New Mexico | 1.5% to 5.9%, 6 brackets | $1,031 | 21.5% |
| New York | 3.9% to 10.9%, 9 brackets | $1,912 | 23.3% |
| North Carolina | Flat 3.99% | $1,854 | 23.2% |
| North Dakota | 1.95% to 2.5%, 3 brackets | $0 | 19.5% |
| Ohio | Flat 2.75% above $26,050 of income | $561 | 20.6% |
| Oklahoma | 2.5% to 4.5%, 4 brackets | $1,546 | 22.6% |
| Oregon | 4.75% to 9.9%, 4 brackets | $3,236 | 25.9% |
| Pennsylvania | Flat 3.07% | $1,427 | 22.3% |
| Rhode Island | 3.75% to 5.99%, 3 brackets | $1,126 | 21.7% |
| South Carolina | 3% to 6%, 3 brackets | $1,631 | 22.7% |
| South Dakota | No state income tax on wages or self-employment income | $0 | 19.5% |
| Tennessee | No state income tax on wages or self-employment income | $0 | 19.5% |
| Texas | No state income tax on wages or self-employment income | $0 | 19.5% |
| Utah | Flat 4.5% | $2,091 | 23.6% |
| Vermont | 3.35% to 8.75%, 4 brackets | $1,123 | 21.7% |
| Virginia | 2% to 5.75%, 4 brackets | $1,858 | 23.2% |
| Washington | No state income tax on wages or self-employment income | $0 | 19.5% |
| West Virginia | 2.22% to 4.82%, 5 brackets | $1,364 | 22.2% |
| Wisconsin | 3.5% to 7.65%, 4 brackets | $1,264 | 22% |
| Wyoming | No state income tax on wages or self-employment income | $0 | 19.5% |
How we estimate state tax
For each state we apply its 2026 brackets to your federal adjusted gross income, after the state's standard deduction and personal exemption or credit where we have them. For flat-rate states we ignore small deductions, so lower-income estimates may run a little high. Head of household uses the single brackets. We don't include local taxes, special credits, or taxes on gross receipts. Always confirm with your state tax agency.
Remember the federal side
State tax comes on top of federal self-employment tax and income tax. Use the self-employed tax calculator, then check the due dates.
Sources
- Tax Foundation: State Individual Income Tax Rates and Brackets, 2026
- IRS: Self-employment tax (Social Security and Medicare)
- IRS: Estimated taxes
Estimates only, not tax advice. See our disclaimer.