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California to Tennessee Retirement Taxes (2026): Every Tax That Changes

Clear Money Guide

What this state guide covers

A quick view of the questions, practical details and source notes below.

California vs Tennessee: every tax that changes
1. What changes on your annual tax bill
2. What changes at death: state estate tax
3. What changes at death: state inheritance tax

Comparison tables scroll horizontally on smaller screens.

Updated July 25, 2026. Quick answer (2026): Moving from California to Tennessee in retirement, you stop paying California income tax on retirement withdrawals. Four separate taxes change when you move — state income tax on withdrawals, state estate tax, state inheritance tax, and what probate costs your heirs. Most comparisons only price the first one.

Whether the state you leave still taxes your pension is answered here: does Tennessee tax out-of-state pensions.

Comparing other moves: Connecticut to Tennessee retirement taxes, Hawaii to Tennessee retirement taxes and Maine to Tennessee retirement taxes.

California vs Tennessee: every tax that changes

What changesCalifornia (leaving)Tennessee (arriving)
State income taxgraduated to 13.3% (plus existing 1% Behavioral Health Services Tax (formerly the Mental Health Services surtax) included in that top rate; wages also face uncapped SDI, not relevant to retirement income)none (Hall tax on interest/dividends fully repealed as of TY2021)
Social Securitynot taxed (excluded from CA AGI)Not taxed (no state income tax).
Pension / 401(k) / IRAPensions, 401(k), and IRA distributions taxable as ordinary income, with no age-based exclusion and no general retirement deduction. The exception is military retirement pay and Survivor Benefit Plan annuity payments, up to $20,000 of each type for taxable years 2025 through 2029, if federal AGI does not exceed $125,000 ($250,000 for a surviving spouse or a joint return).Not taxed (no state income tax).
Estate taxnonenone (the inheritance tax ended for deaths in 2016 or later)
Inheritance taxnonenone
Probate fee modelstatutory-percentagereasonable-fee
Probate filing fee$435 first-filed petition for letters (Gov. Code §70650, Statewide Civil Fee Schedule); Riverside and San Francisco counties charge $450 because of a local courthouse construction surcharge, and San Bernardino stays at $435. Note each side’s petition triggers the fee.Set per county clerk under Tenn. Code Ann. §8-21-401. Published 2026 schedules list $334.50 in Davidson County, $354.50 in Hickman County and $389.50 in Hamilton and Knox counties; Blount County’s March 2025 schedule lists $300.00.
Small-estate limit$208,850 for deaths on/after April 1, 2025 (Cal. Prob. Code §§13100-13101, indexed triennially per §890; was $184,500 for deaths April 2022–March 2025). 40-day wait, personal property. Separately, AB 2016 (2024) allows a simplified §13151 petition for a primary residence up to $750,000 for deaths on/after April 1, 2025.$50,000 in personal property — petition for limited letters under the Small Estate Probate Act (Tenn. Code Ann. §30-4-102 and §30-4-103), which excludes real property; 45-day wait, which the court may waive for good cause.

Every cell is quoted from our statute-cited 51-jurisdiction dataset. Download the full dataset as CSV.

1. What changes on your annual tax bill

California taxes retirement withdrawals: Pensions, 401(k), and IRA distributions taxable as ordinary income, with no age-based exclusion and no general retirement deduction. The exception is military retirement pay and Survivor Benefit Plan annuity payments, up to $20,000 of each type for taxable years 2025 through 2029, if federal AGI does not exceed $125,000 ($250,000 for a surviving spouse or a joint return). Tennessee does not. On a $100,000 annual withdrawal, the California bill is whatever its graduated to 13.3% (plus existing 1% Behavioral Health Services Tax (formerly the Mental Health Services surtax) included in that top rate; schedule produces; in Tennessee it is $0. Social Security is treated as follows — California: not taxed (excluded from CA AGI) Tennessee: Not taxed (no state income tax).

2. What changes at death: state estate tax

Neither state levies an estate tax. California: none Tennessee: none (the inheritance tax ended for deaths in 2016 or later) Only the federal estate tax applies.

