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Tax year 2026

Illinois vs Tennessee Income Tax — 2026

A single filer earning $100,000 pays $4,805 less per year in Tennessee than in Illinois — $400 a month. Illinois charges $4,805; Tennessee charges $0.

Why this pair has a page: common relocation pair.

Illinois at $100K
$4,805
4.81%
Tennessee at $100K
$0
0.00%
Annual difference
$4,805
$400 a month
National ranks
42 vs 6
of 50, lowest tax first

The bill at every income

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

Illinois and Tennessee income tax compared at seven income levels, 2026
Gross incomeIllinois taxTennessee taxDifference
$50,000$2,330$0$2,330 less in TN
$75,000$3,568$0$3,568 less in TN
$100,000$4,805$0$4,805 less in TN
$150,000$7,280$0$7,280 less in TN
$250,000$12,230$0$12,230 less in TN
$500,000$24,605$0$24,605 less in TN
$1,000,000$49,355$0$49,355 less in TN
Annual state income tax, Illinois versus Tennessee
IL at $50,000: $2,330IL at $50,000$2,330TN at $50,000: $0TN at $50,000$0IL at $75,000: $3,568IL at $75,000$3,568TN at $75,000: $0TN at $75,000$0IL at $100,000: $4,805IL at $100,000$4,805TN at $100,000: $0TN at $100,000$0IL at $150,000: $7,280IL at $150,000$7,280TN at $150,000: $0TN at $150,000$0IL at $250,000: $12,230IL at $250,000$12,230TN at $250,000: $0TN at $250,000$0IL at $500,000: $24,605IL at $500,000$24,605TN at $500,000: $0TN at $500,000$0IL at $1,000,000: $49,355IL at $1,000,000$49,355TN at $1,000,000: $0TN at $1,000,000$0

How the two systems differ

Illinois and Tennessee income tax systems compared
IllinoisTennessee
Tax structureFlat rateNo income tax
Top marginal rate4.95%None
Number of brackets1—
Standard deduction (single)None—
Personal exemption$2,925—
Local income taxesNoNo
Capital gainsordinarynone
Population (2024)12,710,1587,227,750

By filing status

Illinois and Tennessee tax on $100,000 by filing status, 2026
Filing statusIllinoisTennesseeDifference
Single$4,805$0$4,805 less in TN
Married filing jointly$4,660$0$4,660 less in TN
Married filing separately$4,805$0$4,805 less in TN
Head of household$4,805$0$4,805 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 $4,805 less per year than Illinois — $400 a month.

Illinois compared with Tennessee at $100,000
IllinoisTennesseeDifference
State income tax$4,805$0$4,805
Per month$400$0$400
Effective rate4.81%0.00%4.81 pts
Marginal rate4.95%None4.95 pts
Standard deduction$0—$0
Taxable income$97,075—$97,075
Tax structureFlat rateNo income tax
Local income taxesNoNo

Full detail: Illinois · Tennessee · methodology

What this comparison leaves out

Sources for both states

  1. 1.Illinois Department of RevenueState revenue department
    FY 2026-15, What's New for Illinois Income Taxes
    https://tax.illinois.gov/research/publications/bulletins/fy-2026-15.html
    Retrieved · "The personal exemption amount for tax year 2026 will increase to $2,925." Also states the $500,000 / $250,000 AGI cut-off.
  2. 2.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.