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Tax year 2026

New York vs Tennessee Income Tax — 2026

A single filer earning $100,000 pays $4,860 less per year in Tennessee than in New York — $405 a month. New York charges $4,860; Tennessee charges $0.

Why this pair has a page: common relocation pair.

New York at $100K
$4,860
4.86%
Tennessee at $100K
$0
0.00%
Annual difference
$4,860
$405 a month
National ranks
43 vs 6
of 50, lowest tax first

The bill at every income

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

New York and Tennessee income tax compared at seven income levels, 2026
Gross incomeNew York taxTennessee taxDifference
$50,000$2,103$0$2,103 less in TN
$75,000$3,453$0$3,453 less in TN
$100,000$4,860$0$4,860 less in TN
$150,000$7,810$0$7,810 less in TN
$250,000$13,962$0$13,962 less in TN
$500,000$31,087$0$31,087 less in TN
$1,000,000$65,337$0$65,337 less in TN
Annual state income tax, New York versus Tennessee
NY at $50,000: $2,103NY at $50,000$2,103TN at $50,000: $0TN at $50,000$0NY at $75,000: $3,453NY at $75,000$3,453TN at $75,000: $0TN at $75,000$0NY at $100,000: $4,860NY at $100,000$4,860TN at $100,000: $0TN at $100,000$0NY at $150,000: $7,810NY at $150,000$7,810TN at $150,000: $0TN at $150,000$0NY at $250,000: $13,962NY at $250,000$13,962TN at $250,000: $0TN at $250,000$0NY at $500,000: $31,087NY at $500,000$31,087TN at $500,000: $0TN at $500,000$0NY at $1,000,000: $65,337NY at $1,000,000$65,337TN at $1,000,000: $0TN at $1,000,000$0

How the two systems differ

New York and Tennessee income tax systems compared
New YorkTennessee
Tax structureGraduatedNo income tax
Top marginal rate10.9%None
Number of brackets9—
Standard deduction (single)$8,000—
Personal exemptionNone—
Local income taxesYesNo
Capital gainsordinarynone
Population (2024)19,867,2487,227,750

By filing status

New York and Tennessee tax on $100,000 by filing status, 2026
Filing statusNew YorkTennesseeDifference
Single$4,860$0$4,860 less in TN
Married filing jointly$4,201$0$4,201 less in TN
Married filing separately$4,860$0$4,860 less in TN
Head of household$4,547$0$4,547 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 $4,860 less per year than New York — $405 a month.

New York compared with Tennessee at $100,000
New YorkTennesseeDifference
State income tax$4,860$0$4,860
Per month$405$0$405
Effective rate4.86%0.00%4.86 pts
Marginal rate5.9%None5.90 pts
Standard deduction$8,000—$8,000
Taxable income$92,000—$92,000
Tax structureGraduatedNo income tax
Local income taxesYesNo

Local taxes are not included above. New York 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: New York · Tennessee · methodology

Local income taxes change this picture

What this comparison leaves out

Sources for both states

  1. 1.New York State Department of Taxation and FinanceState revenue department
    Instructions for Form IT-2105, Estimated Tax Payment Voucher for Individuals (IT-2105-I, 2026) — 2026 New York State and New York City tax rate schedules and standard deduction table
    https://www.tax.ny.gov/pdf/current_forms/it/it2105i.pdf
    Retrieved
  2. 2.Tax FoundationResearch organisation (cross-check)
    State Individual Income Tax Rates and Brackets, 2025
    https://taxfoundation.org/data/all/state/state-income-tax-rates/
    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.