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Tennessee Tax Brackets

FIN·US

Tennessee has no income tax brackets because Tennessee has no income tax. This page shows the complete federal picture that applies to a Tennessee salary instead — and explains what the state taxes in its place.

★★★★★ Take-Home Stars — keeps 82.0% of $50k–$100k salaries, ranked against all 51 jurisdictions
Tennessee levies no tax on wages in 2026 — there are no state brackets, no state standard deduction and no state return. On a $75,000 salary a single filer pays $7,670 federal income tax and $5,738 of Social Security and Medicare, and keeps $61,593.
Structure
No income tax
no state brackets exist
State tax on wages
$0
at every salary
Federal standard deduction
$16,100
single filer, 2026
Take-Home Stars
5 of 5
among the highest in the US

The tax that does apply: federal brackets, 2026 (single)

A Tennessee paycheck is taxed only by the federal government (plus Social Security and Medicare). These are the federal brackets after the $16,100 standard deduction.

RateTaxable income overUp to
10%$0$12,400
12%$12,400$50,400
22%$50,400$105,700
24%$105,700$201,775
32%$201,775$256,225
35%$256,225$640,600
37%$640,600and above

Worked examples — a Tennessee salary in 2026

Gross salary (single)Federal taxSocial + MedicareTennessee taxTake-home
$50,000$3,820$3,825$0$42,355
$75,000$7,670$5,738$0$61,593
$100,000$13,170$7,650$0$79,180
$150,000$24,734$11,475$0$113,791

Try your own salary in the Tennessee income tax calculator — it is the same federal picture, computed live.

What changed for 2026

No material change for 2026: Tennessee still levies no individual income tax of any form — the Hall tax has been fully repealed since 1 January 2021. Source: Tennessee Department of Revenue; Tax Foundation 2026.

Tennessee rules that change the answer

The state-specific rules behind the numbers above — the things a generic calculator gets wrong about Tennessee.

No individual income tax of any form

Tennessee levies no individual income tax: nothing on wages, salaries, pensions, Social Security, capital gains or investment income, and no state income tax return exists to file. It is one of nine no-income-tax states.

Source: Tax Foundation 2026; Tennessee Department of Revenue

The Hall tax on interest and dividends was repealed in 2021

For most of a century Tennessee was a partial exception: the Hall Income Tax (1929) taxed interest and dividends only, never wages. After a phased reduction, the Hall tax was fully repealed for tax periods beginning on or after 1 January 2021, removing Tennessee's last income tax of any kind.

Source: Tennessee Department of Revenue — Hall Income Tax repeal notice

The trade-off: the highest average sales tax in America

The trade-off for no income tax is the nation's steepest sales tax. Tennessee's 7% state rate is tied for the highest state sales tax rate in the US, local options add up to 2.75%, and the average combined rate is about 9.55% — the highest average combined rate of any state. Groceries get a reduced 4% state rate.

Source: Tax Foundation, sales tax rate data 2026

Frequently asked questions

Do I have to file a Tennessee state income tax return?

No. Tennessee has no income tax on any personal income — wages, salaries, pensions, Social Security, capital gains, interest and dividends are all free of Tennessee state tax, and there is no state income tax return to file.

How much Tennessee state tax comes out of a $75,000 salary?

On $75,000 of wages as a single filer, Tennessee state tax is $0, so take-home pay is $61,593 after federal tax of $7,670, FICA of $5,738 and total tax of $13,408 — federal tax and payroll tax are the only deductions from the Tennessee paycheck.

What was the Tennessee Hall tax and when did it end?

The Hall tax was Tennessee's old tax on interest and dividend income, dating from 1929. It was phased down from 2016 and fully repealed for tax periods beginning on or after 1 January 2021, which made Tennessee completely income-tax-free.

Does Tennessee tax Social Security or pension income?

None of it. Tennessee has no income tax, so Social Security, pensions, 401(k) and IRA withdrawals and military retirement pay all escape Tennessee tax entirely.

