Filing and paying taxes in Tennessee
- State return
- None. Tennessee has no individual income tax return.
- Professional privilege tax
- $400, due June 1 each year, for licensed attorneys, securities agents, broker-dealers, investment advisers, and lobbyists.
- Federal return
- Form 1040, due April 15.
To see how Tennessee sits against every other state on top rate, bracket count and standard deduction, see state income tax rates for 2026 — all 51 jurisdictions in one sortable table.
How Tennessee Income Tax Compares to Neighboring States
Total income tax (federal + state) on a $100,000 annual salary in 2026, single filer using the standard deduction:
| State | State Tax | Total Income Tax | vs. Tennessee |
|---|---|---|---|
| Tennessee (here) | $0 | $13,170 | — |
| Kentucky | $3,382 | $16,552 | +$3,382 |
| Virginia | $4,936 | $18,106 | +$4,936 |
| North Carolina | $3,481 | $16,651 | +$3,481 |
| Georgia | $4,242 | $17,412 | +$4,242 |
| Alabama | $4,102 | $17,272 | +$4,102 |
A negative "vs." figure means that state collects less total income tax than Tennessee. Federal portion is identical across states; only state tax varies.
Frequently Asked Questions
What is the Tennessee state income tax rate for 2026?
Tennessee has no state income tax on wages — the rate is 0% across all income levels. Only federal income tax applies, with brackets ranging from 10% to 37% depending on your taxable income.
How much income tax will I pay in Tennessee on a $100,000 salary?
For a single filer earning $100,000 in Tennessee in 2026, expect approximately $13,170 in federal income tax — for a total income tax of about $13,170, an effective rate of 13.2%. This excludes FICA (Social Security and Medicare), which adds roughly 7.65% on top.
Does Tennessee tax interest and dividends?
Not anymore. The Hall income tax on interest and dividends was phased down from 2017 and repealed for tax years beginning January 1, 2021.
Can Tennessee add an income tax?
Not on wages without changing the constitution. Article II, Section 28, as amended in 2014, bars any state or local tax on payroll or earned personal income.
Who pays the Tennessee professional privilege tax?
People licensed or registered in Tennessee as attorneys, securities agents, broker-dealers, investment advisers, or lobbyists. It is $400 a year, due June 1, paid once even if you hold more than one of those licenses.
What is the sales tax on groceries in Tennessee?
4% state tax plus the local rate, which can be up to 2.75%. In Davidson County the local grocery rate falls to 1.75% from November 1, 2026.
For the preferential federal rates on long-term gains, see the Capital Gains Tax Calculator. For the federal brackets, standard deduction, and Social Security wage base that sit underneath this state calculation, see 2026 Tax Calculators.