Retirement taxes by state
How Tennessee taxes retirement income in 2026
Tennessee has no state income tax. Here's how Tennessee treats Social Security, retirement-account withdrawals, pensions and Roth conversions in 2026 — and what that means in dollars: a retired couple, both 67, with $98,000 of income pays nothing in Tennessee income tax.
Updated October 2026 · 2026 tax year
Tennessee at a glance
- No state income tax.
Tennessee retirement tax questions
Does Tennessee tax Social Security?
No. Tennessee has no state income tax.
Does Tennessee tax 401(k) and IRA withdrawals?
No. Tennessee has no state income tax, so Social Security, retirement-account withdrawals, pensions and Roth conversions aren't taxed by the state.
Does Tennessee tax pensions?
No. Tennessee has no state income tax.
Does Tennessee tax Roth conversions?
No. Tennessee has no state income tax. Federal income tax still applies to a conversion.
What retirees actually pay in Tennessee: three examples
Calculated with Retirology's tax engine under 2026 law, using each state's standard deduction, its retirement breaks and the 2026 federal rules for how much Social Security is taxable. That couple would owe nothing in Tennessee — one of 24 states (counting DC) where they'd pay $0.
| Household | Total income | Tennessee tax | Share |
|---|---|---|---|
| Retired couple, both 67 $48,000 of Social Security, $40,000 drawn from IRAs and 401(k)s, and $10,000 of qualified dividends | $98,000 | $0 | 0.0% |
| Single retiree, 70 $30,000 of Social Security, a $25,000 pension and $15,000 of IRA withdrawals | $70,000 | $0 | 0.0% |
| Early-retired couple, both 56, converting to Roth A $60,000 Roth conversion and $20,000 of long-term gains and qualified dividends, living on savings | $80,000 | $0 | 0.0% |
State income tax only — before local taxes, property tax relief and credits not listed above. Federal income tax is extra and the same in every state.
Sources
Rates and rules for the 2026 tax year, from Retirology's state tax data (reviewed October 2026):
This page explains state tax rules in general terms. It isn't tax advice — check your state's official instructions or a tax professional for your situation.