State Income Tax Overview 2024
All 50 states + DC. Rates, rankings, and contractor-specific notes — so you know what you're getting into before you pick up a contract or move.
ALAlabama | 5.0% | Med |
AKAlaska | 0% | High |
AZArizona | 2.5% (flat) | High |
ARArkansas | 4.4% | Med |
CACalifornia | 13.3% | Low |
COColorado | 4.4% (flat) | High |
CTConnecticut | 6.99% | Low |
DEDelaware | 6.6% | Med |
DCDistrict of Columbia | 10.75% | Low |
FLFlorida | 0% | High |
GAGeorgia | 5.49% | Med |
HIHawaii | 11.0% | Low |
IDIdaho | 5.8% | Med |
ILIllinois | 4.95% (flat) | Med |
INIndiana | 3.05% (flat) | High |
IAIowa | 5.7% | Med |
KSKansas | 5.7% | Med |
KYKentucky | 4.5% (flat) | Med |
LALouisiana | 4.25% | Med |
MEMaine | 7.15% | Med |
MDMaryland | 5.75% | Med |
MAMassachusetts | 5% (9% >$1M) | Med |
MIMichigan | 4.25% (flat) | Med |
MNMinnesota | 9.85% | Low |
MSMississippi | 5.0% | Med |
MOMissouri | 4.8% | Med |
MTMontana | 5.9% | Med |
NENebraska | 5.84% | Med |
NVNevada | 0% | High |
NHNew Hampshire | 0% | High |
NJNew Jersey | 10.75% | Low |
NMNew Mexico | 5.9% | Med |
NYNew York | 10.9% | Low |
NCNorth Carolina | 4.75% | High |
NDNorth Dakota | 2.5% | High |
OHOhio | 3.5% | Med |
OKOklahoma | 4.75% | Med |
OROregon | 9.9% | Low |
PAPennsylvania | 3.07% (flat) | Med |
RIRhode Island | 5.99% | Med |
SCSouth Carolina | 6.4% | Med |
SDSouth Dakota | 0% | High |
TNTennessee | 0% | High |
TXTexas | 0% | High |
UTUtah | 4.65% (flat) | High |
VTVermont | 8.75% | Low |
VAVirginia | 5.75% | Med |
WAWashington | 0% | High |
WVWest Virginia | 5.12% | Med |
WIWisconsin | 7.65% | Med |
WYWyoming | 0% | High |
How to Use This Table
Top Rate — The highest marginal income tax rate for that state as of 2024. For flat-rate states it applies to all income. For bracketed states it applies only above the stated threshold.
Freelancer Rating — Editorial judgment weighing: income tax burden, local/city taxes, SE tax treatment, sales tax (some states tax digital services), and overall cost of doing business. It is not purely the income tax rate.
No income tax ≠ no taxes — States like Washington (B&O on gross receipts), Texas (franchise tax), and New Hampshire (still had interest/dividend tax until 2025) have other mechanisms that affect freelancers. Read the notes.
Rates change — Several states (Iowa, Nebraska, Georgia, Mississippi, NC) are actively reducing rates through 2026–2029. Check current law before making any residency decisions.
This table is for informational and planning purposes only. It does not constitute tax, legal, or financial advice. Tax rates, rules, and credits change frequently and vary significantly based on individual circumstances. Do not make residency, domicile, or entity-structure decisions based solely on this information. Consult a licensed CPA or tax attorney before making any decisions with material financial or legal consequences.
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