State Reference · Tax Year 2026
Tennessee (TN)
No personal income tax (Hall Income Tax fully repealed)
Tennessee Department of Revenue · Main form: None (Hall tax repealed 2021) · Due N/A
Rates & brackets
Top rate0%
Standard deductionN/A
Filing logistics
Main formNone (Hall tax repealed 2021)
Filing dueN/A
E-file portalN/A
AgencyTennessee Department of Revenue
Major credits
No state income tax credits — no personal return required.
Sales & property tax
Sales tax7% state + up to 2.75% local (~9.55% avg)
Property taxLocally assessed; Tax Relief Program for elderly/disabled/veterans
Preparer notes
- No personal return.
- F&E (Franchise & Excise) tax applies to businesses.
Related deduction & credit lessons
Deepen state-specific credit hunting with these lessons.