Nine states levy no individual income tax on wage/business income (2026): Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming. New Hampshire completed its phaseout in 2025. Washington taxes no wages but levies a 7% tax on high-earner capital gains, and Tennessee and New Hampshire fund government through other taxes — "no income tax" does not mean "no taxes."

Roughly 5.2% of a $100,000 profit for a single filer using the standard deduction — about $5,223 in this calculator's 2026 model. California's brackets run 1% to 13.3% (the highest top rate in the nation), and the top bracket starts at $1,000,000 of taxable income. California also imposes a 1.3% disability-insurance payroll tax on wages with no ceiling, which employees feel but this self-employment model excludes.

The math is real but rarely decisive alone. On $100,000, California vs. Texas is a $5,223 swing — about 5% of profit. But housing, health insurance, and sales/property taxes often exceed that. Run this calculator for both states, then compare full cost of living. Also note: you pay tax where you are a resident and where you earn — moving states mid-year or working across state lines creates multi-state filing, not automatic savings.

NYC adds 3.078%–3.876% on top of New York State tax for city residents — the highest local income tax burden in the country. On $100,000 of NYC taxable income that is roughly $2,900–$3,500 extra. This calculator excludes all local taxes (also Maryland counties, ~2.4% average; Ohio municipalities; Pennsylvania localities), so treat its figures as the state-floor, not the ceiling.

Generally where you live (residence) — plus where you physically work. Freelancers are typically taxed by their state of residence on all income. If you physically perform work in another state, that state may tax the income sourced there, with your home state granting a credit. Remote work for an out-of-state client, from your home state, is usually just home-state income. Multi-state situations are exactly where DIY modeling stops and a CPA starts — this calculator models one state.

Most taxing states require their own quarterly estimates, separate from federal Form 1040-ES. The total in this calculator is what your quarterly payments should roughly cover across both systems. Underpaying the state triggers state penalties on top of the federal underpayment penalty — see the estimated-tax penalty calculator. Use the quarterly estimated tax calculator for the federal portion and your state revenue department's voucher system for the rest.

Fifteen states use one flat rate on all taxable income (e.g., Arizona 2.5%, Illinois 4.95%, Pennsylvania 3.07%) — forecasting is one multiplication. Twenty-six states plus D.C. use graduated brackets where each slice of income is taxed at its own rate — only the income inside the top bracket pays the top rate. Either way, your effective state rate is always lower than your top marginal rate; the calculator shows both.

On wages and business income, yes — Washington levies no tax there. But it taxes long-term capital gains above a high threshold (7%, with a $278,000+ exclusion for 2026) for high earners. A freelancer living on client income pays nothing; a freelancer who sells a business or has a huge stock windfall may owe the capital-gains tax. Oregon, next door, has a 9.9% top rate — the contrast between the two states is a real-world case study in state tax competition.

Yes — the model uses the Tax Foundation's 2026 state rate tables (as of January 1, 2026, updated February 11, 2026) and the IRS 2026 federal brackets from Revenue Procedure 2025-32. Some states adjust brackets for inflation annually; where the 2026 inflation adjustment was not yet published at the Foundation's update, the table reflects 2025 widths — the residual differences are small. State legislatures can still change mid-year rates retroactively, so confirm with your state revenue department before filing.

Honesty over false precision. Only some states double bracket widths for joint filers; others widen them partially or not at all. Modeling all 27 joint schedules accurately would risk more error than it fixes. For flat-rate states the distinction does not matter (the figure is exact). For progressive states, the shown state tax is an upper bound — actual joint-filer tax is usually slightly lower. The federal side is modeled exactly for both statuses.

This adds the state layer. The effective tax rate calculator covers federal income tax + SE tax only. This tool adds all 50 states and D.C. using 2026 state tables, and shows each tax's share of the total. Use the federal tool for a quick burden check; use this one when comparing states, planning a move, or setting quarterly payments that must cover both levels.

Run this calculator for each state, then talk to a CPA. You generally owe tax where you are a resident plus where you earn, with credits preventing most double taxation — but apportionment rules, "convenience of the employer" rules (notably New York), and part-year residency make multi-state returns the most error-prone area of freelancer tax. The calculators on this site model single-state residence; anything multi-state is professional-advice territory.