Lowest $100k total tax
$25,745
Alaska
State tax comparison
🇺🇸2026 tax model
Self-Employment Tax by State
Compare Schedule SE plus federal and state income tax across all 50 states and DC—then plan quarterly estimates and see how the state layer changes your total burden.
By Sammy S. · Founder · AuthorUpdated for 2026
15.3%
Federal SE tax rate
51
States + DC covered
9
No state income tax
$184,500
2026 SS wage base
Highest $100k total tax
$32,632
Maryland
Tax year
2026
Federal SE + state income model
Head-to-head
Compare self-employment tax between two states
Federal Schedule SE tax is the same nationwide. Compare total modeled tax, the state income-tax layer, and equal quarterly installments at $100,000 net profit.
Compare any two states
Total SE + income tax, state layer, and quarterly estimates at $100k net profit.
All 50 states + DC
Self-employment tax by state rankings
Rank #1 is the lowest modeled total tax (SE + federal income + state) at $100,000 net profit for a single filer with no expenses or W-2 wages. Rankings highlight the state layer; federal SE tax does not change by state.
| Rank | State | State tax kind | Headline rate | $100k total tax | $100k quarterly |
|---|---|---|---|---|---|
| #1 |  Alaska | No state income tax | 0% | $25,745 | $6,436 |
| #1 |  Florida | No state income tax | 0% | $25,745 | $6,436 |
| #1 |  Nevada | No state income tax | 0% | $25,745 | $6,436 |
| #1 |  New Hampshire | No state income tax | 0% | $25,745 | $6,436 |
| #1 |  South Dakota | No state income tax | 0% | $25,745 | $6,436 |
| #1 |  Tennessee | No state income tax | 0% | $25,745 | $6,436 |
| #1 |  Texas | No state income tax | 0% | $25,745 | $6,436 |
| #1 |  Washington | No state income tax | 0% | $25,745 | $6,436 |
| #1 |  Wyoming | No state income tax | 0% | $25,745 | $6,436 |
| #10 |  North Dakota | Progressive state income tax | 2.5% | $26,328 | $6,582 |
| #11 |  Ohio | Progressive state income tax | 2.75% | $27,519 | $6,880 |
| #12 |  Arizona | Flat state income tax | 2.5% | $28,069 | $7,017 |
| #13 |  Indiana | Flat state income tax | 2.95% | $28,487 | $7,122 |
| #14 |  Louisiana | Flat state income tax | 3% | $28,533 | $7,133 |
| #15 |  West Virginia | Progressive state income tax | 4.82% | $28,586 | $7,147 |
| #16 |  Pennsylvania | Flat state income tax | 3.07% | $28,598 | $7,150 |
| #17 |  Rhode Island | Progressive state income tax | 5.99% | $28,656 | $7,164 |
| #18 |  Kentucky | Flat state income tax | 3.5% | $28,998 | $7,250 |
| #19 |  Nebraska | Progressive state income tax | 4.55% | $29,009 | $7,252 |
| #20 |  Mississippi | Progressive state income tax | 4% | $29,063 | $7,266 |
| #21 |  Arkansas | Progressive state income tax | 3.7% | $29,106 | $7,276 |
| #22 |  New Mexico | Progressive state income tax | 5.9% | $29,108 | $7,277 |
| #23 |  Vermont | Progressive state income tax | 8.75% | $29,120 | $7,280 |
| #24 |  Missouri | Progressive state income tax | 4.7% | $29,211 | $7,303 |
| #25 |  Iowa | Flat state income tax | 3.8% | $29,277 | $7,319 |
| #26 |  Connecticut | Progressive state income tax | 6.99% | $29,282 | $7,320 |
| #27 |  North Carolina | Flat state income tax | 3.99% | $29,453 | $7,363 |
| #28 |  New Jersey | Progressive state income tax | 10.75% | $29,475 | $7,369 |
