TaxWrenState income tax rates for 2026
9 states do not tax wages or self-employment income: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming. Elsewhere, a single freelancer with $85,000 of 1099 profit pays a median $2,806 in state income tax, and the most in Oregon, Hawaii and Maine.
- No wage income tax
- Top rate under 3%
- 3% to 4.9%
- 5% to 6.9%
- 7% to 8.9%
- 9% and above
All states compared
State income tax, total tax (federal, self-employment and state) and take-home pay on $85,000 of 1099 profit, single filer, 2026. Local income taxes are not included.
| State | Top rate | State tax | Total tax | Take-home | Rank |
|---|---|---|---|---|---|
| Alabama | 5% | $3,685 | $21,485 | $63,515 | 42 |
| Alaska | None | $0 | $17,800 | $67,200 | 1 |
| Arizona | 2.5% | $1,572 | $19,372 | $65,628 | 11 |
| Arkansas | 3.7% | $2,723 | $20,523 | $64,477 | 25 |
| California | 13.3% | $3,102 | $20,902 | $64,098 | 35 |
| Colorado | 4.4% | $2,767 | $20,567 | $64,433 | 28 |
| Connecticut | 6.99% | $2,770 | $20,570 | $64,430 | 29 |
| Delaware | 6.6% | $3,873 | $21,673 | $63,327 | 48 |
| District of Columbia | 10.75% | $3,746 | $21,546 | $63,454 | 45 |
| Florida | None | $0 | $17,800 | $67,200 | 1 |
| Georgia | 4.99% | $3,193 | $20,993 | $64,007 | 38 |
| Hawaii | 11% | $4,200 | $22,000 | $63,000 | 50 |
| Idaho | 5.3% | $3,078 | $20,878 | $64,122 | 34 |
| Illinois | 4.95% | $3,765 | $21,565 | $63,435 | 46 |
| Indiana | 2.95% | $2,301 | $20,101 | $64,899 | 14 |
| Iowa | 3.8% | $2,350 | $20,150 | $64,850 | 16 |
| Kansas | 5.58% | $3,608 | $21,408 | $63,592 | 40 |
| Kentucky | 3.5% | $2,647 | $20,447 | $64,553 | 23 |
| Louisiana | 3% | $1,984 | $19,784 | $65,216 | 13 |
| Maine | 7.15% | $4,152 | $21,953 | $63,047 | 49 |
| Maryland | 6.5% | $3,389 | $21,189 | $63,811 | 39 |
| Massachusetts | 9% | $3,730 | $21,530 | $63,470 | 44 |
| Michigan | 4.25% | $3,107 | $20,907 | $64,093 | 37 |
| Minnesota | 9.85% | $3,848 | $21,648 | $63,352 | 47 |
| Mississippi | 4% | $2,428 | $20,228 | $64,772 | 19 |
| Missouri | 4.7% | $2,775 | $20,575 | $64,425 | 30 |
| Montana | 5.65% | $3,102 | $20,902 | $64,098 | 36 |
| Nebraska | 4.55% | $2,715 | $20,515 | $64,485 | 24 |
| Nevada | None | $0 | $17,800 | $67,200 | 1 |
| New Hampshire | None | $0 | $17,800 | $67,200 | 1 |
| New Jersey | 10.75% | $2,842 | $20,642 | $64,358 | 32 |
| New Mexico | 5.9% | $2,547 | $20,347 | $64,653 | 20 |
| New York | 10.9% | $3,669 | $21,469 | $63,531 | 41 |
| North Carolina | 3.99% | $2,643 | $20,443 | $64,557 | 22 |
| North Dakota | 2.5% | $281 | $18,081 | $66,919 | 10 |
| Ohio | 2.75% | $1,729 | $19,529 | $65,471 | 12 |
| Oklahoma | 4.5% | $3,009 | $20,809 | $64,191 | 33 |
| Oregon | 9.9% | $6,082 | $23,882 | $61,118 | 51 |
| Pennsylvania | 3.07% | $2,425 | $20,225 | $64,775 | 18 |
| Rhode Island | 5.99% | $2,345 | $20,145 | $64,855 | 15 |
| South Carolina | 5.21% | $2,368 | $20,168 | $64,832 | 17 |
| South Dakota | None | $0 | $17,800 | $67,200 | 1 |
| Tennessee | None | $0 | $17,800 | $67,200 | 1 |
| Texas | None | $0 | $17,800 | $67,200 | 1 |
| Utah | 4.45% | $2,549 | $20,349 | $64,651 | 21 |
| Vermont | 8.75% | $2,753 | $20,554 | $64,447 | 27 |
| Virginia | 5.75% | $3,728 | $21,528 | $63,472 | 43 |
| Washington | None | $0 | $17,800 | $67,200 | 1 |
| West Virginia | 4.58% | $2,729 | $20,529 | $64,471 | 26 |
| Wisconsin | 7.65% | $2,806 | $20,606 | $64,394 | 31 |
| Wyoming | None | $0 | $17,800 | $67,200 | 1 |
Rates from the Tax Foundation, State Individual Income Tax Rates and Brackets table; each state page links to its revenue department. Rank 1 is the lowest state tax. See our methodology.