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No 25 State Dossier · TN

Tennessee,
no state income tax.

No income tax. Low cost of living. Nashville and Memphis are growing economic centers.

State rate
0%
Local
none
Sales tax
7%
COL index
90
§ I · At four incomes

Composite take-home, read at representative salaries.

Income Federal FICA State Take-home Effective
$60,000 $5,020 $4,590 $0 $50,390 16.0%
$100,000 $13,170 $7,650 $0 $79,180 20.8%
$150,000 $24,734 $11,475 $0 $113,791 24.1%
$250,000 $51,304 $15,064 $0 $183,632 26.5%
§ II · Other levies

What Tennessee charges instead.

State sales
7%

base rate

Local
none

city income tax

Property
0.64%

effective

COL index
90

100 = national avg.

§ III · The instrument

Adjust the income, read the brackets.

Income Scale · Gross
Filing: Single
$
$0
$25k
$50k
$100k
$200k
$500k

Tennessee: No State Income Tax

Tennessee is one of nine US states with no state income tax. Residents pay only federal income tax and FICA contributions.

$60k salary
$50,390
take-home
$100k salary
$79,180
take-home
$150k salary
$113,791
take-home
$250k salary
$183,632
take-home
§ V · Regional

Compare Tennessee with nearby states.

01
Florida No income tax
$75k → $61,592
02
Georgia 5.19% top rate
$75k → $58,322
03
Kentucky 3.5% top rate
$75k → $59,078
04
Mississippi 4% top rate
$75k → $58,684
05
North Carolina 3.99% top rate
$75k → $59,182
FAQ

Frequently asked questions.

What is the Tennessee income tax rate for 2026?

Tennessee has no state income tax in 2026. You only pay federal income tax and FICA. At $75,000 gross income, your estimated take-home is $61,592.

What is total (federal + state) take-home on $100,000 in Tennessee?

On $100,000 in Tennessee (2026): Federal income tax is approximately $13,170, no state income tax, FICA (SS + Medicare) is approximately $7,650. Total taxes: $20,820. Take-home: $79,180 (20.8% combined effective rate).

Does Tennessee have sales tax?

Tennessee's state sales tax rate is 7%. Local jurisdictions may add additional taxes.

Sources: IRS Rev. Proc. 2025-32, Tax Foundation 2025 State Rates, Federation of Tax Administrators Compare Tennessee globally →