{"place":"Huntsville, AL","kind":"city","asOf":"2026-10-07","url":"https://gigaverse.ai/local/huntsville-al","state":{"code":"AL","name":"Alabama","slug":"alabama","incomeTax":{"type":"progressive","flatRate2026":null,"lowestRate2026":2,"topRate2026":5,"topRateStartsSingle":3000,"notes":"Single, head of family, and married filing separately: 2% on the first $500 of taxable income, 4% on the next $2,500, and 5% on taxable income over $3,000. Married filing jointly: 2% on the first $1,000, 4% on the next $5,000, 5% over $6,000.","source":"https://www.revenue.alabama.gov/faqs/what-is-alabamas-individual-income-tax-rate/"},"estimatedTax":{"form":"40ES","rule":"You generally must pay estimated tax if you expect to owe at least $500 for 2026 after withholding and credits, and your withholding plus credits will be less than the smaller of 90% of your 2026 tax or 100% of your 2025 tax (110% if your 2025 Alabama AGI was over $150,000).","schedule":"Same dates as federal: April 15, June 15, and September 15, 2026, and January 15, 2027 (farmers with at least two-thirds of gross income from farming may pay by January 15, 2027).","source":"https://www.revenue.alabama.gov/wp-content/uploads/2026/01/26f40esinstr.pdf"},"minimumWage2026":{"standard":null,"tippedCash":2.13,"tipCreditAllowed":true,"notes":"Alabama has no state minimum wage law, so the federal FLSA minimum of $7.25 and the federal $2.13 tipped cash wage (maximum tip credit $5.12) apply to covered employers.","source":"https://www.dol.gov/agencies/whd/state/minimum-wage/tipped"},"soleProprietorTaxes":[{"name":"Alabama business privilege tax","summary":"An annual tax on LLCs (including disregarded single-member LLCs, which file Form PPT when the owner is not itself subject to the tax) and corporations. It is $0.25 to $1.75 per $1,000 of Alabama net worth, with the rate set by federal taxable income apportioned to Alabama, up to a $15,000 maximum. For tax year 2026, a business that would only owe the $100 minimum tax has no filing requirement.","source":"https://www.revenue.alabama.gov/wp-content/uploads/2026/01/26quickrefcptpptinst.pdf"}],"contractorLaws":[{"name":"Alabama Portable Benefits Act (Act 2025-119)","summary":"Creates voluntary portable benefit accounts for independent contractors and gig workers to fund health, income-replacement, life insurance, and retirement benefits. For tax years beginning after December 31, 2025, contractors can deduct 100% of contributions (their own and those from hiring parties) on their Alabama return, and hiring parties can deduct 100% of what they contribute. Courts cannot use a hiring party's contributions as a factor in deciding whether a worker is an employee.","source":"https://www.revenue.alabama.gov/individual-corporate/portable-benefit-accounts/"}],"notes":"Alabama's portable benefit account deduction applies starting in tax year 2026, so it is a key planning item for Alabama gig workers and the platforms that pay them."},"stateRetirementProgram":{"state":"Alabama","code":"AL","programName":null,"status":"none","employerMandate":null,"mandateMin":null,"keyDates":null,"covers1099":null,"selfEnroll":"n/a","sourceUrl":"https://cri.georgetown.edu/states","note":"No enacted state-facilitated program. Not among the 22 states Georgetown CRI counts as having enacted a program.","lastVerified":"2026-09-09"},"city":{"slug":"huntsville-al","name":"Huntsville","stateCode":"AL","county":"Madison County","population":233627,"populationYear":2025,"localIncomeTax":{"applies":false},"localBusinessTaxes":[{"name":"Huntsville Business License (privilege license tax)","summary":"This is an annual license fee based on gross receipts and set by schedule. Schedule 67 (professions) is $65 for receipts under $5,000, $95 for $5,000 to $9,999, $160 for $10,000 to $24,999, $345 for $50,000 to $99,999, and $625 for $200,000 to $249,999, plus $1 per $1,000 above $250,000. Schedule 77 (other services) is $35 under $5,000 and $95 plus $1 per $1,000 over $25,000. Licenses expire December 31 and must be renewed by January 31; a 15% penalty applies from February 1 and 30% from March 1.","source":"https://www.huntsvilleal.gov/wp-content/uploads/2024/12/2025_City-of-Huntsville-License-Fee-Schedule.pdf"}],"businessLicense":{"required":true,"summary":"Yes; the city says a business license is required for anyone operating a business in Huntsville, whether commercial or residential-based.","source":"https://www.huntsvilleal.gov/business/licensing-permits/business-licenses"},"gigLaws":[],"notes":"Huntsville has no occupational (earnings) tax. The city's tax types page lists only consumer use, gasoline, liquor, lodging, rental/leasing, sales, tobacco and wholesale wine taxes (https://www.huntsvilleal.gov/government/finances-budget/city-taxes/tax-types-rates/), and Huntsville is not on the Alabama League of Municipalities' list of cities with an occupational tax (secondary source, https://almonline.org/TaxRates.aspx). The fee schedule PDF is labeled 2025 (Supp. No. 28) but is the file the city links as its 2026 license fee schedule. Short-term rental hosts may also owe the city's lodging tax (license schedule 47). We found no city ordinance for gig, app-based or freelance workers. Population is the U.S. Census Bureau Vintage 2025 estimate for July 1, 2025 (https://www2.census.gov/programs-surveys/popest/datasets/2020-2025/cities/totals/sub-est2025.csv)."},"guides":[{"audience":"consultants","url":"https://gigaverse.ai/local/huntsville-al/consultants"},{"audience":"freelancers","url":"https://gigaverse.ai/local/huntsville-al/freelancers"},{"audience":"content-creators","url":"https://gigaverse.ai/local/huntsville-al/content-creators"},{"audience":"entrepreneurs","url":"https://gigaverse.ai/local/huntsville-al/entrepreneurs"},{"audience":"gig-workers","url":"https://gigaverse.ai/local/huntsville-al/gig-workers"},{"audience":"tipped-workers","url":"https://gigaverse.ai/local/huntsville-al/tipped-workers"},{"audience":"tradespeople","url":"https://gigaverse.ai/local/huntsville-al/tradespeople"}],"disclaimer":"Educational information for 2026, not tax, legal or investment advice. Sources are cited per fact."}