3. What changes at death: state inheritance tax

Neither state levies an inheritance tax. California: none Tennessee: none

4. The one nobody prices: what probate costs your heirs

California uses a statutory-percentage fee model (Cal. Prob. Code §10810 (attorney) and §10800 (PR) — identical schedules, each computed on gross estate value: 4% of first $100,000; 3% of next $100,000; 2% of next $800,000; 1% of next $9,000,000; 0.5% of next $15,000,000; court-determined reasonable amount above $25,000,000. E.g., $500,000 estate = $13,000 each for attorney and PR.); Tennessee uses a reasonable-fee model (No statutory percentage; personal representative and attorney compensation is reasonable compensation for services, approved by the probate court (see Tenn. Code Ann. §30-1-407 and related case law). Cite from knowledge, not re-verified this pass.). Filing fees — California: $435 first-filed petition for letters (Gov. Code §70650, Statewide Civil Fee Schedule); Riverside and San Francisco counties charge $450 because of a local courthouse construction surcharge, and San Bernardino stays at $435. Note each side’s petition triggers the fee. Tennessee: Set per county clerk under Tenn. Code Ann. §8-21-401. Published 2026 schedules list $334.50 in Davidson County, $354.50 in Hickman County and $389.50 in Hamilton and Knox counties; Blount County’s March 2025 schedule lists $300.00.

Full detail: probate cost by state and small-estate limits by state.

Probate cost in each state, specifically

California uses a statutory percentage schedule, so the fee is computable exactly, and its small-estate affidavit route covers personal property only; a primary residence worth up to $750,000 goes through the separate §13151 petition. Tennessee uses a “reasonable fee” standard with no schedule, and its small-estate route does not clear a solely owned house. The two states differ on that question, which is exactly the kind of thing a move changes. Full figures with the governing statute, the court filing fee and the small-estate threshold: California probate cost and Tennessee probate cost.

Four taxes, two states, one order of operations

Everything above changes together: what California stops taking on withdrawals, what Tennessee does not take at death, and what probate costs in each. The order you do things in — when you establish domicile, when you convert, when you retitle property — changes the total, and some of it cannot be undone afterwards. If a move is genuinely on the table, here is what to look for in an advisor who knows both California and Tennessee. If you would rather price it yourself first, the two-state comparison tool is free and asks for no email.

Will California still tax me after I move to Tennessee?

Not on your retirement withdrawals, once you genuinely change domicile — but that is a harder test than a change of address, and what you leave behind stays in reach.

  • Domicile is a test, not a mailing address. A departing state can and does audit residency. Days present, voter registration, driver’s licence, where your doctors and advisers are, and where you keep what you value all count.
  • A Roth conversion is taxed where you live in the year you convert. Sequencing a conversion after establishing the new domicile is often worth more than the annual saving — see how all 51 jurisdictions tax Roth conversions.

Full state detail

Every figure above is summarized. The complete statute-cited breakdown for each state: California retirement taxes and Tennessee retirement taxes. To compare any other pair, start at the retirement tax relocation hub.

Widen the comparison

This page prices one corridor. To see every destination California retirees consider and every origin state moving to Tennessee, start there instead. For any pair not covered, the retirement tax comparison tool runs all 51 jurisdictions, and the probate cost calculator works out what settling the estate costs in each.

Talking this through

Relocation timing, Roth conversion sequencing and estate exposure interact, and the order you do them in changes the total. If you want a second opinion, understand what it should cost first — see our advisor cost guide.

Cite or share this comparison

Suggested citation: Clear Money Guide, “California to Tennessee Retirement Taxes (2026),” statute-cited; clearmoneyguide.com/california-to-tennessee-retirement-taxes/. Free to cite with attribution. Download the full dataset as CSV, or contact contact@clearmoneyguide.com for custom cuts.

Figures verified against the FTB 2025 tax rate schedules, Form 541 booklet and Form 540 booklet, California Probate Code §§13100, 13101 and 13151, the Judicial Council Probate Code §890 adjusted amounts and statewide civil fee schedule, the Tennessee Department of Revenue Hall income tax and inheritance tax pages, and a Tennessee county court Small Estates Act form (secondary) on September 30, 2026; the Tennessee statute citations, the Tennessee filing-fee range, the absence of a Tennessee estate tax, the absence of a California estate or inheritance tax, California county filing-fee surcharges and the budget-legislation citation were not re-checked.

Primary sources

  • FTB 2025 Schedule CA (540) instructions
  • Cal. Rev. & Tax. Code (2025-26 budget trailer legislation)
  • former Tenn. Code Ann. § 67-2-102 (Hall tax, repealed)
  • Cal. Prob. Code §10810
  • Cal. Prob. Code §10800
  • Cal. Prob. Code §§13100-13101
  • Cal. Gov. Code §70650
  • Tenn. Code Ann. §30-1-407
  • Tenn. Code Ann. §30-4-102
  • Tenn. Code Ann. §30-4-103

Methodology: every figure is quoted from Clear Money Guide’s statute-cited 51-jurisdiction datasets, compiled from state statutes, session laws and revenue-department publications and adversarially verified in July 2026. Nothing here is personalized tax or legal advice. Confirm your own facts with a qualified adviser before you move.

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