TENNESSEE RETIREMENT INCOME TAX · TAX YEAR 2026
Does Tennessee tax Social Security and retirement income?
Tennessee has no personal income tax, so it does not tax Social Security, pensions or 401(k) and IRA withdrawals. A single 67-year-old with $24,000 of Social Security, a $20,000 private pension and $10,000 of IRA withdrawals pays no Tennessee income tax for 2026. Federal income tax on the same income is $1,810.
Your estimate
- Tennessee income tax
- $0.00
- Federal income tax
- $1,810.00
- Total income tax
- $1,810.00
Federal tax on Tennessee retirees at different incomes
Federal income tax is the only income tax a Tennessee retiree pays. These are 2026 federal figures for a single 67-year-old with $24,000 of Social Security, and for a married couple, both 67, with $20,000 each. Half the pension and IRA income is a private pension and half IRA withdrawals.
| Pension and IRA income | Single | Married |
|---|---|---|
| $20,000 | $0 | $0 |
| $40,000 | $4,030 | $1,210 |
| $60,000 | $7,158 | $5,084 |
| $100,000 | $16,486 | $9,884 |
| $150,000 | $29,072 | $20,352 |
Does Tennessee tax Social Security?
No. Tennessee has no personal income tax, so it does not tax Social Security benefits. Up to 85% of benefits can still be taxed on the federal return.
Of the single 67-year-old's $24,000 in benefits, $11,300 is federally taxable and Tennessee taxes none of it. Of the couple's $40,000, $28,100 is federally taxable and Tennessee taxes none of it.
Does Tennessee tax pensions?
No. Tennessee does not tax private pensions, government pensions or military retirement pay, at any age. They are still taxed on the federal return.
With $24,000 of Social Security and a $40,000 pension, a single 67-year-old pays no Tennessee income tax for 2026. Federal income tax on that income is $4,030.
Does Tennessee tax IRA and 401(k) withdrawals?
No. Tennessee does not tax traditional IRA or 401(k) withdrawals at any age. They are still taxed on the federal return; qualified Roth IRA withdrawals are not.
Does Tennessee have property tax breaks for seniors?
Homeowners 65 and older with 2025 income of $38,470 or less get state property tax relief for 2026, figured on up to $33,600 of the home's market value. Counties and cities can also freeze an older owner's property tax at the amount due in the year they qualify; for 2026 the freeze income limits run from $38,470 to $69,150, depending on where the home is.
What the calculator leaves out
Tennessee property and sales taxes are not included.
Federal tax uses the 2026 brackets, the standard deduction with the extra amount at 65, and the $6,000 senior deduction. Estimates assume no other deductions, credits or local taxes except as noted.
Sources
- IRS Publication 915, Social Security benefits
- IRS Revenue Procedure 2025-32
- IRS: deductions for seniors under the One Big Beautiful Bill Act
- Tennessee Department of Revenue: Hall income tax
- Tennessee SJR 1 (2014)
- Tennessee Comptroller: property tax relief program (2026)
- Tennessee Comptroller: property tax freeze