State Guides
Arizona Self-Employment Tax Guide (2026)
A flat 2.5% income tax, an income-based estimated-tax rule and no sales tax on most professional services. What Arizona freelancers owe.
California Self-Employment Tax Guide (2026)
Federal SE tax, California's 1%–12.3% income tax, the front-loaded 30/40/0/30 estimate schedule and the $800 LLC tax — what California freelancers owe.
Colorado Self-Employment Tax Guide (2026)
Colorado's flat 4.4% starts from federal taxable income. Estimated payments over $1,000, and Denver's $4-a-month occupational privilege tax.
Florida Self-Employment Tax Guide (2026)
Florida has no personal income tax, so most of a freelancer's bill is federal. The LLC annual report, sales tax and local business tax are what remain.
Georgia Self-Employment Tax Guide (2026)
Georgia's flat rate fell to 4.99% for 2026, with a $15,000 standard deduction. What Georgia freelancers owe and how to pay it.
Illinois Self-Employment Tax Guide (2026)
A flat 4.95% state tax, no Chicago income tax and IRS-matching estimate dates — what Illinois freelancers owe and how to plan for it.
Massachusetts Self-Employment Tax Guide (2026)
Massachusetts taxes freelance profit at 5%, plus a 4% surtax over $1,107,750 in 2026. Estimated payments start at just $400 owed.
Michigan Self-Employment Tax Guide (2026)
Michigan's flat 4.25% for 2026, the $5,900 exemption, and the 24 cities — including Detroit — that also tax income.
New Jersey Self-Employment Tax Guide (2026)
New Jersey's 1.4%–10.75% income tax, how it treats business profit, the $400 estimated-tax rule, and cross-border work in New York.
New York Self-Employment Tax Guide (2026)
State income tax, NYC income tax, the Unincorporated Business Tax and the MCTMT — which New York taxes a freelancer actually owes, and when.
North Carolina Self-Employment Tax Guide (2026)
North Carolina's flat rate fell to 3.99% for 2026. What freelancers owe, the $1,000 estimated-tax rule and the $200 LLC annual report.
Ohio Self-Employment Tax Guide (2026)
Ohio's business income deduction wipes out state tax on the first $250,000 of profit — but city income taxes still apply. What Ohio freelancers owe.
Pennsylvania Self-Employment Tax Guide (2026)
Pennsylvania's flat 3.07% plus local earned income taxes — and Philadelphia's Net Profits Tax and BIRT. What Pennsylvania freelancers owe.
Texas Self-Employment Tax Guide (2026)
No state income tax — but federal tax, the franchise tax for LLCs and Texas sales tax on some services still apply. What Texas freelancers owe.
Virginia Self-Employment Tax Guide (2026)
Virginia's 5.75% top rate, the new $1,000 estimated-tax threshold, a May 1 first payment and local BPOL license taxes on gross receipts.
Washington Self-Employment Tax Guide (2026)
No income tax, but a B&O tax on gross receipts. Washington's 2026 service rates, the $125,000 filing threshold, and what freelancers really owe.