FreelancePick

Freelance Tax Guides by State

State tax rules for freelancers vary significantly. Find your state below for income tax rates, quarterly payment schedules, and tips specific to self-employed workers.

California

Up to 13.3%

Highest state income tax in the US. Quarterly payments required.

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New York

Up to 10.9%

High tax state. NYC residents pay an additional city tax.

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Texas

No income tax

No state income tax. Franchise tax may apply to LLCs.

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Florida

No income tax

No state income tax for individuals. Business-friendly state.

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Washington

No income tax

No state income tax, but has a B&O tax that may apply to freelancers.

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Illinois

4.95% flat

Flat income tax rate. Quarterly payments required above $500.

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Massachusetts

5%

Flat 5% income tax. An additional 4% surtax on income over $1M.

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Colorado

4.4% flat

Low flat income tax. Quarterly payments follow federal schedule.

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Georgia

Up to 5.49%

Progressive income tax. Georgia is lowering rates toward 4.99% by 2029.

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Arizona

2.5% flat

Low flat income tax rate. No city income taxes in most municipalities.

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Alabama

Up to 5%

Progressive tax rates. Affordable for self-employed.

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Alaska

No income tax

No state income tax. Oil dividend income available.

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Arkansas

Up to 5.9%

Progressive income tax rates.

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Connecticut

Up to 6.99%

Higher tax state in New England.

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Delaware

Up to 6.6%

Moderate income tax for freelancers.

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District of Columbia

Up to 10.75%

Higher tax rate for DC residents.

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Hawaii

Up to 11%

Higher tax state but no sales tax.

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Idaho

Up to 6%

Moderate progressive tax rates.

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Indiana

3.23% flat

Flat income tax rate.

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Iowa

Up to 8.53%

Progressive income tax.

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Kansas

Up to 5.7%

Moderate income tax rates.

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Kentucky

Up to 5%

Moderate progressive rates.

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Louisiana

Up to 6%

Progressive tax structure.

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Maine

Up to 7.15%

Higher New England tax rates.

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Maryland

Up to 8.75%

Higher tax state, especially near DC.

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Michigan

4.25% flat

Flat income tax rate.

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Minnesota

Up to 9.85%

Higher progressive tax rates.

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Mississippi

Up to 5%

Lower income tax rates.

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Missouri

Up to 5.3%

Moderate income tax.

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Montana

Up to 6.9%

Progressive tax rates.

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Nebraska

Up to 6.84%

Progressive income tax.

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Nevada

No income tax

No state income tax. Tax-friendly for freelancers.

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New Hampshire

No income tax

No state income tax or sales tax.

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New Jersey

Up to 10.75%

Higher tax state with sales tax.

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New Mexico

Up to 5.9%

Moderate income tax rates.

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North Carolina

4.99% flat

Flat income tax rate.

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North Dakota

Up to 2.9%

Low income tax rates.

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Ohio

Up to 5.75%

Progressive income tax.

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Oklahoma

Up to 5.75%

Moderate progressive rates.

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Oregon

Up to 9.9%

Higher tax state, higher deduction threshold.

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Pennsylvania

3.07% flat

Flat income tax rate.

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Rhode Island

Up to 5.99%

Moderate tax rates.

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South Carolina

Up to 7%

Progressive income tax.

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South Dakota

No income tax

No state income tax.

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Tennessee

No income tax

No state income tax for wages.

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Utah

4.65% flat

Flat income tax rate.

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Vermont

Up to 8.75%

Higher New England tax rates.

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Virginia

Up to 5.75%

Moderate progressive rates.

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West Virginia

Up to 6.5%

Moderate income tax.

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Wisconsin

Up to 7.65%

Progressive income tax.

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Wyoming

No income tax

No state income tax.

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Your state not listed?

We are adding more state guides regularly. In the meantime, use our free tax calculators to estimate your federal tax burden.

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