Freelancer Tax Guides: Cities With Their Own Income Tax (2026)
These 12 cities tax income on top of the state, so a state calculator alone understates what a freelancer living there owes. Each guide adds the city's tax to the state and federal figures. Elsewhere, use your state's 1099 tax calculator.
Sorted by top combined state and local rate
New York City
New York
top combined 14.776%
local: 3.078% to 3.876%, 2025 schedule
Portland
Oregon
top combined 13.9%
local: city and county business taxes, TriMet, Metro, Preschool for All and the Arts Tax
Baltimore
Maryland
top combined 9.7%
local: 3.2%
Philadelphia
Pennsylvania
top combined 6.87%
local: 3.8%
Detroit
Michigan
top combined 6.65%
local: 2.4%
Pittsburgh
Pennsylvania
top combined 6.07%
local: 3%
Louisville
Kentucky
top combined 5.75%
local: 2.25%
Kansas City
Missouri
top combined 5.7%
local: 1%
Columbus
Ohio
top combined 5.25%
local: 2.5%
Cleveland
Ohio
top combined 5.25%
local: 2.5%
Indianapolis
Indiana
top combined 4.95%
local: 2%
Cincinnati
Ohio
top combined 4.55%
local: 1.8%