| #29 |  Oklahoma | Progressive state income tax | 4.5% | $29,510 | $7,378 |
| #30 |  South Carolina | Progressive state income tax | 6% | $29,513 | $7,378 |
| #31 |  Wisconsin | Progressive state income tax | 7.65% | $29,590 | $7,397 |
| #32 |  Michigan | Flat state income tax | 4.25% | $29,695 | $7,424 |
| #33 |  Colorado | Flat state income tax | 4.4% | $29,834 | $7,459 |
| #34 |  Utah | Flat state income tax | 4.5% | $29,927 | $7,482 |
| #35 |  Alabama | Progressive state income tax | 5% | $30,127 | $7,532 |
| #36 |  Montana | Progressive state income tax | 5.65% | $30,135 | $7,534 |
| #37 |  California | Progressive state income tax | 13.3% | $30,175 | $7,544 |
| #38 |  New York | Progressive state income tax | 10.9% | $30,188 | $7,547 |
| #39 |  Virginia | Progressive state income tax | 5.75% | $30,261 | $7,565 |
| #40 |  Minnesota | Progressive state income tax | 9.85% | $30,301 | $7,575 |
| #41 |  Illinois | Flat state income tax | 4.95% | $30,346 | $7,586 |
| #42 |  Georgia | Flat state income tax | 4.99% | $30,383 | $7,596 |
| #43 |  Massachusetts | Flat state income tax | 5% | $30,392 | $7,598 |
| #44 |  Kansas | Progressive state income tax | 5.58% | $30,523 | $7,631 |
| #45 |  Maine | Progressive state income tax | 7.15% | $30,545 | $7,636 |
| #46 |  Delaware | Progressive state income tax | 6.6% | $30,641 | $7,660 |
| #47 |  Idaho | Flat state income tax | 5.3% | $30,671 | $7,668 |
| #48 |  Oregon | Progressive state income tax | 9.9% | $31,448 | $7,862 |
| #49 | District of Columbia | Progressive state income tax | 10.75% | $31,705 | $7,926 |
| #50 |  Hawaii | Progressive state income tax | 11% | $32,390 | $8,098 |
| #51 |  Maryland | Progressive state income tax | 6.5% | $32,632 | $8,158 |
#1Alaska$25,745
Alaska$25,745No state income taxQtr $6,436
#1Florida$25,745
Florida$25,745No state income taxQtr $6,436
#1Nevada$25,745
Nevada$25,745No state income taxQtr $6,436
#1New Hampshire$25,745
New Hampshire$25,745No state income taxQtr $6,436
#1South Dakota$25,745
South Dakota$25,745No state income taxQtr $6,436
#1Tennessee$25,745
Tennessee$25,745No state income taxQtr $6,436
#1Texas$25,745
Texas$25,745No state income taxQtr $6,436
#1Washington$25,745
Washington$25,745No state income taxQtr $6,436
#1Wyoming$25,745
Wyoming$25,745No state income taxQtr $6,436
#10North Dakota$26,328
North Dakota$26,328Progressive state income taxQtr $6,582
#11Ohio$27,519
Ohio$27,519Progressive state income taxQtr $6,880
#12Arizona$28,069
Arizona$28,069Flat state income taxQtr $7,017
#13Indiana$28,487
Indiana$28,487Flat state income taxQtr $7,122
#14Louisiana$28,533
Louisiana$28,533Flat state income taxQtr $7,133
#15West Virginia$28,586
West Virginia$28,586Progressive state income taxQtr $7,147
#16Pennsylvania$28,598
Pennsylvania$28,598Flat state income taxQtr $7,150
#17Rhode Island$28,656
Rhode Island$28,656Progressive state income taxQtr $7,164
#18Kentucky$28,998
Kentucky$28,998Flat state income taxQtr $7,250
#19Nebraska$29,009
Nebraska$29,009Progressive state income taxQtr $7,252
#20Mississippi$29,063
Mississippi$29,063Progressive state income taxQtr $7,266
#21Arkansas$29,106
Arkansas$29,106Progressive state income taxQtr $7,276
#22New Mexico$29,108
New Mexico$29,108Progressive state income taxQtr $7,277
#23Vermont$29,120
Vermont$29,120Progressive state income taxQtr $7,280
