Quarterly Estimated Taxes by State (2026)

Every self-employed American owes federal quarterly estimated taxes — but whether you also owe state quarterly payments depends on where you live. 9 states have no income tax on self-employment earnings; the rest expect their own estimated payments, usually on the federal schedule.

States with no income tax

• Alaska
• Florida
• Nevada
• New Hampshire
• South Dakota
• Tennessee
• Texas
• Washington
• Wyoming

All states

• Alabama — representative planning rate 5%
• Alaska — no state income tax
• Arizona — representative planning rate 2.5%
• Arkansas — representative planning rate 3.9%
• California — representative planning rate 9.3%
• Colorado — representative planning rate 4.40%
• Connecticut — representative planning rate 5.5%
• Delaware — representative planning rate 6.6%
• Florida — no state income tax
• Georgia — representative planning rate 5.09%
• Hawaii — representative planning rate 7.6%
• Idaho — representative planning rate 5.3%
• Illinois — representative planning rate 4.95%
• Indiana — representative planning rate 2.95%
• Iowa — representative planning rate 3.8%
• Kansas — representative planning rate 5.58%
• Kentucky — representative planning rate 3.50%
• Louisiana — representative planning rate 3%
• Maine — representative planning rate 7.15%
• Maryland — representative planning rate 5%
• Massachusetts — representative planning rate 5%
• Michigan — representative planning rate 4.25%
• Minnesota — representative planning rate 6.8%
• Mississippi — representative planning rate 4%
• Missouri — representative planning rate 4.7%
• Montana — representative planning rate 5.65%
• Nebraska — representative planning rate 4.55%
• Nevada — no state income tax
• New Hampshire — no state income tax
• New Jersey — representative planning rate 6.37%
• New Mexico — representative planning rate 4.9%
• New York — representative planning rate 5.90%
• North Carolina — representative planning rate 3.99%
• North Dakota — representative planning rate 1.95%
• Ohio — representative planning rate 2.75%
• Oklahoma — representative planning rate 4.5%
• Oregon — representative planning rate 8.75%
• Pennsylvania — representative planning rate 3.07%
• Rhode Island — representative planning rate 4.75%
• South Carolina — representative planning rate 6%
• South Dakota — no state income tax
• Tennessee — no state income tax
• Texas — no state income tax
• Utah — representative planning rate 4.5%
• Vermont — representative planning rate 6.6%
• Virginia — representative planning rate 5.75%
• Washington — no state income tax
• Washington D.C. — representative planning rate 8.5%
• West Virginia — representative planning rate 4.82%
• Wisconsin — representative planning rate 5.3%
• Wyoming — no state income tax

Rates are representative planning rates reviewed by Lena Hanna, CPA. Last updated June 2026.