Guía Fiscal para Pequeñas Empresas por Estado — 2026

Los impuestos estatales pueden determinar su rentabilidad. Cada guía cubre las tasas de impuesto sobre la renta de su estado, las reglas de trabajo por cuenta propia, los requisitos de pagos estimados, las fechas límite de presentación y las deducciones específicas — todo lo que un freelancer o dueño de pequeña empresa necesita para cumplir con la ley y conservar más de lo que gana.

ALAlabama

2% — 5% (progressive)

AKAlaska

Sin impuesto sobre la renta

AZArizona

2.5% flat rate

ARArkansas

2% — 4.4% (progressive)

CACalifornia

1% — 13.3% (progressive, 10 brackets)

COColorado

4.4% flat rate

CTConnecticut

3% — 6.99% (progressive)

DEDelaware

2.2% — 6.6% (progressive)

FLFlorida

Sin impuesto sobre la renta

GAGeorgia

5.49% flat rate (transitioning from progressive)

HIHawaii

1.4% — 11% (progressive, 12 brackets)

3.05% flat rate + county tax (0.5% — 3%)

IAIowa

3.8% flat rate (as of 2026)

KSKansas

3.1% — 5.7% (progressive, 3 brackets)

KYKentucky

4.0% flat rate

LALouisiana

1.85% — 4.25% (progressive, 3 brackets)

MEMaine

5.8% — 7.15% (progressive, 3 brackets)

MDMaryland

2% — 5.75% state + 2.25% — 3.2% county (progressive)

MAMassachusetts

5% flat rate + 4% surtax on income over $1M

MIMichigan

4.25% flat rate + some cities levy local income tax

MNMinnesota

5.35% — 9.85% (progressive, 4 brackets)

MSMississippi

4.7% flat rate (as of 2026)

MOMissouri

2% — 4.8% (progressive)

MTMontana

4.7% flat rate (as of 2024)

NENebraska

2.46% — 5.84% (progressive)

NVNevada

Sin impuesto sobre la renta

NHNew Hampshire

Sin impuesto sobre la renta

NJNew Jersey

1.4% — 10.75% (progressive)

NMNew Mexico

1.7% — 5.9% (progressive)

NYNew York

4% — 10.9% state + NYC 3.078% — 3.876% (progressive)

NCNorth Carolina

4.5% flat rate (declining toward 3.99%)

NDNorth Dakota

1.95% flat rate

OHOhio

0% — 3.5% (progressive, first $26,050 exempt)

OKOklahoma

0.25% — 4.75% (progressive)

OROregon

4.75% — 9.9% (progressive) + local transit taxes

PAPennsylvania

3.07% flat rate + local earned income tax (typically 1% — 3.93%)

RIRhode Island

3.75% — 5.99% (progressive, 3 brackets)

SCSouth Carolina

0% — 6.3% (progressive, being reduced)

SDSouth Dakota

Sin impuesto sobre la renta

TNTennessee

Sin impuesto sobre la renta

TXTexas

Sin impuesto sobre la renta

UTUtah

4.65% flat rate

VTVermont

3.35% — 8.75% (progressive)

VAVirginia

2% — 5.75% (progressive, 4 brackets)

WAWashington

Sin impuesto sobre la renta

WVWest Virginia

2.36% — 5.12% (progressive, being reduced)

WIWisconsin

3.5% — 7.65% (progressive, 4 brackets)

WYWyoming

Sin impuesto sobre la renta

TaxTidy provides expense organization tools based on the most current US tax law available to it. TaxTidy is not a CPA, Enrolled Agent, or licensed tax professional. All categorizations, deductions, and tax calculations are estimates. Please verify all data for accuracy and consult a certified tax professional before filing.