50-State 1099 Tax Rates & Profession Directory
Instant interactive tax directory for independent contractors. Search by state name, tax structure, or freelance profession to calculate your localized 1099 taxes, brackets, and Schedule C deductions.
US States & Territories (51)
Click any state to explore profession write-offsGraduated brackets (2% – 5%)
Allows full deduction of federal income taxes paid on state return.
• LLC Franchise: $100/yr • Standard Deduction: $3,000
0.0% State Income Tax
No state individual income tax or state sales tax (some local sales taxes apply).
• LLC Franchise: $100/yr • Standard Deduction: $0
Flat 2.5% state rate
Transitioned to a single flat individual income tax rate of 2.50%.
• LLC Franchise: No annual fee • Standard Deduction: $14,600
Graduated brackets (2% – 3.9%)
Top individual income tax rate lowered to 3.9%.
• LLC Franchise: $150/yr • Standard Deduction: $2,410
Graduated brackets (1% – 13.3%)
Top rate 13.3% includes 1% Mental Health Services Tax on taxable income over $1,000,000.
• LLC Franchise: $800/yr • Standard Deduction: $5,540
Flat 4.4% state rate
Flat rate 4.40% applied directly to federal taxable income.
• LLC Franchise: $10/yr • Standard Deduction: $14,600
Graduated brackets (3% – 6.99%)
Imposes mandatory pass-through entity tax with corresponding personal tax credit.
• LLC Franchise: $80/yr • Standard Deduction: $15,000
Graduated brackets (2.2% – 6.6%)
No state sales tax; gross receipts tax applies to commercial sales.
• LLC Franchise: $300/yr • Standard Deduction: $3,250
0.0% State Income Tax
Zero state individual income tax for freelancers, sole proprietors, and S-Corp shareholders.
• LLC Franchise: $138.75/yr • Standard Deduction: $0
Flat 5.39% state rate
Transitioned to a flat 5.39% individual income tax rate with large standard deductions.
• LLC Franchise: $50/yr • Standard Deduction: $12,000
Graduated brackets (1.4% – 11%)
Hawaii General Excise Tax (GET) of 4.0%–4.5% applies to gross freelance receipts.
• LLC Franchise: $15/yr • Standard Deduction: $2,200
Flat 5.695% state rate
Flat 5.695% individual income tax tied to federal adjusted gross income.
• LLC Franchise: No annual fee • Standard Deduction: $14,600
Flat 4.95% state rate
Flat 4.95% rate. Imposes 1.5% personal property replacement tax on S-Corps.
• LLC Franchise: $75/yr • Standard Deduction: $2,625
Flat 3.05% state rate
State rate reduced to 3.05%. County income taxes range from 1.0% to 3.0% on top of state rate.
• LLC Franchise: $31/yr • Standard Deduction: $1,000
Flat 3.8% state rate
Transitioned to a single flat 3.8% individual income tax rate.
• LLC Franchise: $45/yr • Standard Deduction: $14,600
Graduated brackets (3.1% – 5.58%)
Individual rates capped at 5.58%.
• LLC Franchise: $50/yr • Standard Deduction: $3,500
Flat 4% state rate
Flat 4.0% state tax rate. Local occupational taxes apply in Louisville (2.2%) and Lexington (2.25%).
• LLC Franchise: $15/yr • Standard Deduction: $3,160
Graduated brackets (1.85% – 4.25%)
Top rate reduced to 4.25%.
• LLC Franchise: $30/yr • Standard Deduction: $4,500
Graduated brackets (5.8% – 7.15%)
Graduated rates up to 7.15% with federal standard deduction match.
• LLC Franchise: $85/yr • Standard Deduction: $14,600
Graduated brackets (2% – 5.75%)
Mandatory county income tax added (2.25%–3.20% across all MD counties).
• LLC Franchise: $300/yr • Standard Deduction: $2,550
Flat 5% state rate
Flat 5.0% base rate + 4.0% surtax (Millionaires Tax) on taxable income exceeding $1,000,000.
• LLC Franchise: $500/yr • Standard Deduction: $4,400
Flat 4.25% state rate
Flat 4.25% state rate. 24 cities levy local income tax (e.g. Detroit 2.4% resident / 1.2% non-resident).
• LLC Franchise: $25/yr • Standard Deduction: $5,400
Graduated brackets (5.35% – 9.85%)
Top rate of 9.85% applies to high earners.
• LLC Franchise: No annual fee • Standard Deduction: $14,600
Flat 4.7% state rate
Transitioned to a flat rate of 4.70% on taxable income over $10,000.
• LLC Franchise: No annual fee • Standard Deduction: $2,300
Graduated brackets (2% – 4.8%)
Top rate 4.80%. St. Louis and Kansas City charge 1.0% earnings tax.
• LLC Franchise: No annual fee • Standard Deduction: $14,600
Graduated brackets (4.7% – 5.9%)
Simplified to 2 brackets (4.7% and 5.9%) matching federal taxable income.
• LLC Franchise: $20/yr • Standard Deduction: $14,600
Graduated brackets (2.46% – 5.84%)
Top individual income tax rate reduced to 5.84%.
• LLC Franchise: $10/yr • Standard Deduction: $7,900
0.0% State Income Tax
Zero personal income tax. Commerce Tax applies only to gross business receipts exceeding $4,000,000.
