1099 vs W2 Calculator by State (2026)
See exactly how much more a 1099 contractor needs to earn to match a W2 salary after self-employment tax and state income tax — for all 50 states and DC.
AL
Alabama
~4% effective rate
~8% 1099 premium at $100k
AK
Alaska
No state tax
~7.5% 1099 premium at $100k
AZ
Arizona
2.5% flat rate
~7.8% 1099 premium at $100k
AR
Arkansas
~4.4% effective rate
~8.1% 1099 premium at $100k
CA
California
~6% effective (mid-range incomes)
~8.3% 1099 premium at $100k
CO
Colorado
4.4% flat rate
~8.1% 1099 premium at $100k
CT
Connecticut
~5% effective (mid-range incomes)
~8.2% 1099 premium at $100k
DE
Delaware
~5.2% effective (mid-range incomes)
~8.2% 1099 premium at $100k
FL
Florida
No state tax
~7.5% 1099 premium at $100k
GA
Georgia
5.49% flat rate
~8.2% 1099 premium at $100k
HI
Hawaii
~7.2% effective (mid-range incomes)
~8.5% 1099 premium at $100k
ID
Idaho
5.8% flat rate
~8.3% 1099 premium at $100k
IL
Illinois
4.95% flat rate
~8.1% 1099 premium at $100k
IN
Indiana
3.05% flat rate
~7.9% 1099 premium at $100k
IA
Iowa
~4.4% effective (mid-range incomes)
~8.1% 1099 premium at $100k
KS
Kansas
~5.2% effective (mid-range incomes)
~8.2% 1099 premium at $100k
KY
Kentucky
4% flat rate
~8% 1099 premium at $100k
LA
Louisiana
~3.5% effective (mid-range incomes)
~8% 1099 premium at $100k
ME
Maine
~6% effective (mid-range incomes)
~8.3% 1099 premium at $100k
MD
Maryland
~5% effective (mid-range incomes)
~8.2% 1099 premium at $100k
MA
Massachusetts
5% flat rate (9% above $1 million)
~8.2% 1099 premium at $100k
MI
Michigan
4.25% flat rate
~8.1% 1099 premium at $100k
MN
Minnesota
~6.80% effective (mid-range incomes)
~8.4% 1099 premium at $100k
MS
Mississippi
~4.7% effective (mid-range incomes)
~8.1% 1099 premium at $100k
MO
Missouri
~4.8% effective (mid-range incomes)
~8.1% 1099 premium at $100k
MT
Montana
~5.9% effective (mid-range incomes)
~8.3% 1099 premium at $100k
NE
Nebraska
~5.2% effective (mid-range incomes)
~8.2% 1099 premium at $100k
NV
Nevada
No state tax
~7.5% 1099 premium at $100k
NH
New Hampshire
No state tax
~7.5% 1099 premium at $100k
NJ
New Jersey
~5.52% effective (mid-range incomes)
~8.2% 1099 premium at $100k
NM
New Mexico
~4.9% effective (mid-range incomes)
~8.1% 1099 premium at $100k
NY
New York
~6.33% effective state rate (mid-range incomes)
~8.3% 1099 premium at $100k
NC
North Carolina
4.5% flat rate
~8.1% 1099 premium at $100k
ND
North Dakota
~1.95% effective (mid-range incomes)
~7.8% 1099 premium at $100k
OH
Ohio
~3.5% effective (mid-range incomes)
~8% 1099 premium at $100k
OK
Oklahoma
~4.75% effective (mid-range incomes)
~8.1% 1099 premium at $100k
OR
Oregon
~8.75% effective (higher incomes)
~8.7% 1099 premium at $100k
PA
Pennsylvania
3.07% flat rate
~7.9% 1099 premium at $100k
RI
Rhode Island
~4.75% effective (mid-range incomes)
~8.1% 1099 premium at $100k
SC
South Carolina
~6.4% effective (higher incomes)
~8.3% 1099 premium at $100k
SD
South Dakota
No state tax
~7.5% 1099 premium at $100k
TN
Tennessee
No state tax
~7.5% 1099 premium at $100k
TX
Texas
No state tax
~7.5% 1099 premium at $100k
UT
Utah
4.55% flat rate
~8.1% 1099 premium at $100k
VT
Vermont
~6.6% effective (mid-range incomes)
~8.4% 1099 premium at $100k
VA
Virginia
5.75% top rate (most mid-range earners pay this rate)
~8.3% 1099 premium at $100k
WA
Washington
No state tax
~7.5% 1099 premium at $100k
DC
Washington D.C.
~8.50% effective (higher incomes)
~8.7% 1099 premium at $100k
WV
West Virginia
~5.12% effective (mid-range incomes)
~8.2% 1099 premium at $100k
WI
Wisconsin
~5.3% effective (mid-range incomes)
~8.2% 1099 premium at $100k
WY
Wyoming
No state tax
~7.5% 1099 premium at $100k