What a business dollar is worth, state by state
For a single filer who is self-employed and clears $95,000 this year, with no other income. Open a state to change the answers.
- Alabama35¢
- Alaska30¢
- Arizona33¢
- Arkansas34¢
- California36¢
- Colorado35¢
- Connecticut36¢
- Delaware36¢
- Florida30¢
- Georgia35¢
- Hawaii38¢
- Idaho35¢
- Illinois35¢
- Indiana35¢
- Iowa34¢
- Kansas36¢
- Kentucky34¢
- Louisiana33¢
- Maine37¢
- Maryland38¢
- Massachusetts35¢
- Michigan34¢
- Minnesota37¢
- Mississippi34¢
- Missouri35¢
- Montana36¢
- Nebraska35¢
- Nevada30¢
- New Hampshire30¢
- New Jersey36¢
- New Mexico35¢
- New York36¢
- New York City39¢
- North Carolina34¢
- North Dakota32¢
- Ohio30¢
- Oklahoma35¢
- Oregon39¢
- Pennsylvania34¢
- Rhode Island34¢
- South Carolina35¢
- South Dakota30¢
- Tennessee30¢
- Texas30¢
- Utah35¢
- Vermont37¢
- Virginia36¢
- Washington30¢
- Washington, DC37¢
- West Virginia34¢
- Wisconsin35¢
- Wyoming30¢
Checked on September 25, 2026 against Rev. Proc. 2025-32, SSA 2026 fact sheet and every state's published schedule. An estimate for your records, not tax advice.
What that rate is worth depends on what you can deduct. See it job by job, from photographers to rideshare drivers.