PiggySelf-Employment Tax by State (2026)
The 15.3% self-employment tax is federal — it's the same in Texas and California. What changes is the state income tax stacked on top.
The part that doesn't change
Why your state doesn't change your SE tax
Self-employment tax funds Social Security and Medicare, which are federal programs. Every freelancer in the United States pays the same 15.3% on 92.35% of net profit, whether they work from Miami or San Francisco, and the Social Security portion stops at the same $184,500 wage base everywhere. No state can raise it or lower it.
What varies enormously is state income tax, which is charged on the same profit. Eight states take nothing at all. Fifteen apply a single flat rate. The rest use graduated brackets that climb with income — up to 13.3% at the top in California. On $80,000 of freelance profit, that difference is worth thousands of dollars a year, which is why so many location-independent freelancers watch it closely.
2026 state income tax at a glance
| State | Structure | Rate (top marginal) |
|---|---|---|
| Alaska | No income tax | — |
| Florida | No income tax | — |
| Nevada | No income tax | — |
| New Hampshire | No income tax | — |
| South Dakota | No income tax | — |
| Tennessee | No income tax | — |
| Texas | No income tax | — |
| Wyoming | No income tax | — |
| Arizona | Flat | 2.5% |
| Colorado | Flat | 4.4% |
| Georgia | Flat | 5.19% |
| Idaho | Flat | 5.3% |
| Illinois | Flat | 4.95% |
| Indiana | Flat | 2.95% |
| Iowa | Flat | 3.8% |
| Kentucky | Flat | 3.5% |
| Louisiana | Flat | 3.0% |
| Michigan | Flat | 4.25% |
| Mississippi | Flat | 4.0% |
| North Carolina | Flat | 3.99% |
| Ohio | Flat | 2.75% |
| Pennsylvania | Flat | 3.07% |
| Utah | Flat | 4.5% |
| Alabama | Graduated | 5.0% |
| Arkansas | Graduated | 3.9% |
| California | Graduated | 13.3% |
| Connecticut | Graduated | 6.99% |
| Delaware | Graduated | 6.6% |
| Hawaii | Graduated | 11.0% |
| Kansas | Graduated | 5.58% |
| Maine | Graduated | 7.15% |
| Maryland | Graduated | 6.5% |
| Massachusetts | Graduated | 9.0% |
| Minnesota | Graduated | 9.85% |
| Missouri | Graduated | 4.7% |
| Montana | Graduated | 5.65% |
| Nebraska | Graduated | 4.55% |
| New Jersey | Graduated | 10.75% |
| New Mexico | Graduated | 5.9% |
| New York | Graduated | 10.9% |
| North Dakota | Graduated | 2.5% |
| Oklahoma | Graduated | 4.5% |
| Oregon | Graduated | 9.9% |
| Rhode Island | Graduated | 5.99% |
| South Carolina | Graduated | 6.0% |
| Vermont | Graduated | 8.75% |
| Virginia | Graduated | 5.75% |
| Washington, D.C. | Graduated | 10.75% |
| West Virginia | Graduated | 4.82% |
| Wisconsin | Graduated | 7.65% |
| Washington | No wage income tax | 7% capital gains only |
Top marginal rates shown for graduated states; most freelancers pay less than the top rate. Some cities add their own income tax on top — New York City and several Ohio and Pennsylvania municipalities, for example. Rates change; verify with your state revenue department before filing.
Putting the two together
Enter your profit and your state's rate in the quarterly tax calculator to see federal self-employment tax, federal income tax and state tax combined into one quarterly payment. If your state has no income tax, just leave the state rate at zero.
One caution before you pack: no-income-tax states raise revenue elsewhere. Texas and New Hampshire have some of the highest property taxes in the country, and Tennessee and Nevada lean on sales tax. The headline rate is only part of the picture.