If Tennessee has no income tax, where does the tax bite instead?

At the register. Tennessee's state sales tax is 7%, tied for the highest state rate in the US, and with local taxes the average combined rate is about 9.55% — the highest average in the country. Food is taxed at a reduced 4% state rate.

Do Nashville or Memphis have a city income tax?

No. No Tennessee city or county levies an income tax. Local governments rely on their local-option sales tax (up to 2.75% on top of the 7% state rate) and property taxes.

Sources & verification. Tax Foundation — State Individual Income Tax Rates and Brackets, 2026; Tax Foundation sales tax data Tennessee Department of Revenue — Hall Income Tax repeal (tax periods beginning on or after 1 January 2021)
2026 figures verified 31 October 2026 against the sources above. This calculator is an estimator for planning, not tax advice; it does not model itemised deductions, most credits, or local taxes except where stated.
Spotted a figure that looks wrong? Report it — accuracy is the whole point of these pages.

Tennessee has no state income tax in 2026 — here is the full picture: the federal brackets that do apply to Tennessee salaries, worked take-home examples, and what Tennessee taxes instead.

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UNDERSTAND YOUR RESULTS

Tennessee Tax Brackets 2026 — Every Rate and Threshold in Full guide

Tennessee has no state income tax brackets for 2026 because it levies no tax on wages. This page prints the complete federal brackets that do apply to a Tennessee salary, worked take-home examples at common salaries, and explains what Tennessee taxes instead. Rates checked 31 October 2026; all figures are for the 2026 tax year.

How to use this tool

  1. Read the table top to bottom: each row is one band of taxable income — income after the standard deduction — and only the slice inside the band is taxed at its rate.
  2. The single filer table is printed in full on the page.
  3. Enter your taxable income in the find-your-bracket tool: your band lights up in the table and the staircase shows your slices.
  4. Check the worked examples to see how a whole income is taxed across several bands, and what changed for 2026 before it.

A worked example

On $100,000 of salary in Tennessee (single filer, 2026), state income tax is $0.00 — there is none. Federal income tax is $13,170.00 and Social Security and Medicare are $7,650.00, so take-home pay is $79,180.00.

What you can do with this tool

How it works

Tennessee levies no tax on wages. Tennessee has no standard deduction — tax applies from the first dollar of income. The tables are the state’s official 2026 schedules (sources printed on the page); cumulative tax at the top of each band is computed slice by slice from those rates. The federal comparison figures use IRS Rev. Proc. 2025-32.

Frequently asked questions

Do I have to file a Tennessee state income tax return?

No. Tennessee has no income tax on any personal income — wages, salaries, pensions, Social Security, capital gains, interest and dividends are all free of Tennessee state tax, and there is no state income tax return to file.

How much Tennessee state tax comes out of a $75,000 salary?

On $75,000 of wages as a single filer, Tennessee state tax is $0, so take-home pay is $61,593 after federal tax of $7,670, FICA of $5,738 and total tax of $13,408 — federal tax and payroll tax are the only deductions from the Tennessee paycheck.

What was the Tennessee Hall tax and when did it end?

The Hall tax was Tennessee's old tax on interest and dividend income, dating from 1929. It was phased down from 2016 and fully repealed for tax periods beginning on or after 1 January 2021, which made Tennessee completely income-tax-free.

Does Tennessee tax Social Security or pension income?

None of it. Tennessee has no income tax, so Social Security, pensions, 401(k) and IRA withdrawals and military retirement pay all escape Tennessee tax entirely.

If Tennessee has no income tax, where does the tax bite instead?

At the register. Tennessee's state sales tax is 7%, tied for the highest state rate in the US, and with local taxes the average combined rate is about 9.55% — the highest average in the country. Food is taxed at a reduced 4% state rate.

Do Nashville or Memphis have a city income tax?

No. No Tennessee city or county levies an income tax. Local governments rely on their local-option sales tax (up to 2.75% on top of the 7% state rate) and property taxes.