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

How To Compare 1099 And W2 Income

Choose your state page, enter target salary, and compare employee take-home pay versus contractor take-home pay after self-employment and state taxes.

Why 1099 Usually Needs A Higher Gross Rate

Contractors generally cover both sides of payroll taxes and often fund more of their own benefits, so gross pay usually needs to be higher to reach the same net result.

What To Adjust Before Making A Switch

Model retirement contributions, healthcare costs, and expected deductions. Small assumption changes can materially alter the break-even contractor premium.

1099 Vs W2 FAQ

Is there one fixed 1099 premium that works in every state?

No. State tax rates, benefit costs, and deduction profiles vary. Use the state-specific page for realistic planning.

Does this replace CPA or payroll guidance?

No. It is a decision-support estimate. Use it to frame tradeoffs, then confirm with your accountant or payroll provider.

When should I rerun the comparison?

Recalculate when rates, filing status, deductions, or benefits change, and at each tax-year update.

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