Quick answer
Tennessee paycheck basics
Tennessee does not tax earned income. The Tennessee Department of Revenue states that Tennessee "has no state income tax on earned income and therefore has no withholding requirements," so a Tennessee paycheck has no state income tax line next to the federal one. The state's only income tax, the Hall tax on interest and dividends, never applied to wages, and it was fully repealed beginning January 1, 2021.
That makes Tennessee's rules easy to summarize but does not make the paycheck itself simple to predict. Federal income tax, Social Security, and Medicare come out of every Tennessee paycheck exactly as in any other state, and how much depends on filing status, Form W-4 choices, pay frequency, and any pre-tax deductions taken first. This calculator applies the current federal withholding tables to a Tennessee paycheck so hourly and salaried workers can see their take-home pay without state tax complicating the math. Tennessee has no state minimum wage law, so the federal $7.25 per hour is the floor it uses for hourly presets.
How Tennessee taxes your paycheck
Tennessee does not tax wages, salaries, or other earned income, so there is no state rate, bracket, or standard deduction to apply and the state income tax line on a Tennessee paycheck is always $0. The Department of Revenue's guidance on income tax withholding says employers in most states must withhold for residents and nonresidents, but that Tennessee has no withholding requirements because it has no state income tax on earned income. Until 2021 the state did collect the Hall income tax on interest from bonds and notes and dividends from stocks; the Department of Revenue says it was phased out through December 31, 2020 and is fully repealed beginning January 1, 2021. There is no Tennessee version of Form W-4 and no state income tax return to file on wages. Unemployment insurance is administered and collected by the Tennessee Department of Labor and Workforce Development, not the Department of Revenue. For paycheck purposes everything withheld is federal: income tax under IRS Publication 15-T, Social Security, and Medicare, plus any deductions the worker elects.
Worked example
A $60,000 salary in Tennessee, single, paid biweekly
- Annual salary:
- $60,000
- Filing status:
- Single
- Pay frequency:
- Biweekly (26 paychecks/year)
- Deductions:
- None
- State:
- Tennessee
- Salary: +$2,307.69
- Federal income tax: −$193.08
- Social Security: −$143.08
- Medicare: −$33.46
Net pay per paycheck: $1,938.07
Computed with Tennessee's default withholding certificate (no allowances, no extra withholding) and no pre-tax or post-tax deductions. Your own paycheck will differ with different elections.
Take-home pay by salary in Tennessee
Net pay at five common salaries, biweekly, with no bonus, tips or deductions — computed the same way as the worked example above, for Single and Married Filing Jointly.
| Annual salary | Single — per paycheck | Single — annual | MFJ — per paycheck | MFJ — annual |
|---|---|---|---|---|
| $40,000 | $1,320.00 | $34,320.00 | $1,390.77 | $36,160.02 |
| $60,000 | $1,938.07 | $50,389.82 | $2,021.92 | $52,569.92 |
| $80,000 | $2,504.22 | $65,109.72 | $2,639.99 | $68,639.74 |
| $100,000 | $3,045.38 | $79,179.88 | $3,258.07 | $84,709.82 |
| $150,000 | $4,376.58 | $113,791.08 | $4,737.89 | $123,185.14 |
How to use this calculator
- Enter your pay. Choose salary or hourly, fill in the amount and hours, and pick how often you are paid.
- Fill in your federal Form W-4. Filing status, the Step 2 checkbox, and Steps 3 and 4 if they apply to you.
- Add any deductions. Traditional or Roth 401(k), health premiums, HSA, FSA, or other pre-tax and post-tax amounts taken from your pay.
- Read your results. Net pay per paycheck, the full breakdown by category, and any warnings about your specific numbers.
Formulas used
Net pay = gross pay − pre-tax deductions − federal tax − FICA − state tax ($0) − state payroll programs − local tax − post-tax deductions.
