2026 State Income Tax Rates for the Self-Employed

Reviewed September 9, 2026 · Covers all 50 states and the District of Columbia · Tax year 2026

2026 state income tax rates and estimated-payment thresholds for the self-employed
State	Code	Top rate	Flat	Estimated payments at	Form	Revenue agency
Alabama	AL	Up to 5%	No	$500	Form 40ES	Alabama Department of Revenue
Alaska	AK	No state income tax	—	—	—	Alaska Department of Revenue
Arizona	AZ	2.5% flat	Yes	$1,000	Form 140ES	Arizona Department of Revenue
Arkansas	AR	Up to 4.7%	No	$1,000	Form AR1000ES	Arkansas Department of Finance and Administration
California	CA	Up to 13.3%	No	$500	Form 540-ES	California Franchise Tax Board
Colorado	CO	4.4% flat	Yes	$1,000	Form DR 0104EP	Colorado Department of Revenue
Connecticut	CT	Up to 6.99%	No	$1,000	Form CT-1040ES	Connecticut Department of Revenue Services
Delaware	DE	Up to 6.6%	No	$400	Form 200-ES	Delaware Division of Revenue
District of Columbia	DC	Up to 8.95%	No	$100	Form D-40ES	District of Columbia Office of Tax and Revenue
Florida	FL	No state income tax	—	—	—	Florida Department of Revenue
Georgia	GA	5.49% flat	Yes	$500	Form 500-ES	Georgia Department of Revenue
Hawaii	HI	Up to 11%	No	$500	Form N-200V	Hawaii Department of Taxation
Idaho	ID	5.8% flat	Yes	$500	Form 51	Idaho State Tax Commission
Illinois	IL	4.95% flat	Yes	$500	Form IL-1040-ES	Illinois Department of Revenue
Indiana	IN	3.05% flat	Yes	$1,000	Form ES-40	Indiana Department of Revenue
Iowa	IA	Up to 6%	No	$200	Form IA 1040ES	Iowa Department of Revenue
Kansas	KS	Up to 5.7%	No	$500	Form K-40ES	Kansas Department of Revenue
Kentucky	KY	4.5% flat	Yes	$500	Form 740-ES	Kentucky Department of Revenue
Louisiana	LA	Up to 4.25%	No	$1,000	Form IT-540ES	Louisiana Department of Revenue
Maine	ME	Up to 7.15%	No	$1,000	Form 1040ES-ME	Maine Revenue Services
Maryland	MD	Up to 5.75%	No	$500	Form PV	Comptroller of Maryland
Massachusetts	MA	5% flat	Yes	$400	Form 1-ES	Massachusetts Department of Revenue
Michigan	MI	4.25% flat	Yes	$500	Form MI-1040ES	Michigan Department of Treasury
Minnesota	MN	Up to 9.85%	No	$500	Form M14	Minnesota Department of Revenue
Mississippi	MS	5% flat	Yes	$200	Form 80-106	Mississippi Department of Revenue
Missouri	MO	Up to 4.8%	No	$100	Form MO-1040ES	Missouri Department of Revenue
Montana	MT	Up to 6.9%	No	$500	Form IT-ES	Montana Department of Revenue
Nebraska	NE	Up to 6.64%	No	$500	Form 1040N-ES	Nebraska Department of Revenue
Nevada	NV	No state income tax	—	—	—	Nevada Department of Taxation
New Hampshire	NH	No state income tax	—	—	—	New Hampshire Department of Revenue Administration
New Jersey	NJ	Up to 10.75%	No	$400	Form NJ-1040-ES	New Jersey Division of Taxation
New Mexico	NM	Up to 5.9%	No	$1,000	Form PIT-ES	New Mexico Taxation and Revenue Department
New York	NY	Up to 10.9%	No	$300	Form IT-2105	New York State Department of Taxation and Finance
North Carolina	NC	4.99% flat	Yes	$1,000	Form NC-40	North Carolina Department of Revenue
North Dakota	ND	Up to 2.95%	No	$1,000	Form ND-1ES	North Dakota Office of State Tax Commissioner
Ohio	OH	Up to 3.99%	No	$500	Form IT 1040ES	Ohio Department of Taxation
Oklahoma	OK	Up to 4.75%	No	$500	Form OW-8-ES	Oklahoma Tax Commission
Oregon	OR	Up to 9.9%	No	$1,000	Form OR-40-V	Oregon Department of Revenue
Pennsylvania	PA	3.07% flat	Yes	$8,000	Form PA-40 ES	Pennsylvania Department of Revenue
Rhode Island	RI	Up to 5.99%	No	$250	Form RI-1040ES	Rhode Island Division of Taxation
South Carolina	SC	Up to 7%	No	$100	Form SC1040ES	South Carolina Department of Revenue
South Dakota	SD	No state income tax	—	—	—	South Dakota Department of Revenue
Tennessee	TN	No state income tax	—	—	—	Tennessee Department of Revenue
Texas	TX	No state income tax	—	—	—	Texas Comptroller of Public Accounts
Utah	UT	4.85% flat	Yes	$1,000	Form TC-546	Utah State Tax Commission
Vermont	VT	Up to 8.75%	No	$500	Form IN-114	Vermont Department of Taxes
Virginia	VA	Up to 5.75%	No	$150	Form 760ES	Virginia Department of Taxation
Washington	WA	No state income tax	—	—	—	Washington Department of Revenue
West Virginia	WV	Up to 6.5%	No	$600	Form IT-140ES	West Virginia Tax Division
Wisconsin	WI	Up to 7.65%	No	$500	Form 1-ES	Wisconsin Department of Revenue
Wyoming	WY	No state income tax	—	—	—	Wyoming Department of Revenue

“Top rate” is the top marginal state income tax rate, which is not the rate most freelancers pay. The calculators apply a representative rate for freelancer-level income — for California that is 9.3% against a 13.3% top rate. Use the quarterly tax calculator for a figure based on your own income.

Tax Information Notice

This content is for informational and educational purposes only. It does not constitute tax, legal, or financial advice. Tax laws change frequently. Always consult a qualified CPA or Enrolled Agent for your specific situation.