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Tax year 2026

Kentucky vs Tennessee Income Tax — 2026

A single filer earning $100,000 pays $3,382 less per year in Tennessee than in Kentucky — $282 a month. Kentucky charges $3,382; Tennessee charges $0.

Why this pair has a page: bordering states.

Kentucky at $100K
$3,382
3.38%
Tennessee at $100K
$0
0.00%
Annual difference
$3,382
$282 a month
National ranks
20 vs 6
of 50, lowest tax first

The bill at every income

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

Kentucky and Tennessee income tax compared at seven income levels, 2026
Gross incomeKentucky taxTennessee taxDifference
$50,000$1,632$0$1,632 less in TN
$75,000$2,507$0$2,507 less in TN
$100,000$3,382$0$3,382 less in TN
$150,000$5,132$0$5,132 less in TN
$250,000$8,632$0$8,632 less in TN
$500,000$17,382$0$17,382 less in TN
$1,000,000$34,882$0$34,882 less in TN
Annual state income tax, Kentucky versus Tennessee
KY at $50,000: $1,632KY at $50,000$1,632TN at $50,000: $0TN at $50,000$0KY at $75,000: $2,507KY at $75,000$2,507TN at $75,000: $0TN at $75,000$0KY at $100,000: $3,382KY at $100,000$3,382TN at $100,000: $0TN at $100,000$0KY at $150,000: $5,132KY at $150,000$5,132TN at $150,000: $0TN at $150,000$0KY at $250,000: $8,632KY at $250,000$8,632TN at $250,000: $0TN at $250,000$0KY at $500,000: $17,382KY at $500,000$17,382TN at $500,000: $0TN at $500,000$0KY at $1,000,000: $34,882KY at $1,000,000$34,882TN at $1,000,000: $0TN at $1,000,000$0

How the two systems differ

Kentucky and Tennessee income tax systems compared
KentuckyTennessee
Tax structureFlat rateNo income tax
Top marginal rate3.5%None
Number of brackets1—
Standard deduction (single)$3,360—
Personal exemptionNone—
Local income taxesYesNo
Capital gainsordinarynone
Population (2024)4,588,3727,227,750

By filing status

Kentucky and Tennessee tax on $100,000 by filing status, 2026
Filing statusKentuckyTennesseeDifference
Single$3,382$0$3,382 less in TN
Married filing jointly$3,382$0$3,382 less in TN
Married filing separately$3,382$0$3,382 less in TN
Head of household$3,382$0$3,382 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 $3,382 less per year than Kentucky — $282 a month.

Kentucky compared with Tennessee at $100,000
KentuckyTennesseeDifference
State income tax$3,382$0$3,382
Per month$282$0$282
Effective rate3.38%0.00%3.38 pts
Marginal rate3.5%None3.50 pts
Standard deduction$3,360—$3,360
Taxable income$96,640—$96,640
Tax structureFlat rateNo income tax
Local income taxesYesNo

Local taxes are not included above. Kentucky has localities that levy their own income tax on top of the state figure. See each state page for the rates that apply.

Full detail: Kentucky · Tennessee · methodology

Local income taxes change this picture

What this comparison leaves out

Sources for both states

  1. 1.Kentucky Department of RevenueState revenue department
    2026 Kentucky Withholding Tax Formula (42A003 (TCF)(10-2025))
    https://revenue.ky.gov/Forms/2026%20Withholding%20Formula.pdf
    Retrieved · "2026 Kentucky Standard Deduction: $3,360. 2026 Kentucky Tax Rate: 3.5% of taxable income."
  2. 2.Tax FoundationResearch organisation (cross-check)
    Kentucky Tax Rates & Rankings
    https://taxfoundation.org/location/kentucky/
    Retrieved · Cross-check: "Kentucky has a flat 3.50 percent individual income tax rate."
  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.