---
title: "State Income Tax Rates 2026: Interactive Map for Freelancers | TaxWren"
description: "Compare 2026 state income tax rates on a map of all 50 states and DC, with the tax a freelancer pays on $85,000 of 1099 profit in each state."
url: https://taxwren.com/states
---

# State 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.

Top state income tax rate, 2026. Select a state for its 1099 calculator.

Texas

No wage income tax

Texas does not tax wages or self-employment income.

[See Texas details](/1099-tax-calculator/texas)

-   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](/1099-tax-calculator/alabama) | 5% | $3,395 | $21,195 | $63,805 | 40 |
| [Alaska](/1099-tax-calculator/alaska) | None | $0 | $17,800 | $67,200 | 1 |
| [Arizona](/1099-tax-calculator/arizona) | 2.5% | $1,572 | $19,372 | $65,628 | 11 |
| [Arkansas](/1099-tax-calculator/arkansas) | 3.7% | $2,723 | $20,523 | $64,477 | 25 |
| [California](/1099-tax-calculator/california) | 13.3% | $3,102 | $20,902 | $64,098 | 35 |
| [Colorado](/1099-tax-calculator/colorado) | 4.4% | $2,767 | $20,567 | $64,433 | 29 |
| [Connecticut](/1099-tax-calculator/connecticut) | 6.99% | $2,770 | $20,570 | $64,430 | 30 |
| [Delaware](/1099-tax-calculator/delaware) | 6.6% | $3,873 | $21,673 | $63,327 | 48 |
| [District of Columbia](/1099-tax-calculator/district-of-columbia) | 10.75% | $3,746 | $21,546 | $63,454 | 45 |
| [Florida](/1099-tax-calculator/florida) | None | $0 | $17,800 | $67,200 | 1 |
| [Georgia](/1099-tax-calculator/georgia) | 4.99% | $3,193 | $20,993 | $64,007 | 38 |
| [Hawaii](/1099-tax-calculator/hawaii) | 11% | $4,200 | $22,000 | $63,000 | 50 |
| [Idaho](/1099-tax-calculator/idaho) | 5.3% | $3,078 | $20,878 | $64,122 | 34 |
| [Illinois](/1099-tax-calculator/illinois) | 4.95% | $3,765 | $21,565 | $63,435 | 46 |
| [Indiana](/1099-tax-calculator/indiana) | 2.95% | $2,301 | $20,101 | $64,899 | 14 |
| [Iowa](/1099-tax-calculator/iowa) | 3.8% | $2,350 | $20,150 | $64,850 | 16 |
| [Kansas](/1099-tax-calculator/kansas) | 5.58% | $3,608 | $21,408 | $63,592 | 41 |
| [Kentucky](/1099-tax-calculator/kentucky) | 3.5% | $2,647 | $20,447 | $64,553 | 23 |
| [Louisiana](/1099-tax-calculator/louisiana) | 3% | $1,984 | $19,784 | $65,216 | 13 |
| [Maine](/1099-tax-calculator/maine) | 7.15% | $4,152 | $21,953 | $63,047 | 49 |
| [Maryland](/1099-tax-calculator/maryland) | 6.5% | $3,389 | $21,189 | $63,811 | 39 |
| [Massachusetts](/1099-tax-calculator/massachusetts) | 9% | $3,730 | $21,530 | $63,470 | 44 |
| [Michigan](/1099-tax-calculator/michigan) | 4.25% | $3,107 | $20,907 | $64,093 | 37 |
| [Minnesota](/1099-tax-calculator/minnesota) | 9.85% | $3,848 | $21,648 | $63,352 | 47 |
| [Mississippi](/1099-tax-calculator/mississippi) | 4% | $2,428 | $20,228 | $64,772 | 19 |
| [Missouri](/1099-tax-calculator/missouri) | 4.7% | $2,735 | $20,535 | $64,465 | 27 |
| [Montana](/1099-tax-calculator/montana) | 5.65% | $3,102 | $20,902 | $64,098 | 36 |
| [Nebraska](/1099-tax-calculator/nebraska) | 4.55% | $2,715 | $20,515 | $64,485 | 24 |
| [Nevada](/1099-tax-calculator/nevada) | None | $0 | $17,800 | $67,200 | 1 |
| [New Hampshire](/1099-tax-calculator/new-hampshire) | None | $0 | $17,800 | $67,200 | 1 |
| [New Jersey](/1099-tax-calculator/new-jersey) | 10.75% | $2,842 | $20,642 | $64,358 | 32 |
| [New Mexico](/1099-tax-calculator/new-mexico) | 5.9% | $2,547 | $20,347 | $64,653 | 20 |
| [New York](/1099-tax-calculator/new-york) | 10.9% | $3,669 | $21,469 | $63,531 | 42 |
| [North Carolina](/1099-tax-calculator/north-carolina) | 3.99% | $2,643 | $20,443 | $64,557 | 22 |
| [North Dakota](/1099-tax-calculator/north-dakota) | 2.5% | $281 | $18,081 | $66,919 | 10 |
| [Ohio](/1099-tax-calculator/ohio) | 2.75% | $1,729 | $19,529 | $65,471 | 12 |
| [Oklahoma](/1099-tax-calculator/oklahoma) | 4.5% | $3,009 | $20,809 | $64,191 | 33 |
| [Oregon](/1099-tax-calculator/oregon) | 9.9% | $5,576 | $23,376 | $61,624 | 51 |
| [Pennsylvania](/1099-tax-calculator/pennsylvania) | 3.07% | $2,425 | $20,225 | $64,775 | 18 |
| [Rhode Island](/1099-tax-calculator/rhode-island) | 5.99% | $2,345 | $20,145 | $64,855 | 15 |
| [South Carolina](/1099-tax-calculator/south-carolina) | 5.21% | $2,368 | $20,168 | $64,832 | 17 |
| [South Dakota](/1099-tax-calculator/south-dakota) | None | $0 | $17,800 | $67,200 | 1 |
| [Tennessee](/1099-tax-calculator/tennessee) | None | $0 | $17,800 | $67,200 | 1 |
| [Texas](/1099-tax-calculator/texas) | None | $0 | $17,800 | $67,200 | 1 |
| [Utah](/1099-tax-calculator/utah) | 4.45% | $2,549 | $20,349 | $64,651 | 21 |
| [Vermont](/1099-tax-calculator/vermont) | 8.75% | $2,753 | $20,554 | $64,447 | 28 |
| [Virginia](/1099-tax-calculator/virginia) | 5.75% | $3,728 | $21,528 | $63,472 | 43 |
| [Washington](/1099-tax-calculator/washington) | None | $0 | $17,800 | $67,200 | 1 |
| [West Virginia](/1099-tax-calculator/west-virginia) | 4.58% | $2,729 | $20,529 | $64,471 | 26 |
| [Wisconsin](/1099-tax-calculator/wisconsin) | 7.65% | $2,806 | $20,606 | $64,394 | 31 |
| [Wyoming](/1099-tax-calculator/wyoming) | None | $0 | $17,800 | $67,200 | 1 |

Rates from the [Tax Foundation, State Individual Income Tax Rates and Brackets](https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/) table; each state page links to its revenue department. Rank 1 is the lowest state tax. See our [methodology](/methodology).