Author: Sammy Eom

Sammy Eom builds financial software for freelancers. She writes The Owner's Handbook to cover what you actually need to know to run your own thing: pricing, invoicing, taxes, business structure, and the tools behind them.
  • Oregon Has No Sales Tax. Portland Freelancers Pay for It Elsewhere.

    Oregon charges no sales tax. It pays for that with an income tax that hits 8.75% before you clear $12,000 of taxable income, and a Portland freelancer stacks four more taxes on top of that. All of it is Oregon state and local tax, on top of what you already owe the IRS. None of…

  • Maryland Adds a County Tax to Every Dollar You Earn

    Maryland taxes your freelance profit twice on one return. The state takes a bracketed rate that lands at 4.75% for most self-employed people, and your county takes another 2.25% to 3.30% on top of it. Every one of the 23 counties levies that second tax, and so does Baltimore City. There is no zero-rate county…

  • Indiana’s Flat Rate Is Low. Every County Adds Its Own.

    Indiana taxes your freelance profit at a flat 2.95% in 2026. Every one of its 92 counties then adds an income tax of its own. In Marion County, where Indianapolis sits, that second rate is 2.02%, so the real number is 4.97%. On $80,000 of net profit that comes to roughly $3,645 in Indiana state…

  • Michigan Is Flat 4.25%. Two Dozen Cities Add Their Own.

    Michigan taxes your freelance profit at a flat 4.25%. Outside the two dozen cities that levy an income tax of their own, that is the entire state bill. Inside Detroit, add 2.4% on top. On $85,000 of net profit that comes to $4,988 in combined Michigan state and city tax, against $3,107 for the same…

  • New Jersey Freelancers: The Rules Are Different From New York’s

    New Jersey taxes your freelance profit from 1.4% to 10.75%. That is New Jersey state tax, charged on top of the US federal tax you already owe the IRS. Two rules catch people. A business loss does not shelter your other income. And New York clients do not automatically mean New York tax. What the…

  • North Carolina’s Flat Rate Is Falling. What a Freelancer Owes in 2026.

    North Carolina taxes your freelance profit at a flat 3.99% in 2026, down from 4.25% in 2025. On $85,000 of net profit a single filer owes about $2,643. That is North Carolina state tax, charged on top of the federal tax you already owe the United States. Nothing here replaces the IRS, and nothing here…

  • Georgia’s Rate Drops Every Year. Here Is What You Owe in 2026.

    Georgia taxes your freelance profit at a flat 4.99% in 2026. A single filer with $90,000 of net profit owes the state about $3,425. That is Georgia tax, and it sits on top of United States federal tax. The rate has now been cut three years running. If you are working from a number you…

  • Ohio Taxes You Three Times. Most Freelancers Find Out Late.

    Ohio’s state income tax on $80,000 of freelance profit is usually zero. The Business Income Deduction takes the first $250,000 of business income off your Ohio return, so a sole proprietor under that line owes the state nothing. The bill comes from the other two. Your municipality taxes the same net profit. Your school district…

  • Illinois Is Flat 4.95%. Your LLC Pays 1.5% More.

    Illinois taxes your freelance profit at a flat 4.95%. For a sole proprietor that is the entire state story. Form an LLC with a second member and another Illinois tax appears. Personal Property Replacement Tax, 1.5% of the entity’s net income, filed on its own return, credited to nobody. All of that sits on top…

  • Florida Has No Income Tax. Here Is What a Freelancer Actually Owes.

    Florida does not tax personal income, and the state constitution is what keeps it that way. A freelancer with $95,000 of profit owes Florida nothing on it. What Florida does want is a filing. An LLC annual report, due May 1, carrying a $400 late charge the day after. This is a state layer on…