State income tax · Tennessee
Tennessee income tax rates
Tennessee does not tax wage and salary income.
Data: Tax year 2026 (where a state has not published 2026 brackets yet, its latest published year, labelled on the row) Sources read Review by
CheckedOct 19, 2026Checked for tax year 2026.
- Structure
- No tax on wages
- Local income taxes
- None noted
Notes
Tennessee has never taxed wages; its only individual income tax, the Hall tax on interest and dividends, was repealed for tax periods beginning on or after January 1, 2021.
Sources
We read each source on the date shown and quote the line we relied on.
- Hall Income Tax (external site)
The Hall income tax is imposed only on individuals and other entities receiving interest from bonds and notes and dividends from stock.
- Hall Income Tax (repeal) (external site)
Please do not file a return for any tax year that begins on or after January 1, 2021.