Tennessee vs. neighboring states
Net pay on a $75,000 salary, single, paid biweekly, in Tennessee compared with its bordering states.
| State | Net pay per paycheck | Net pay annual | Difference vs. Tennessee (annual) |
|---|---|---|---|
| Tennessee | $2,368.94 | $61,592.44 | — |
| Alabama | $2,248.69 | $58,465.94 | −$3,126.50 |
| Arkansas | $2,276.29 | $59,183.54 | −$2,408.90 |
| Georgia | $2,253.79 | $58,598.54 | −$2,993.90 |
| Missouri | $2,268.94 | $58,992.44 | −$2,600.00 |
| North Carolina | $2,270.94 | $59,044.44 | −$2,548.00 |
| Virginia | $2,232.32 | $58,040.32 | −$3,552.12 |
Frequently asked questions
How is federal income tax withheld from my paycheck calculated?+
Employers use the IRS Publication 15-T percentage method with the elections on your Form W-4: filing status, whether Step 2 is checked, Step 3 credits, and any Step 4 adjustments. That produces an amount to withhold each pay period before Social Security, Medicare, and any state or local tax are applied.
What is FICA and why is it withheld on every paycheck?+
FICA is Social Security tax (6.2% of wages up to the annual Social Security wage base) plus Medicare tax (1.45% of all wages, with an extra 0.9% on wages above $200,000 in a year). Both are withheld on every US paycheck regardless of which state you work in, because they fund federal programs rather than a state one.
Is the result on this calculator the same as my actual paycheck?+
It is an estimate for planning, not a substitute for your pay stub. Your actual withholding depends on the exact elections on file with your employer, your specific pay dates, and any mid-year changes to your deductions — the calculator applies the published federal and state formulas to the numbers you enter.
Does Tennessee have a state income tax on paychecks?+
No. The Tennessee Department of Revenue says Tennessee has no state income tax on earned income and therefore no withholding requirements, so a Tennessee paycheck has no state income tax withholding line.
Was the Tennessee Hall income tax repealed?+
Yes. The Department of Revenue says the Hall income tax was phased out through December 31, 2020 and is fully repealed beginning January 1, 2021. It applied to interest from bonds and notes and dividends from stocks, not to wages.
Why does my Tennessee paycheck still show federal tax withheld?+
Tennessee not taxing wages only removes the state withholding line. Every paycheck in every state, including Tennessee, still has federal income tax, Social Security, and Medicare withheld under the same IRS rules.
Is there a Tennessee state W-4 form?+
No. Because Tennessee has no state income tax on earned income and no withholding requirements, there is no state withholding certificate. Only the federal Form W-4 affects the income tax withheld from a Tennessee paycheck.
What is the minimum wage in Tennessee in 2026?+
Tennessee has no state minimum wage law. The U.S. Department of Labor says employers subject to the Fair Labor Standards Act must pay the current federal minimum wage of $7.25 per hour, so that is the floor for most Tennessee workers.
Who runs unemployment insurance in Tennessee?+
The Tennessee Department of Labor and Workforce Development administers and collects it. The Department of Revenue notes that unemployment insurance is not collected by the Department of Revenue. This calculator shows no unemployment deduction from a Tennessee paycheck.
Does Tennessee tax interest and dividend income now?+
Not under the Hall income tax, which is fully repealed beginning January 1, 2021. The Department of Revenue's pages describe that tax as the state's limited income tax on certain dividend and interest income, and say there is no state income tax on earned income.
Does living in Tennessee but working in another state change my state withholding?+
It can. Whether state tax is withheld depends on the state where the work is performed and that state's rules for nonresidents, not on Tennessee having no wage tax. Tennessee borders eight states, so check the other state's withholding requirements separately.
Are bonuses and commissions taxed differently in Tennessee?+
Not at the state level, because Tennessee has no state tax on earned income. Federally, supplemental wages such as bonuses are withheld at the flat 22% supplemental rate, and Social Security and Medicare still apply.
Which states border Tennessee, and how does their take-home pay compare?+
Tennessee borders Alabama, Arkansas, Georgia, Kentucky, Mississippi, Missouri, North Carolina, and Virginia. The neighboring-state table on this page compares net pay on a $75,000 salary in Tennessee with each bordering state that has its own calculator page on this site.
Sources
- Tennessee Department of Revenue — GEN-34 Income Tax Withholding
- Tennessee Department of Revenue — HIT-3 Hall Income Tax Repealed Beginning January 1, 2021
- Tennessee Department of Revenue — HIT-1 Tennessee Income Tax on Interest and Dividend Income
- Tennessee Department of Revenue — GEN-33 Unemployment Tax
- U.S. Department of Labor — State Minimum Wage Laws (Tennessee)
- IRS Publication 15-T (2026), Federal Income Tax Withholding Methods
- IRS Publication 15 (2026), Employer's Tax Guide
- Social Security Administration — 2026 COLA Fact Sheet