What is the average CPA hourly rate in 2026?

The national average CPA hourly rate for tax services ranges from $150 to $400 per hour. Solo practitioners in smaller markets charge $150-$225/hour. Mid-size regional firms run $200-$350/hour. Large regional and national firms charge $300-$500+/hour for partner-level work, with staff accountants at $150-$250/hour. Specialized CPAs (forensic, M&A advisory, estate planning) often command $400-$700/hour.

How much does a CPA charge for a basic individual tax return?

A straightforward individual return (W-2 income, standard deduction, no investments or rental property) typically costs $200-$400 at most firms. Returns with Schedule A itemization, significant investment activity, or multiple states run $350-$750. Self-employed returns with Schedule C typically range from $400-$900. These are flat-fee quotes, not hourly — most CPAs price individual returns as flat fees.

How much does a CPA charge for a small business tax return?

Small business returns depend heavily on entity type and complexity. Schedule C (sole proprietor): $400-$900. Partnership return (1065): $800-$2,500. S-corp return (1120-S): $900-$3,000. C-corp return (1120): $1,500-$5,000. These figures typically include the business return and the owner's personal return as a package. Multi-state filings add $200-$500 per state.

Do CPAs charge for phone calls and emails?

It depends on the engagement model. Some CPAs include a certain number of advisory calls in annual packages. Others bill in 15-minute or 6-minute increments for all non-return-preparation time. When engaging a new CPA, ask specifically: 'How do you bill for questions and calls between tax seasons?' This is often where unexpected charges accumulate for business clients.

Is it cheaper to use an online CPA service?

Online CPA services (Bench, Pilot, 1-800Accountant, Decimal) typically charge $300-$1,500 for individual returns and $500-$2,500 for small business returns — comparable to mid-market local CPAs. They are often cheaper than large regional firms for straightforward returns. For complex situations requiring nuanced judgment, local CPAs who know your full picture tend to generate more value than the cost premium.

How Much Does a CPA Cost Per Hour in 2026? Full Rate Guide

April 25, 2026

Why CPA Rates Vary So Much

CPA fees are driven by three factors: market (San Francisco rates bear no relation to Omaha rates), specialization (a forensic accountant charges more than a general tax preparer), and firm size (Big 4 hourly rates for junior staff exceed what many solo practitioners charge for partner work). Understanding these variables helps you benchmark whether the quote you're getting is reasonable.

CPA Hourly Rates by Market in 2026

The following ranges reflect typical rates for experienced CPAs doing tax and accounting work — not entry-level staff rates:

Major metros (NYC, SF, LA, Chicago, Boston): $275-$500+/hour for mid-level; $400-$700+ for senior partner or specialist work
Large secondary cities (Atlanta, Dallas, Denver, Seattle, Miami): $200-$375/hour
Mid-size cities (Nashville, Salt Lake City, Kansas City, Richmond): $175-$300/hour
Smaller markets and rural areas: $125-$225/hour

Most individual and small business clients will never see an explicit hourly bill — CPAs in the tax space almost universally quote flat fees for defined deliverables. Hourly billing is more common for advisory work, audit representation, and complex projects without a clear scope.

Flat-Fee Benchmarks for Common Services

Individual Tax Returns

Simple 1040 (W-2 only, standard deduction): $200-$400
1040 with itemized deductions: $350-$600
1040 with investment income (Schedule D): $400-$750
1040 with Schedule C (self-employed): $450-$900
1040 with rental property (Schedule E): $500-$950
1040 with multiple states: add $150-$400 per state
Amended return (1040-X): $250-$600

Business Tax Returns

Single-member LLC (Schedule C): $400-$900
Partnership return (Form 1065): $800-$2,500
S-corporation return (Form 1120-S): $900-$3,000
C-corporation return (Form 1120): $1,500-$5,000
Non-profit return (Form 990): $1,000-$4,000
Multi-state business filings: add $200-$500 per state