#24Missouri$29,211
Missouri$29,211Progressive state income taxQtr $7,303
#25Iowa$29,277
Iowa$29,277Flat state income taxQtr $7,319
#26Connecticut$29,282
Connecticut$29,282Progressive state income taxQtr $7,320
#27North Carolina$29,453
North Carolina$29,453Flat state income taxQtr $7,363
#28New Jersey$29,475
New Jersey$29,475Progressive state income taxQtr $7,369
#29Oklahoma$29,510
Oklahoma$29,510Progressive state income taxQtr $7,378
#30South Carolina$29,513
South Carolina$29,513Progressive state income taxQtr $7,378
#31Wisconsin$29,590
Wisconsin$29,590Progressive state income taxQtr $7,397
#32Michigan$29,695
Michigan$29,695Flat state income taxQtr $7,424
#33Colorado$29,834
Colorado$29,834Flat state income taxQtr $7,459
#34Utah$29,927
Utah$29,927Flat state income taxQtr $7,482
#35Alabama$30,127
Alabama$30,127Progressive state income taxQtr $7,532
#36Montana$30,135
Montana$30,135Progressive state income taxQtr $7,534
#37California$30,175
California$30,175Progressive state income taxQtr $7,544
#38New York$30,188
New York$30,188Progressive state income taxQtr $7,547
#39Virginia$30,261
Virginia$30,261Progressive state income taxQtr $7,565
#40Minnesota$30,301
Minnesota$30,301Progressive state income taxQtr $7,575
#41Illinois$30,346
Illinois$30,346Flat state income taxQtr $7,586
#42Georgia$30,383
Georgia$30,383Flat state income taxQtr $7,596
#43Massachusetts$30,392
Massachusetts$30,392Flat state income taxQtr $7,598
#44Kansas$30,523
Kansas$30,523Progressive state income taxQtr $7,631
#45Maine$30,545
Maine$30,545Progressive state income taxQtr $7,636
#46Delaware$30,641
Delaware$30,641Progressive state income taxQtr $7,660
#47Idaho$30,671
Idaho$30,671Flat state income taxQtr $7,668
#48Oregon$31,448
Oregon$31,448Progressive state income taxQtr $7,862
#49District of Columbia$31,705
Progressive state income taxQtr $7,926
#50Hawaii$32,390
Hawaii$32,390Progressive state income taxQtr $8,098
#51Maryland$32,632
Maryland$32,632Progressive state income taxQtr $8,158
Highest and lowest self-employment tax burdens
Ordered by modeled total tax at $100,000 net profit. Federal SE tax is identical; gaps come from state (and modeled local) income tax.
10 highest total tax ($100k)
10 lowest total tax ($100k)
Self-employment tax examples by state
Single-filer total tax (SE + federal income + state) with $0 expenses and no W-2 wages. Use the 1099 calculator for a personal estimate.
| Scenario | California | Texas | New York | Florida |
|---|---|---|---|---|
| $50,000 net profit | $11,430 | $10,461 | $12,373 | $10,461 |
| $100,000 net profit | $30,175 | $25,745 | $30,188 | $25,745 |
| $150,000 net profit | $52,136 | $43,385 | $50,570 | $43,385 |
| $200,000 net profit | $74,654 | $61,580 | $71,507 | $61,580 |
$50,000 net profit
California$11,430
Texas$10,461
New York$12,373
Florida$10,461
$100,000 net profit
California$30,175
Texas$25,745
New York$30,188
Florida$25,745
$150,000 net profit
California$52,136
Texas$43,385
New York$50,570
Florida$43,385
$200,000 net profit
California$74,654
Texas$61,580
New York$71,507
Florida$61,580
Calculation guide
How self-employment tax is calculated
Self-employment tax is the Social Security and Medicare portion of your bill. Federal and state income tax stack on top after the deductible half of base SE tax.
