2026 tax year · all 50 states + DC
Self-employment tax calculator by state
Self-employment tax and federal income tax are the same everywhere. What changes is your state. At $75,000, a single freelancer's set-aside runs from 21% in Alaska to 29% in Oregon. Pick your state for a calculator preset to its 2026 brackets.
| State | 2026 income tax | State tax at $75,000 | Set aside |
|---|---|---|---|
| Alabama | Up to 5% | $3,710 | 26% |
| Alaska | None | $0 | 21% |
| Arizona | Flat 2.5% | $1,875 | 23% |
| Arkansas | Up to 3.9% | $2,838 | 24% |
| California | Up to 13.3% | $3,414 | 25% |
| Colorado | Flat 4.4% | $3,300 | 25% |
| Connecticut | Up to 6.99% | $3,375 | 25% |
| Delaware | Up to 6.6% | $3,934 | 26% |
| District of Columbia | Up to 10.75% | $4,775 | 27% |
| Florida | None | $0 | 21% |
| Georgia | Flat 5.19% | $3,893 | 26% |
| Hawaii | Up to 11% | $4,591 | 27% |
| Idaho | Flat 5.3% | $3,975 | 26% |
| Illinois | Flat 4.95% | $3,713 | 26% |
| Indiana | Flat 2.95% | $2,213 | 24% |
| Iowa | Flat 3.8% | $2,850 | 24% |
| Kansas | Up to 5.58% | $4,098 | 26% |
| Kentucky | Flat 3.5% | $2,625 | 24% |
| Louisiana | Flat 3% | $2,250 | 24% |
| Maine | Up to 7.15% | $4,843 | 27% |
| Maryland | Up to 6.5% | $5,573 | 28% |
| Massachusetts | Up to 9% | $3,750 | 26% |
| Michigan | Flat 4.25% | $3,188 | 25% |
| Minnesota | Up to 9.85% | $4,617 | 27% |
| Mississippi | Flat 4% | $3,000 | 25% |
| Missouri | Up to 4.7% | $3,344 | 25% |
| Montana | Up to 5.65% | $3,786 | 26% |
| Nebraska | Up to 4.55% | $3,112 | 25% |
| Nevada | None | $0 | 21% |
| New Hampshire | None | $0 | 21% |
| New Jersey | Up to 10.75% | $2,651 | 24% |
| New Mexico | Up to 5.9% | $3,133 | 25% |
| New York | Up to 10.9% | $3,885 | 26% |
| North Carolina | Flat 3.99% | $2,993 | 25% |
| North Dakota | Up to 2.5% | $517 | 21% |
| Ohio | Up to 2.75% | $1,346 | 22% |
| Oklahoma | Up to 4.5% | $3,160 | 25% |
| Oregon | Up to 9.9% | $6,244 | 29% |
| Pennsylvania | Flat 3.07% | $2,303 | 24% |
| Rhode Island | Up to 5.99% | $2,813 | 24% |
| South Carolina | Up to 6% | $3,844 | 26% |
| South Dakota | None | $0 | 21% |
| Tennessee | None | $0 | 21% |
| Texas | None | $0 | 21% |
| Utah | Flat 4.5% | $3,375 | 25% |
| Vermont | Up to 8.75% | $3,345 | 25% |
| Virginia | Up to 5.75% | $4,055 | 26% |
| Washington | None | $0 | 21% |
| West Virginia | Up to 4.82% | $2,777 | 24% |
| Wisconsin | Up to 7.65% | $3,371 | 25% |
| Wyoming | None | $0 | 21% |
States with no income tax on self-employment income
Freelancers in these 9 states pay only federal self-employment and income tax — about 21% at $75,000:
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Frequently asked questions
Is self-employment tax different in each state?
No. Self-employment tax is a federal tax — 15.3% on 92.35% of net profit (Social Security portion capped at the 2026 wage base of $184,500) — and it's identical in every state. States only differ in their own income tax, which ranges from none to a top rate above 13%.
Which states have no income tax for freelancers?
Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming. Washington taxes certain capital gains but not self-employment income.
How is this calculated?
Each page runs the same engine as the Fern app: 2026 federal brackets and standard deduction, self-employment tax with the §199A qualified business income deduction, and each state's 2026 brackets from the Tax Foundation. Figures in the table assume a single filer with $75,000 of self-employment income and no deductions, across 51 jurisdictions.
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Not tax advice. Fern provides estimates for planning a savings target; it doesn't file returns or replace a tax professional. Figures use 2026 federal brackets and standard deduction (IRS Rev. Proc. 2025-32 as amended by OBBBA), 2026 self-employment tax with the §199A deduction, and 2026 state rates (Tax Foundation).