Tennessee Income Tax Rates & Brackets — 2026
Tennessee does not levy an individual income tax in 2026. A resident earning $100,000 owes $0 in state income tax.
The Tennessee tax gauge at $100,000
Tennessee
$100,000 · Single · TY2026Tennessee tax brackets for 2026
Tennessee does not levy an individual income tax, so there are no brackets to publish.
What Tennessee costs at different incomes
Single filer, standard deduction, no dependents. Rank is out of 50 jurisdictions, lowest tax first.
| Gross income | Taxable income | State tax | Effective rate | Per month | National rank | vs median state |
|---|---|---|---|---|---|---|
| $50,000 | — | $0 | 0.00% | $0 | 7th of 50 | −$1,445 |
| $75,000 | — | $0 | 0.00% | $0 | 6th of 50 | −$2,548 |
| $100,000 | — | $0 | 0.00% | $0 | 6th of 50 | −$3,727 |
| $150,000 | — | $0 | 0.00% | $0 | 6th of 50 | −$6,066 |
| $250,000 | — | $0 | 0.00% | $0 | 6th of 50 | −$10,759 |
| $500,000 | — | $0 | 0.00% | $0 | 6th of 50 | −$22,130 |
| $1,000,000 | — | $0 | 0.00% | $0 | 6th of 50 | −$44,766 |
Tennessee income tax calculator
Change the income, filing status and number of dependents to see the bracket-by-bracket breakdown.
- Income
- $100,000
- Standard deduction
- —
- Exemptions
- —
- Taxable income
- —
This estimates state income tax only, using the standard deduction and personal/dependent exemptions. It does not model itemised deductions, most credits, retirement-income exclusions, or local income taxes. Your actual bill will differ. See how we calculate this and Tennessee's full brackets and sources.
Tennessee versus its neighbours
State income tax owed by a single filer on $100,000 in 2026.
What changed since 2025
Tennessee's rates, brackets and standard deduction are unchanged from 2025 to 2026.
| 2025 | 2026 | |
|---|---|---|
| Top marginal rate | 0% | 0% |
| Structure | none | none |
| Standard deduction (single) | None | None |
| Tax on $100,000 (single) | $0 | $0 |
Tennessee’s brackets, standard deduction and exemptions are unchanged from 2025, so there is no separate 2025 page — these figures are the 2025 figures.
Retirement income
How Tennessee treats retirement income in tax year 2025. This is verified separately from the rate schedule above and can be for a different tax year.
Tennessee levies no individual income tax, so Social Security benefits are not taxed at the state level.
No individual income tax, so no pension income is taxed by Tennessee.
401(k), 403(b) and traditional IRA distributions are not taxed at the state level.
Not modelled: State and local taxes other than the individual income tax (property, sales, estate) are outside the scope of this dataset.
Source: Tennessee Department of Revenue — Hall Income Tax (retrieved 2026-09-03). Compare every state.
Capital gains
How Tennessee taxes a capital gain in tax year 2025. This is verified separately from the rate schedule above and can be for a different tax year.
Tennessee taxes no individual capital gain. The Department of Revenue's index of administered taxes contains no individual income tax; the Hall Income Tax, the state's former tax on interest and dividend income, is listed under Archived Taxes.
Short-term gains are treated the same way: Tennessee reaches no individual capital gain at any holding period.
Tennessee has no individual income tax base, so the federal gain is never picked up.
Not modelled: This record covers the individual income tax only. Tennessee business, excise and property taxes are outside its scope, and a gain realised through a business entity may still meet one of them.
Source: Tennessee Department of Revenue — Taxes (tax index; Hall Income Tax listed under Archived Taxes) (retrieved 2026-09-19). Compare every state.
Local income taxes
No Tennessee county or municipality levies an individual income or earnings tax.
What else to know about Tennessee
- Tennessee levies no individual income tax. Wages, salaries, interest, dividends and capital gains of Tennessee residents are not taxed by the state.
- Tennessee's last individual income tax was the Hall income tax, which applied only to interest from bonds and notes and dividends from stock. It was phased down one percentage point a year from 2016 through 2020.
- The Department of Revenue states the Hall income tax "was repealed for tax periods that begin on January 1, 2021, or later" and directs taxpayers not to file a return for any tax year beginning on or after that date.
- The Hall income tax first took effect in 1929 and is now listed by the Department of Revenue under Archived Taxes.
- Tennessee residents still owe federal individual income tax, and Tennessee levies franchise and excise taxes that can reach income earned through pass-through entities.
Capital gains
Tennessee does not tax individual capital gains, because it levies no individual income tax.
What our figures leave out
Sources
- 1.Tennessee Department of RevenueState revenue departmentHall Income TaxRetrieved · "The Hall Income tax was repealed for tax periods that begin on January 1, 2021, or later."
- 2.Tennessee Department of RevenueState revenue departmentTaxesRetrieved · Tennessee's list of administered taxes contains no individual income tax; the Hall income tax appears under Archived Taxes.
Figures on this page were last checked against these sources on . Found something wrong? Report it.