Self-employment tax calculators by state
Federal self-employment tax is the same everywhere; what changes is the state income tax on your net profit. Each page explains what its state does and does not tax.
States with an income tax
| State | Rate on self-employment income (2026) |
|---|---|
| Alabama | 2% – 5% |
| Arizona | Flat 2.5% |
| California | 1% – 12.3%, plus 1% over $1M |
| Colorado | Flat 4.4% |
| Georgia | Flat 4.99% |
| Illinois | Flat 4.95% |
| Indiana | Flat 2.95% |
| Louisiana | Flat 3% |
| Massachusetts | Flat 5%, plus 4% over $1,107,750 |
| Maryland | 2% – 6.5% |
| Michigan | Flat 4.25% |
| Minnesota | 5.35% – 9.85% |
| Missouri | 2% – 4.7% |
| North Carolina | Flat 3.99% |
| New Jersey | 1.4% – 10.75% |
| New York | 3.9% – 10.9% |
| Ohio | Flat 2.75% |
| Pennsylvania | Flat 3.07% |
| South Carolina | 1.99% – 5.21% |
| Virginia | 2% – 5.75% |
| Wisconsin | 3.5% – 7.65% |
States with no income tax
Only federal self-employment and income tax apply. Some of these states levy business taxes on gross receipts instead — each page says which.
Rates shown are the state's schedule for a single filer; deductions, exemptions and credits are applied on each state's page. States not listed are not yet covered.