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Minnesota vs Illinois Self-Employment Tax

Minnesota has the lower modeled total tax by $45 at $100,000 net profit. Compare total burden, state income tax, and quarterly estimated payments across net-profit scenarios.

By Sammy S. · Founder · AuthorUpdated for 2026

Lower total tax burden

Minnesota is lower

$30,301 vs $30,346, a $45 difference. Federal SE tax is the same; the gap is mostly state income tax.

Side-by-side self-employment tax scoreboard

Minnesota

$30,301

$100k total · rank #40

Headline rate
9.85%
State tax ($100k)
$4,556
Quarterly
$7,575
Progressive state income tax
Minnesota profile →

Illinois

$30,346

$100k total · rank #41

Headline rate
4.95%
State tax ($100k)
$4,600
Quarterly
$7,586
Flat state income tax
Illinois profile →

Scenario comparison

Single-filer total tax, state tax, and quarterly estimates. Federal SE tax is identical for the same net profit in both states.

$50,000 net profit

Minnesota total$11,921
Illinois total$12,761
Minnesota state$1,460
Illinois state$2,300
Minnesota quarterly$2,980
Illinois quarterly$3,190

Total difference: $840 · State difference: $840

$100,000 net profit

Minnesota total$30,301
Illinois total$30,346
Minnesota state$4,556
Illinois state$4,600
Minnesota quarterly$7,575
Illinois quarterly$7,586

Total difference: $45 · State difference: $44

$150,000 net profit

Minnesota total$51,270
Illinois total$50,285
Minnesota state$7,885
Illinois state$6,900
Minnesota quarterly$12,818
Illinois quarterly$12,571

Total difference: $985 · State difference: $985

$200,000 net profit

Minnesota total$73,114
Illinois total$70,781
Minnesota state$11,534
Illinois state$9,201
Minnesota quarterly$18,279
Illinois quarterly$17,695

Total difference: $2,333 · State difference: $2,333

Worked example: $100,000 net profit

Single filer, $0 expenses, no W-2 wages. Federal Schedule SE tax is the same; state income tax drives most of the gap.

How the comparison is built

  1. 1.Start with the same $100,000 Schedule C net profit in both states.
  2. 2.Apply federal Schedule SE and deduct half of base SE tax for AGI.
  3. 3.Estimate federal income tax, then each state's ordinary income-tax rules.
  4. 4.Divide total modeled tax by four for equal quarterly installments.

Modeled result

Minnesota total
$30,301
Illinois total
$30,346
Minnesota state
$4,556
Illinois state
$4,600
Total difference
$45

Expenses, QBI, local taxes, and filing status can change both the absolute bill and the gap between states.

SE tax is nationwide

Schedule SE Social Security and Medicare use the same federal formula in both states.

State tax drives the gap

Minnesota is progressive state income tax; Illinois is flat state income tax.

Quarterlies are planning figures

Equal installments ignore safe harbor, withholding, and uneven income timing.

Minnesota vs Illinois self-employment tax FAQs

Minnesota has the lower modeled total tax at $100,000 net profit ($30,301 vs $30,346). Federal self-employment tax itself is the same nationwide; the gap is mostly state income tax.

Minnesota: Progressive state income tax (headline 9.85%). Illinois: Flat state income tax (headline 4.95%).

In the single-filer model, total tax is about $30,301 in Minnesota and $30,346 in Illinois (difference $45). State income tax alone differs by about $44.

No. Schedule SE Social Security and Medicare tax is federal. State of residence changes state income tax (and sometimes local tax), not the SE tax rate formula.

Equal quarterly installments of the modeled annual bill are about $7,575 in Minnesota and $7,586 in Illinois for the $100,000 scenario. Use the quarterly estimated tax calculator for safe-harbor and withholding adjustments.

Minnesota shows the lower combined SE + income tax burden in this model, but cost of living and local taxes can still flip the practical result.