Freelance rates and 1099 taxes by state
State income tax changes the rate you need to charge. Pick your state for its 2026 brackets, estimated-tax rules and business costs.
Updated · Tax year 2026
9 states do not tax wage or self-employment income: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming.
| State | Income tax | Top rate | Rate for $100k take-home |
|---|---|---|---|
| Alabama | progressive | 5% | $136/hr |
| Alaska | None | — | $129/hr |
| Arizona | flat | 2.5% | $132/hr |
| Arkansas | progressive | 3.7% | $135/hr |
| California | progressive | 13.3% | $139/hr |
| Colorado | flat | 4.4% | $134/hr |
| Connecticut | progressive | 6.99% | $138/hr |
| Delaware | progressive | 6.6% | $138/hr |
| District of Columbia | progressive | 10.75% | $139/hr |
| Florida | None | — | $129/hr |
| Georgia | flat | 4.99% | $136/hr |
| Hawaii | progressive | 11% | $139/hr |
| Idaho | flat | 5.3% | $136/hr |
| Illinois | flat | 4.95% | $137/hr |
| Indiana | flat | 2.95% | $137/hr |
| Iowa | flat | 3.8% | $133/hr |
| Kansas | progressive | 5.58% | $137/hr |
| Kentucky | flat | 3.5% | $134/hr |
| Louisiana | flat | 3% | $133/hr |
| Maine | progressive | 9.15% | $139/hr |
| Maryland | progressive | 6.5% | $142/hr |
| Massachusetts | flat | 9% | $138/hr |
| Michigan | flat | 4.25% | $135/hr |
| Minnesota | progressive | 9.85% | $138/hr |
| Mississippi | flat | 4% | $134/hr |
| Missouri | progressive | 4.7% | $133/hr |
| Montana | progressive | 5.65% | $136/hr |
| Nebraska | progressive | 4.55% | $135/hr |
| Nevada | None | — | $129/hr |
| New Hampshire | None | — | $129/hr |
| New Jersey | progressive | 10.75% | $137/hr |
| New Mexico | progressive | 5.9% | $135/hr |
| New York | progressive | 10.9% | $138/hr |
| North Carolina | flat | 3.99% | $135/hr |
| North Dakota | progressive | 2.5% | $130/hr |
| Ohio | progressive | 2.75% | $129/hr |
| Oklahoma | progressive | 4.5% | $135/hr |
| Oregon | progressive | 9.9% | $143/hr |
| Pennsylvania | flat | 3.07% | $137/hr |
| Rhode Island | progressive | 5.99% | $134/hr |
| South Carolina | progressive | 5.21% | $136/hr |
| South Dakota | None | — | $129/hr |
| Tennessee | None | — | $129/hr |
| Texas | None | — | $129/hr |
| Utah | flat | 4.45% | $136/hr |
| Vermont | progressive | 8.75% | $136/hr |
| Virginia | progressive | 5.75% | $137/hr |
| Washington | None | — | $130/hr |
| West Virginia | progressive | 4.58% | $135/hr |
| Wisconsin | progressive | 7.65% | $137/hr |
| Wyoming | None | — | $129/hr |
Single filer, 25 billable hours a week, 4 weeks off, $650 a month of business expenses and $12,000 a year for health insurance and retirement. Local income taxes are included only where nearly every resident pays one.