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Tax year 2026

Pennsylvania vs Tennessee Income Tax — 2026

A single filer earning $100,000 pays $3,070 less per year in Tennessee than in Pennsylvania — $256 a month. Pennsylvania charges $3,070; Tennessee charges $0.

Why this pair has a page: common relocation pair.

Pennsylvania at $100K
$3,070
3.07%
Tennessee at $100K
$0
0.00%
Annual difference
$3,070
$256 a month
National ranks
15 vs 6
of 50, lowest tax first

The bill at every income

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

Pennsylvania and Tennessee income tax compared at seven income levels, 2026
Gross incomePennsylvania taxTennessee taxDifference
$50,000$1,535$0$1,535 less in TN
$75,000$2,303$0$2,303 less in TN
$100,000$3,070$0$3,070 less in TN
$150,000$4,605$0$4,605 less in TN
$250,000$7,675$0$7,675 less in TN
$500,000$15,350$0$15,350 less in TN
$1,000,000$30,700$0$30,700 less in TN
Annual state income tax, Pennsylvania versus Tennessee
PA at $50,000: $1,535PA at $50,000$1,535TN at $50,000: $0TN at $50,000$0PA at $75,000: $2,303PA at $75,000$2,303TN at $75,000: $0TN at $75,000$0PA at $100,000: $3,070PA at $100,000$3,070TN at $100,000: $0TN at $100,000$0PA at $150,000: $4,605PA at $150,000$4,605TN at $150,000: $0TN at $150,000$0PA at $250,000: $7,675PA at $250,000$7,675TN at $250,000: $0TN at $250,000$0PA at $500,000: $15,350PA at $500,000$15,350TN at $500,000: $0TN at $500,000$0PA at $1,000,000: $30,700PA at $1,000,000$30,700TN at $1,000,000: $0TN at $1,000,000$0

How the two systems differ

Pennsylvania and Tennessee income tax systems compared
PennsylvaniaTennessee
Tax structureFlat rateNo income tax
Top marginal rate3.07%None
Number of brackets1—
Standard deduction (single)None—
Personal exemptionNone—
Local income taxesYesNo
Capital gainsordinarynone
Population (2024)13,078,7517,227,750

By filing status

Pennsylvania and Tennessee tax on $100,000 by filing status, 2026
Filing statusPennsylvaniaTennesseeDifference
Single$3,070$0$3,070 less in TN
Married filing jointly$3,070$0$3,070 less in TN
Married filing separately$3,070$0$3,070 less in TN
Head of household$3,070$0$3,070 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 $3,070 less per year than Pennsylvania — $256 a month.

Pennsylvania compared with Tennessee at $100,000
PennsylvaniaTennesseeDifference
State income tax$3,070$0$3,070
Per month$256$0$256
Effective rate3.07%0.00%3.07 pts
Marginal rate3.07%None3.07 pts
Standard deduction$0—$0
Taxable income$100,000—$100,000
Tax structureFlat rateNo income tax
Local income taxesYesNo

Local taxes are not included above. Pennsylvania 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: Pennsylvania · Tennessee · methodology

Local income taxes change this picture

What this comparison leaves out

Sources for both states

  1. 1.Pennsylvania Department of RevenueState revenue department
    Personal Income Tax Rates (rate by year; 3.07% for 2004 - present)
    https://www.pa.gov/agencies/revenue/resources/tax-rates/personal-income-tax-rates
    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.