Self-Employment Tax by State

All self-employed individuals in the United States pay the same 15.3% federal self-employment tax regardless of where they live. However, state income taxes create significant differences in total tax burden. Of the 50 states plus Washington D.C., 42 impose a state income tax on self-employment earnings and 9 have no state income tax at all.

The table below lists every state with its income tax status and a link to a detailed calculator page. Each state page includes pre-computed tax breakdowns at multiple income levels, a step-by-step walkthrough, bracket tables, quarterly payment guidance, and deduction information. Select your state to see the full analysis.

States without income tax are highlighted in green. Flat-tax states apply a single rate to all income levels, while progressive states use brackets similar to the federal system. The "top rate" shown is the highest marginal rate for single filers, which applies only to income above the top bracket threshold.