- 1
Compute net profit
Start with gross self-employment income (including 1099-NEC/1099-K) and subtract ordinary and necessary business expenses to get Schedule C net profit.
- 2
Calculate self-employment tax
Multiply net profit by 92.35%, then apply 12.4% Social Security (capped at $184,500 for 2026) and 2.9% Medicare, plus 0.9% Additional Medicare Tax when combined earnings exceed the filing-status threshold.
- 3
Deduct half of base SE tax
Subtract 50% of Social Security + Medicare SE tax (not Additional Medicare Tax) when computing AGI for income tax.
- 4
Apply federal and state income tax
Estimate federal income tax on AGI after the standard or itemized deduction, then apply your state's ordinary income-tax rules to the same profit.
- 5
Plan quarterly payments
Divide the expected annual SE + income tax (minus withholding) into four estimated payments, or use the IRS safe-harbor rule based on prior-year tax.
Federal and state taxes work in layers
Moving to a no-income-tax state can remove the state layer, but it does not remove Schedule SE or federal income tax. These layers explain why freelancers in different states owe different totals on the same net profit.
Federal self-employment tax
Schedule SE generally applies 15.3% on 92.35% of net earnings, with Social Security capped at the annual wage base. The formula is the same in every state.
Federal income tax
After deducting half of base SE tax, ordinary federal brackets apply to taxable income. Filing status, the standard deduction, and other income change the result.
State income tax
Most states tax self-employment net profit as ordinary income—flat or progressive. Nine states plus some special cases have no statewide wage/SE income tax in this model.
Local and estimated payments
Some localities add income or occupational tax. Freelancers typically pay federal (and often state) estimated taxes quarterly instead of payroll withholding.
Quarterly estimated payment guidance
Self-employed workers usually remit SE and income tax through Form 1040-ES installments. Rankings show equal quarterly amounts (annual total ÷ 4) for planning—safe harbor and prior-year tax can change required payments.
Federal due dates
Installments are generally due mid-April, mid-June, mid-September, and mid-January of the following year.
Safe harbor
Paying 100% of prior-year tax (110% if AGI was over $150,000) can avoid underpayment penalties even if current-year tax is higher.
State estimates
Many states run parallel estimated-tax calendars. Confirm your revenue department’s due dates and thresholds.
Withholding credit
W-2 withholding and refundable credits reduce estimated amounts due. Update Form W-4 on side wages when freelancing income rises.
Self-employment tax by state FAQs
Self-employment tax is the Social Security and Medicare tax self-employed workers pay on Schedule SE—generally 15.3% on 92.35% of net profit, with Social Security capped at the annual wage base ($184,500 for 2026).
The federal SE tax formula is the same in every state. What changes is state (and sometimes local) income tax on your net profit, plus any state estimated-tax rules.
At $100,000 net profit (single filer), New Hampshire ranks #1 with about $25,745 total modeled tax.
At the same $100,000 scenario, Maryland ranks near the top with about $32,632 total modeled tax.
Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming do not levy a statewide wage/self-employment income tax in this model. Federal SE tax and federal income tax still apply.
You may deduct 50% of base Social Security + Medicare SE tax (not Additional Medicare Tax) when computing AGI. Our scenarios and the 1099 calculator apply that deduction before federal and state income tax.
Yes. Each scenario shows an equal quarterly payment equal to total annual modeled tax ÷ 4. That is a planning figure—IRS safe harbor, prior-year tax, and withholding can change required installments.
No. The Qualified Business Income deduction can reduce federal taxable income for eligible pass-through income, but it does not reduce the SE tax base. Rankings omit QBI so state differences stay clear.
Maryland’s approximate county tax is included in the state layer. New York City, Pennsylvania local earned-income taxes, Ohio municipal taxes, and similar locality taxes are noted on profiles but not fully modeled for every city.
Use the 1099 Tax Calculator for SE + federal + state estimates, and the Quarterly Estimated Tax Calculator for 1040-ES installment planning.
Estimates are educational and do not account for every deduction, QBI, local tax, safe-harbor override, residency rule, or business-expense mix.