State tax for self-employed workers

Why state estimates vary and what to watch for before relying on a simplified state tax number.

No-income-tax states

Some states have no broad wage income tax, but that does not mean every state-level obligation disappears. Business registration fees, gross receipts taxes, franchise taxes, local taxes, or sales tax rules may still matter.

The calculator uses a no-income-tax state flag only for the broad income-tax estimate line.

Flat and bracket state estimates

Flat-tax states are easier to approximate than bracket states, but even flat states can have deductions, credits, exclusions, or local additions. Bracket states require more detailed state tables to estimate well.

This calculator labels state outputs as simplified when it is using a flat or effective planning rate instead of full state calculations.

Local taxes and state-specific deductions

Local taxes and state-specific deductions can materially change a real payment. City income taxes, county taxes, business license taxes, and local gross receipts rules are not included in this estimate.

Use the state line as a planning reserve, then confirm payment rules with the state tax agency or a qualified professional before relying on it.

Estimate your number next.

The guide explains the rule. The calculator shows how it changes your next quarterly payment.

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IRS sources used

Rates are stored in /data/rates/2026.json with source URLs and retrieval date so annual updates are a data edit.

Federal brackets, standard deductions, and selected indexed items are based on IRS tax year 2026 inflation adjustments and IRS Publication 505 for 2026 as retrieved on 2026-06-10. The IRS news release says news items may not be updated after release; verify against the latest IRS forms, instructions, and publications before production launch or annual updates. The 2026 business mileage rate is marked provisional until an IRS 2026 standard mileage notice or updated IRS mileage table is added.