Gig Work Tax

Which states are best for freelancers from a tax perspective?

State-Specificintermediate2 answers · 5 min readUpdated February 28, 2026

Quick Answer

The best states for freelancers are Texas, Florida, Nevada, Tennessee, Washington, Wyoming, and South Dakota—all with no state income tax. A freelancer earning $75,000 could save $3,000-$9,750 annually compared to high-tax states like California (13.3%) or New York (10.9%).

Best Answer

JO

James Okafor, EA

Best for established freelancers considering relocation or comparing state tax burdens for business planning

Top Answer

The no-tax states: Clear winners for freelancer taxes


Seven states impose no state income tax on freelancers: Texas, Florida, Nevada, Tennessee, Washington, Wyoming, and South Dakota. For high-earning freelancers, this represents massive savings. Alaska and New Hampshire also have no wage income tax, but Alaska has no state tax infrastructure, and New Hampshire taxes investment income.


Real savings comparison: $75,000 freelance income


Let's calculate the annual state tax burden for a freelancer earning $75,000 (after business deductions) across different states:


No-tax states: $0

Low-tax states:

  • Georgia (5.75%): $4,313
  • North Carolina (4.75%): $3,563
  • Colorado (4.40%): $3,300

  • High-tax states:

  • California (9.3% bracket): $6,975
  • New York (6.85% bracket): $5,138
  • Oregon (8.75% bracket): $6,563

  • Ultra-high earners ($200,000+ income):

  • California: Up to 13.3% ($26,600+ annually)
  • New York: Up to 10.9% ($21,800+ annually)
  • New Jersey: Up to 10.75% ($21,500+ annually)

  • Beyond income tax: Other factors to consider


    Sales tax impact: No-income-tax states often compensate with higher sales taxes:

  • Tennessee: 9.75% combined sales tax (highest nationally)
  • Texas: 8.25% average combined rate
  • Washington: 10.4% in Seattle area

  • Property taxes: Affect freelancers who own homes or office space:

  • Texas: High property taxes (2.18% average)
  • Florida: Moderate property taxes (0.98% average)
  • Nevada: Low property taxes (0.53% average)

  • Business-friendly policies:

  • Delaware: No sales tax, business-friendly incorporation laws
  • Wyoming: Lowest business taxes nationally, simple LLC formation
  • South Dakota: No corporate income tax, minimal business regulation

  • State-specific considerations for freelancers


    Multi-state income complications:

  • New York: Aggressive about taxing non-residents with NY clients
  • California: May tax non-residents on CA-source income
  • Pennsylvania: No reciprocity agreements with most states

  • Business expense treatment:

  • Most states follow federal rules, but some have unique limitations
  • California: Limits home office deductions more strictly
  • New York: Additional restrictions on meal and entertainment deductions

  • Quarterly payment requirements vary:

  • California: $500 minimum threshold
  • New York: $300 minimum threshold
  • Texas/Florida: No quarterly state payments needed

  • The "tax haven" tier for freelancers


    Tier 1 - No income tax:

    Texas, Florida, Nevada, Tennessee, Washington, Wyoming, South Dakota


    Tier 2 - Low flat rates (under 5%):

    Colorado (4.40%), Utah (4.85%), North Carolina (4.75%)


    Tier 3 - Moderate progressive rates:

    Georgia (5.75%), Arizona (2.59%-4.50%), Virginia (2%-5.75%)


    Avoid for high earners:

    California, New York, New Jersey, Oregon, Minnesota, Hawaii


    What you should do


    1. Calculate your potential savings using current and projected income levels

    2. Consider total tax burden including sales tax, property tax, and local taxes

    3. Factor in cost of living differences between states

    4. Review client proximity and business relationship requirements

    5. Consult with a tax professional about residency requirements and nexus rules


    For freelancers earning over $50,000 annually, relocating to a no-tax state could provide substantial savings that compound over time.


    Key takeaway: Freelancers can save $3,000-$20,000+ annually by choosing no-income-tax states, but must consider sales tax, property tax, cost of living, and business factors in their decision.

    *Sources: [Tax Foundation State Tax Rankings](https://taxfoundation.org/), [IRS Publication 505](https://www.irs.gov/pub/irs-pdf/p505.pdf)*

    Key Takeaway: No-income-tax states (Texas, Florida, Nevada, Tennessee, Washington, Wyoming, South Dakota) offer the best tax advantages for freelancers, potentially saving $3,000-$20,000+ annually.

    Annual state tax burden comparison for freelancers by income level

    State$30,000 Income$75,000 Income$150,000 IncomeTax Rate
    Texas/Florida/Nevada$0$0$00%
    Georgia$1,725$4,313$8,6255.75%
    Colorado$1,320$3,300$6,6004.40%
    North Carolina$1,425$3,563$7,1254.75%
    California$2,790$6,975$16,2759.3%-13.3%
    New York$2,055$5,138$12,3386.85%-10.9%

    More Perspectives

    JO

    James Okafor, EA

    Best for new freelancers who want to understand state tax differences without getting overwhelmed

    Simple rule: No state income tax = more money in your pocket


    As a new freelancer, the math is straightforward: seven states don't tax your freelance income at all. If you're just starting out and have location flexibility, these states offer the clearest tax advantage.


    The "Big 7" no-tax states: Texas, Florida, Nevada, Tennessee, Washington, Wyoming, South Dakota


    Real example: Your first $30,000 in freelance income


    Let's say you earn $30,000 in your first year of freelancing:


    In Texas or Florida: $0 state tax

    In Georgia: $1,725 (5.75%)

    In California: $2,790+ (9.3% bracket)

    In New York: $2,055+ (6.85% bracket)


    That's real money you could reinvest in your business, save for emergencies, or use for equipment upgrades.


    What new freelancers should know about each no-tax state


    Texas: Large freelancer community, major cities, no corporate tax either

    Florida: Growing tech scene, no estate tax, warm weather year-round

    Nevada: No corporate tax, close to California clients, Las Vegas and Reno hubs

    Tennessee: Low cost of living, Nashville creative scene, no tax on investments

    Washington: Seattle tech industry, high minimum wage, but high sales tax

    Wyoming: Lowest overall tax burden, great for online-only freelancers

    South Dakota: Very low cost of living, minimal business regulations


    Don't forget the hidden costs


    While no state income tax sounds perfect, consider:

  • Higher sales tax in most no-tax states
  • Property taxes if you buy a home
  • Cost of living differences (Austin vs. rural Wyoming)
  • Client proximity and travel costs

  • If you can't move right now


    Stuck in a high-tax state? Focus on:

  • Maximizing business deductions to reduce taxable income
  • Contributing to retirement accounts (SEP-IRA, Solo 401k)
  • Proper expense tracking to minimize your tax burden
  • Planning for future relocation as your business grows

  • Key takeaway: New freelancers in no-tax states keep 100% of their income from state taxes, while those in high-tax states can lose 5-13% annually—money better spent growing your business.

    *Sources: [Tax Foundation](https://taxfoundation.org/), [IRS Publication 334](https://www.irs.gov/pub/irs-pdf/p334.pdf)*

    Key Takeaway: New freelancers can keep 100% of their income from state taxes by choosing one of seven no-tax states, saving thousands annually compared to high-tax states.

    Sources

    state taxesfreelancer relocationtax planningstate comparison

    Reviewed by James Okafor, EA on February 28, 2026

    This content is for educational purposes only and is not a substitute for professional tax advice. Consult a qualified tax professional for advice specific to your situation.