Bookkeeping and Ongoing Services

Monthly bookkeeping (small business, <50 transactions): $200-$500/month
Monthly bookkeeping (mid-size, 50-200 transactions): $500-$1,500/month
Payroll processing (1-5 employees): $100-$300/month
Controller services: $2,000-$5,000/month
CFO advisory services: $3,000-$10,000/month

Specialty and Advisory Services

Tax planning consultation (annual): $500-$2,500
IRS audit representation: $200-$400/hour, or $1,500-$8,000 flat for correspondence audits; $5,000-$25,000+ for field audits
Cost segregation study oversight: $1,500-$5,000 CPA fee (plus $5,000-$15,000 for the engineer)
Business valuation (ABV): $3,000-$15,000
Estate and trust return (Form 1041): $500-$2,500
Gift tax return (Form 709): $300-$800

What Drives Your Specific Quote

When a CPA quotes your return, they're estimating how long it will take based on the complexity indicators in your situation. The factors that increase your fee:

Multiple income sources — each additional K-1, 1099 source, or state adds time
Disorganized records — a shoebox of receipts costs more to process than a categorized spreadsheet
Prior-year issues — amended returns, IRS notices, and carryforward items require additional research
New client premium — first-year returns often take 20-30% longer as the CPA learns your situation
Complexity of business activity — inventory, foreign income, intercompany transactions, multiple entities

How to Get the Best Value from a CPA

The most expensive thing you can do is hand a CPA a bag of unorganized receipts. Organization directly reduces your bill. Use a simple spreadsheet to categorize business expenses before your meeting. Respond promptly to document requests — CPAs charge for time spent chasing clients. Ask upfront for a flat-fee quote and what's included, rather than an open-ended hourly engagement.

For a full picture of CPA costs for small businesses, see our guide: How much does a CPA cost for small business. Ready to find a CPA in your area? Browse by city or find a CPA near you.

Frequently Asked Questions

What is the average CPA hourly rate in 2026?: The national average CPA hourly rate for tax services ranges from $150 to $400 per hour. Solo practitioners in smaller markets charge $150-$225/hour. Mid-size regional firms run $200-$350/hour. Large regional and national firms charge $300-$500+/hour for partner-level work, with staff accountants at $150-$250/hour. Specialized CPAs (forensic, M&A advisory, estate planning) often command $400-$700/hour.
How much does a CPA charge for a basic individual tax return?: A straightforward individual return (W-2 income, standard deduction, no investments or rental property) typically costs $200-$400 at most firms. Returns with Schedule A itemization, significant investment activity, or multiple states run $350-$750. Self-employed returns with Schedule C typically range from $400-$900. These are flat-fee quotes, not hourly — most CPAs price individual returns as flat fees.
How much does a CPA charge for a small business tax return?: Small business returns depend heavily on entity type and complexity. Schedule C (sole proprietor): $400-$900. Partnership return (1065): $800-$2,500. S-corp return (1120-S): $900-$3,000. C-corp return (1120): $1,500-$5,000. These figures typically include the business return and the owner's personal return as a package. Multi-state filings add $200-$500 per state.
Do CPAs charge for phone calls and emails?: It depends on the engagement model. Some CPAs include a certain number of advisory calls in annual packages. Others bill in 15-minute or 6-minute increments for all non-return-preparation time. When engaging a new CPA, ask specifically: 'How do you bill for questions and calls between tax seasons?' This is often where unexpected charges accumulate for business clients.
Is it cheaper to use an online CPA service?: Online CPA services (Bench, Pilot, 1-800Accountant, Decimal) typically charge $300-$1,500 for individual returns and $500-$2,500 for small business returns — comparable to mid-market local CPAs. They are often cheaper than large regional firms for straightforward returns. For complex situations requiring nuanced judgment, local CPAs who know your full picture tend to generate more value than the cost premium.