Freelancer State Tax Comparison

Federal self-employment tax does not change when you move. State income tax does — compare two or three states on the same profit.

By The PiggyMath Editorial Desk Last updated ✓ Independently verified against published IRS figures

How this is calculated

Federal SE tax and federal income tax after the standard deduction are identical in every state. Flat states use the published flat rate exactly (e.g. IL 4.95%, AZ 2.5%, MA 5% — not the Millionaires Tax). Exact-bracket states (CA, NY, NJ, OR, MN, DC) use statutory multi-bracket schedules by filing status. Other graduated states use a compact multi-bracket approximation — both appear as quality badges in the results (not a full state return). Notes flag NYC local tax, PA EIT, WA capital gains, and similar caveats. No credits modeled.

Profit & states

Lowest combined tax (of those picked)
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Best state: —
Federal SE + income (same everywhere)
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Lowest-tax state mix

Federal pieces do not change across states

Why freelancers compare states

Self-employment tax is federal. What changes is state income tax on the same Schedule C profit. Use the state-by-state guide for structure notes, and this comparison when you want two or three places side by side.

Read the disclaimer

Even “exact brackets” states still omit state deductions and credits — most freelancers never pay the top marginal rate on every dollar. Cities, property tax and cost of living are out of scope.

Frequently asked questions

Does moving change my SE tax rate?
No. The 15.3% federal self-employment tax is the same in every state.
Why is California not exactly 13.3% here?
Because 13.3% is the top marginal rate (including the 1% Mental Health Services Tax above $1M). This tool applies California’s published FTB bracket schedule by filing status to a profit proxy — only the slice of income in each band is taxed at that band’s rate.
Are no-tax states always cheaper?
Not always — they often raise revenue through property or sales tax.

Sources

Every formula on this page is checked against an independent implementation before publication. How we check our math →

Next steps

🧾Self-Employment Tax CalculatorFederal SE tax is the same in every state — start here.💸Tax Set-Aside CalculatorAdd an optional state rate to your set-aside percent.🗺️Self-Employment Tax by StateState-by-state pages with local income-tax context.📅Quarterly Tax CalculatorTurn the annual estimate into four payments.