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Tax year 2026

California vs Tennessee Income Tax — 2026

California has 10 rates from 1% to 13.3%, including a surtax above $1,000,000; Tennessee levies no individual income tax.

California allows a $5,900 standard deduction and a $158 personal exemption credit for a single filer.

A single filer earning $100,000 pays $4,911 less per year in Tennessee than in California — $409 a month. California charges $4,911; Tennessee charges $0.

How the two systems differ

California and Tennessee income tax systems compared
CaliforniaTennessee
Tax structureGraduatedNo income tax
Top rate (any income)13.3%None
Number of brackets10—
Standard deduction (single)$5,900—
Personal exemption$158 credit—
Local income taxesNoNo
Capital gainsTaxed as ordinary incomeNot taxed
Population (2024)39,431,2637,227,750

More on California and Tennessee

California at $100K
$4,911
4.91%
Tennessee at $100K
$0
0.00%
Annual difference
$4,911
$409 a month
National ranks
43 vs 1
of 51, lowest tax first

The bill at every income

Single filer, standard deduction, no dependents. State income tax only.

California and Tennessee income tax compared at seven income levels, 2026
Gross incomeCalifornia taxTennessee taxDifference
$50,000$973$0$973 less in TN
$75,000$2,665$0$2,665 less in TN
$100,000$4,911$0$4,911 less in TN
$150,000$9,561$0$9,561 less in TN
$250,000$18,861$0$18,861 less in TN
$500,000$43,543$0$43,543 less in TN
$1,000,000$102,301$0$102,301 less in TN
Annual state income tax, California versus Tennessee
CA at $50,000: $973CA at $50,000$973TN at $50,000: $0TN at $50,000$0CA at $75,000: $2,665CA at $75,000$2,665TN at $75,000: $0TN at $75,000$0CA at $100,000: $4,911CA at $100,000$4,911TN at $100,000: $0TN at $100,000$0CA at $150,000: $9,561CA at $150,000$9,561TN at $150,000: $0TN at $150,000$0CA at $250,000: $18,861CA at $250,000$18,861TN at $250,000: $0TN at $250,000$0CA at $500,000: $43,543CA at $500,000$43,543TN at $500,000: $0TN at $500,000$0CA at $1,000,000: $102,301CA at $1,000,000$102,301TN at $1,000,000: $0TN at $1,000,000$0

By filing status

California and Tennessee tax on $100,000 by filing status, 2026
Filing statusCaliforniaTennesseeDifference
Single$4,911$0$4,911 less in TN
Married filing jointly$1,946$0$1,946 less in TN
Married filing separately$4,911$0$4,911 less in TN
Head of household$2,449$0$2,449 less in TN

Change the assumptions

Adjust income and filing status, or swap either state. The URL updates so you can share the exact comparison.

At $100,000 as a single filer, Tennessee costs $4,911 less per year than California — $409 a month.

California compared with Tennessee at $100,000
CaliforniaTennesseeDifference
State income tax$4,911$0$4,911
Per month$409$0$409
Effective rate4.91%0.00%4.91 pts
Marginal rate9.3%None9.30 pts
Standard deduction$5,900—$5,900
Taxable income$94,100—$94,100
Tax structureGraduatedNo income tax
Local income taxesNoNo

Full detail: California · Tennessee · methodology

What this comparison leaves out

Sources for both states

  1. 1.California Franchise Tax BoardState revenue department
    Tax News, October 2026 — 2026 Indexing
    https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/2026/10.html
    Retrieved
  2. 2.Tax FoundationResearch organization (cross-check)
    State Individual Income Tax Rates and Brackets, 2026
    https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/
    Retrieved
  3. 3.Tennessee Department of RevenueState revenue department
    Hall Income Tax
    https://www.tn.gov/revenue/taxes/hall-income-tax.html
    Retrieved · "The Hall Income tax was repealed for tax periods that begin on January 1, 2021, or later."

Figures on this page were last checked against these sources on . Found something wrong? Report it.