← Tennessee tax rules›Income Tax

Tennessee Income Tax (2026)

Permitted: No state individual income tax — 0% on wages and investment income (the Hall tax on interest/dividends was fully repealed in 2021).

PermittedVerified May 31, 2026

Tax rules change at the state line — and in your state.Track them in the free LawLert iPhone app: it alerts you when you cross into a state where they differ, and when they change in your state. No account.Get the app

Official source: tn.gov →

General legal information, not legal advice — verify important decisions with a licensed attorney.

Income Tax in states bordering Tennessee

The same rule in each neighboring state LawLert has verified, from that state’s own official source.

AlabamaInfo
Graduated 2%–5%; top rate 5% applies to taxable income over $3,000, so nearly all wage earners pay 5%.
Verified May 31, 2026 · Source: revenue.alabama.gov · Full Alabama rule →
ArkansasInfo
Graduated; top rate 3.7% for 2026 and later tax years (Act 1 of the May 2026 special session, retroactive to Jan 1, 2026). The 3.7% rate applies to net taxable income over $26,400; lower brackets apply below.
Verified Jul 5, 2026 · Source: arkleg.state.ar.us · Full Arkansas rule →
GeorgiaInfo
Flat 4.99% for 2026, reduced from 5.19% effective Jan 1, 2026 (HB 111), with further 0.10-point annual cuts planned toward 3.99%.
Verified May 31, 2026 · Source: dor.georgia.gov · Full Georgia rule →
KentuckyInfo
Kentucky's flat individual income tax rate is 3.5% for tax years beginning on or after January 1, 2026, down from 4%, under 2025 House Bill 1. No further cut has been enacted for 2027 — the 2026 General Assembly did not act, so the rate stays at 3.5% for the tax year beginning January 1, 2027.
Verified Jul 28, 2026 · Source: apps.legislature.ky.gov · Full Kentucky rule →
MississippiInfo
Income over $10,000 is taxed at a flat 4.0% for 2026 (first $10,000 exempt), down from 4.4% in 2025. Under the 2025 Build Up Mississippi Act the rate falls to 3.75% in 2027 and 3.0% by 2030, with further growth-triggered cuts toward elimination.
Verified Jul 15, 2026 · Source: billstatus.ls.state.ms.us · Full Mississippi rule →
MissouriInfo
Graduated, topping out at 4.70% on Missouri taxable income over about $9,436 for 2026 (the 2025 threshold was about $9,191); rates run 2.00%–4.70% in 0.50% steps. Brackets are indexed for inflation each year.
Verified Jul 30, 2026 · Source: dor.mo.gov · Full Missouri rule →
North CarolinaInfo
Flat 3.99% for 2026 (down from 4.25% in 2025); a further cut to 3.49% is triggered for 2027.
Verified May 31, 2026 · Source: ncdor.gov · Full North Carolina rule →
VirginiaInfo
Graduated; top rate 5.75% (brackets 2% / 3% / 5% / 5.75%, top rate starts at $17,000).
Verified May 31, 2026 · Source: tax.virginia.gov · Full Virginia rule →

Don't get caught off guardCross into a state where this law is different and the free iPhone app tells you what changed, even with the app closed. It also alerts you when a law you track changes where you live. No account.Get the free app

Track this law — get alerted when it changes

We watch the official sources behind Tennessee taxes rules. If a tracked rule changes, you get one short email — never more than one a week. Free, unsubscribe anytime.