Tennessee Income Tax Guide for 2026

Overview

Tennessee does not impose a state income tax. The state does not tax capital gains.

Income Tax Rates

This state does not impose an income tax on individuals.

Capital Gains Tax

Capital gains are taxed at the same rates as ordinary income.

Deductions & Exemptions

This state does not have standard deductions or exemptions.

Additional Information

  • No individual income tax; the Hall income tax on interest and dividends was repealed for tax periods beginning on or after January 1, 2021

Charts

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Sources

The 2026 figures for Tennessee on this page were compiled from the following official government publications:

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Last updated: September 15, 2026

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