• LLC Franchise: $350/yr • Standard Deduction: $0
0.0% State Income Tax
No earned income tax (interest and dividends tax fully phased out). Business Profits Tax applies to high grossing entities.
• LLC Franchise: $100/yr • Standard Deduction: $0
Graduated brackets (1.4% – 10.75%)
Top rate 10.75% over $1M. Strict entity-level tax rules for pass-through entities (BAIT).
• LLC Franchise: $75/yr • Standard Deduction: $1,000
Graduated brackets (1.7% – 5.9%)
Gross Receipts Tax (GRT) of ~5.125%–8.8% applies to professional services performed in NM.
• LLC Franchise: No annual fee • Standard Deduction: $14,600
Graduated brackets (4% – 10.9%)
New York City resident tax (NYC Personal Income Tax) adds 3.078%–3.876% on top of state tax.
• LLC Franchise: $25/yr • Standard Deduction: $8,000
Flat 4.5% state rate
Flat rate 4.50% (scheduled to reduce further in future years).
• LLC Franchise: $200/yr • Standard Deduction: $12,750
Graduated brackets (0% – 2.5%)
Lowest effective state tax rates among states with personal income tax (0% on first $44,725).
• LLC Franchise: $50/yr • Standard Deduction: $14,600
Graduated brackets (0% – 3.5%)
Ohio Business Income Deduction (BID) allows 100% deduction on first $250,000 of net business income.
• LLC Franchise: No annual fee • Standard Deduction: $0
Graduated brackets (0.25% – 4.75%)
Top rate 4.75% on taxable income over $7,200.
• LLC Franchise: $25/yr • Standard Deduction: $6,350
Graduated brackets (4.75% – 9.9%)
No state sales tax. TriMet transit tax (0.8037%) and Portland clean energy tax apply in metro areas.
• LLC Franchise: $100/yr • Standard Deduction: $2,745
Flat 3.07% state rate
Flat 3.07% rate with no standard deduction. Philadelphia Wage/Net Profits Tax is 3.75% (residents) / 3.44% (non-residents).
• LLC Franchise: No annual fee • Standard Deduction: $0
Graduated brackets (3.75% – 5.99%)
Top rate 5.99% on taxable income over $176,050.
• LLC Franchise: $400/yr • Standard Deduction: $10,300
Graduated brackets (0% – 6.4%)
Top rate reduced to 6.4% on taxable income over $17,330.
• LLC Franchise: No annual fee • Standard Deduction: $14,600
0.0% State Income Tax
Zero personal income tax, zero corporate income tax, and strong asset protection trust laws.
• LLC Franchise: $50/yr • Standard Deduction: $0
0.0% State Income Tax
Zero state individual earned income tax (Hall Tax eliminated). Franchise & Excise Tax applies to LLCs/S-Corps.
• LLC Franchise: $300/yr • Standard Deduction: $0
0.0% State Income Tax
Zero individual income tax enshrined in the Texas Constitution.
• LLC Franchise: No annual fee • Standard Deduction: $0
Flat 4.65% state rate
Flat rate 4.65% with a taxpayer tax credit that phases out for higher earners.
• LLC Franchise: $20/yr • Standard Deduction: $0
Graduated brackets (3.35% – 8.75%)
Progressive rates up to 8.75%.
• LLC Franchise: $35/yr • Standard Deduction: $7,600
Graduated brackets (2% – 5.75%)
Top rate 5.75% kicks in at just $17,000 of taxable income. Northern VA counties levy BPOL local business license taxes.
• LLC Franchise: $50/yr • Standard Deduction: $8,500
0.0% State Income Tax
Zero personal income tax. WA Business & Occupation (B&O) gross receipts tax of 1.5%–1.75% applies to professional services over $125k.
• LLC Franchise: $60/yr • Standard Deduction: $0
Graduated brackets (2.36% – 5.12%)
Individual rates reduced across all brackets (top rate 5.12%).
• LLC Franchise: $25/yr • Standard Deduction: $0
Graduated brackets (3.5% – 7.65%)
Top rate 7.65% over $315,310.
• LLC Franchise: $25/yr • Standard Deduction: $13,810
0.0% State Income Tax
Zero personal income tax, zero corporate tax, strong anonymity LLC laws, and low asset franchise fees.
• LLC Franchise: $60/yr • Standard Deduction: $0
Graduated brackets (4% – 10.75%)
High progressive rates up to 10.75%. Unincorporated Business Tax applies to professional partnerships.
• LLC Franchise: $300/yr • Standard Deduction: $14,600
Frequently Asked Questions
Which US states have 0% state income tax for 1099 contractors?
The 9 states with no state individual wage income tax are Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming. Independent contractors residing in these states only pay federal taxes (15.3% SECA and federal income tax).
How do state tax standard deductions work for freelancers?
Most states offer a state standard deduction that reduces your state taxable income, similar to the federal standard deduction. State standard deductions vary significantly, ranging from $0 (in states with gross income taxes) up to $14,000+.
What is a state LLC annual franchise tax?
A franchise tax is an annual privilege fee charged by a state for the right to operate a registered LLC or corporation in that state. For example, California charges a mandatory $800 minimum franchise tax, Delaware charges $300, and Texas exempts businesses with under $2.47M in revenue.