All state guides
Income tax structureno income_tax
Top marginal rateN/A
Flat rate
Local income taxNone
Reciprocity agreementsNone listed
Convenience-of-employer ruleNo
Community property stateNo
State estate / inheritance taxNo
QSBS conformityunknown

Quick answer (Tennessee, 2026)

Tennessee does not levy a state individual income tax in 2026. There is no local (city/county) income tax on top of the state rate. No state estate or inheritance tax applies. Source: Tax Foundation — State Individual Income Tax Rates and Brackets, 2026 (retrieved 2026-08-11).

Why it matters: State income tax is only part of the picture. Residency, sourcing of income, credits, and local taxes change the effective burden. Use the embedded estimator below for your own number, and check reciprocity and convenience-rule status before a move or remote-work arrangement.

This guide summarizes structural facts for planning. It is not a substitute for the official Tennessee tax code or a licensed preparer.

Estimate your Tennessee state income tax

Pre-filled for Tennessee (TN). Enter your state taxable income and filing status to see the estimated state (and any local) tax, effective rate, and a printable breakdown.

Structure
no income_tax
Top rate
0.0%
State tax
$0
Eff. rate (state+local)
0.0%

No broad-based individual income tax. The prior Hall tax on investment income was fully repealed as of 2021, so Tennessee effectively has no individual income tax.

Not tax, legal, or financial advice

FiscTalk provides general educational information from public sources. Tax outcomes depend on your full facts, filing history, and jurisdiction-specific rules that change yearly. Before filing or making decisions, consult a licensed CPA, EA, or attorney. FiscTalk is not a fiduciary and is not affiliated with the IRS or any state agency.

Sources & methodology

Figures as of 2026-08-09Primary sources

Frequently asked questions

Does Tennessee have a state income tax in 2026?
No. Tennessee does not levy a state individual income tax in 2026.
What is the top income tax rate in Tennessee for 2026?
Tennessee has no state income tax, so there is no marginal rate.
Does Tennessee have local income taxes?
No. Tennessee has no local income tax on top of the state rate.
Does Tennessee have an estate or inheritance tax?
No. Tennessee does not levy a state estate or inheritance tax; the federal estate tax may still apply above the $15M exemption.

Not tax, legal, or financial advice

FiscTalk provides general educational information from public sources. Tax outcomes depend on your full facts, filing history, and jurisdiction-specific rules that change yearly. Before filing or making decisions, consult a licensed CPA, EA, or attorney. FiscTalk is not a fiduciary and is not affiliated with the IRS or any state agency.

Sources & methodology

Figures as of 2026-08-09Primary sources
By: FiscTalk Editorial TeamSourced & checked: In-house, against primary sourcesPublished: 2026-08-09Last reviewed: 2026-08-09

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