How much to set aside for taxes, by state
Federal tax is the same everywhere; state income tax isn't. Pick your state for 2026 rates, a planning rate for the quarterly tax calculator, and set-aside percentages by profit. Estimates for single filers, not tax advice.
No state income tax
- Alaska
No state income tax. Save about 19%–22% for federal taxes.
- Florida
No state income tax. Save about 19%–22% for federal taxes.
- Nevada
No state income tax. Save about 19%–22% for federal taxes.
- New Hampshire
No state income tax. Save about 19%–22% for federal taxes.
- South Dakota
No state income tax. Save about 19%–22% for federal taxes.
- Tennessee
No state income tax. Save about 19%–22% for federal taxes.
- Texas
No state income tax. Save about 19%–22% for federal taxes.
- Washington
No state income tax. Save about 19%–22% for federal taxes.
- Wyoming
No state income tax. Save about 19%–22% for federal taxes.
Flat-rate states
- Arizona
Flat 2.5%. Save about 22%–25% in total.
- Colorado
Flat 4.4%. Save about 24%–26% in total.
- Georgia
Flat 5.19%. Save about 24%–27% in total.
- Idaho
Flat 5.3%. Save about 24%–27% in total.
- Illinois
Flat 4.95%. Save about 24%–27% in total.
- Indiana
Flat 2.95%. Save about 22%–25% in total.
- Iowa
Flat 3.8%. Save about 23%–26% in total.
- Kentucky
Flat 3.5%. Save about 23%–26% in total.
- Louisiana
Flat 3%. Save about 22%–25% in total.
- Michigan
Flat 4.25%. Save about 23%–26% in total.
- Mississippi
Flat 4%. Save about 23%–26% in total.
- North Carolina
Flat 3.99%. Save about 23%–26% in total.
- Ohio
Flat 2.75% on income over $26,050. Save about 21%–24% in total.
- Pennsylvania
Flat 3.07%. Save about 22%–25% in total.
- Utah
Flat 4.5%. Save about 24%–27% in total.
Graduated-rate states
- Alabama
Graduated, 2% to 5% across 3 brackets. Save about 24%–27% in total.
- Arkansas
Graduated, 2% to 3.9% across 2 brackets. Save about 23%–26% in total.
- California
Graduated, 1% to 13.3% across 10 brackets. Save about 22%–27% in total.
- Connecticut
Graduated, 2% to 6.99% across 7 brackets. Save about 23%–27% in total.
- Delaware
Graduated, 2.2% to 6.6% across 6 brackets. Save about 24%–27% in total.
- District of Columbia
Graduated, 4% to 10.75% across 7 brackets. Save about 25%–29% in total.
- Hawaii
Graduated, 1.4% to 11% across 12 brackets. Save about 24%–28% in total.
- Kansas
Graduated, 5.2% to 5.58% across 2 brackets. Save about 24%–27% in total.
- Maine
Graduated, 5.8% to 7.15% across 3 brackets. Save about 25%–28% in total.
- Maryland
Graduated, 2% to 6.5% across 10 brackets. Save about 24%–27% in total.
- Massachusetts
Graduated, 5% to 9% across 2 brackets. Save about 24%–27% in total.
- Minnesota
Graduated, 5.35% to 9.85% across 4 brackets. Save about 25%–28% in total.
- Missouri
Graduated, 2% to 4.7% across 7 brackets. Save about 23%–27% in total.
- Montana
Graduated, 4.7% to 5.65% across 2 brackets. Save about 24%–27% in total.
- Nebraska
Graduated, 2.46% to 4.55% across 3 brackets. Save about 23%–26% in total.
- New Jersey
Graduated, 1.4% to 10.75% across 7 brackets. Save about 22%–26% in total.
- New Mexico
Graduated, 1.5% to 5.9% across 6 brackets. Save about 23%–26% in total.
- New York
Graduated, 3.9% to 10.9% across 9 brackets. Save about 24%–27% in total.
- North Dakota
Graduated, 1.95% to 2.5% across 2 brackets. Save about 19%–23% in total.
- Oklahoma
Graduated, 2.5% to 4.5% across 3 brackets. Save about 23%–26% in total.
- Oregon
Graduated, 4.75% to 9.9% across 4 brackets. Save about 27%–30% in total.
- Rhode Island
Graduated, 3.75% to 5.99% across 3 brackets. Save about 23%–26% in total.
- South Carolina
Graduated, 3% to 6% across 2 brackets. Save about 24%–27% in total.
- Vermont
Graduated, 3.35% to 8.75% across 4 brackets. Save about 23%–27% in total.
- Virginia
Graduated, 2% to 5.75% across 4 brackets. Save about 24%–27% in total.
- West Virginia
Graduated, 2.22% to 4.82% across 5 brackets. Save about 22%–26% in total.
- Wisconsin
Graduated, 3.5% to 7.65% across 4 brackets. Save about 23%–27% in total.
Rates as of January 1, 2026, from the Tax Foundation's State Individual Income Tax Rates and Brackets, 2026. Set-aside ranges are for $50,000–$100,000 of profit, single filer, no other job, and exclude local taxes.