Updated July 25, 2026. Quick answer (2026): Tennessee taxes neither retirement withdrawals nor estates. For a retiree it is about as clean as US state tax gets. Four taxes decide what a move is actually worth — income tax on withdrawals, state estate tax, state inheritance tax, and what probate costs your heirs. This page prices all four for Tennessee and shows what each arriving state gains or gives up.
What Tennessee charges a retiree in 2026
| Tax | Tennessee position, 2026 |
|---|---|
| State income tax | none (Hall tax on interest/dividends fully repealed as of TY2021) |
| Social Security | Not taxed (no state income tax). |
| Pension / 401(k) / IRA | Not taxed (no state income tax). |
| Estate tax | none (inheritance/estate tax fully phased out after 2015) |
| Inheritance tax | none |
| Probate fee model | reasonable-fee |
| Probate filing fee | Set per county clerk; commonly ~$150-$400 to open (e.g., metro counties toward the high end). Varies-by-county representative range, unverified. |
| Small-estate limit | $50,000 in personal property — Tennessee Small Estates Act affidavit (Tenn. Code Ann. §30-4-102 & §30-4-103); 45-day wait unless waived. Widely documented; not re-verified against tn.gov this pass. |
What you gain by arriving, depending on where you leave
The saving is not a property of Tennessee — it is a property of the pair. From some states the income-tax gain is the whole story; from others it is exactly zero and the real money is a death tax you leave behind.
- Moving from California — you stop paying income tax on withdrawals
- Moving from Illinois — the income-tax saving is zero; what changes is at death
- Moving from New Jersey — you stop paying income tax on withdrawals and leave a death tax behind
- Moving from New York — you stop paying income tax on withdrawals and leave a death tax behind
- Moving from Ohio — you stop paying income tax on withdrawals
- Moving from Pennsylvania — the income-tax saving is zero; what changes is at death
- Moving from Virginia — you stop paying income tax on withdrawals
- Moving from Wisconsin — you stop paying income tax on withdrawals
More corridors into Tennessee
What a move to Tennessee is worth depends entirely on the state being left. These origin states each carry a different combination of income tax, estate tax and inheritance tax, priced separately:
New corridors into Tennessee
What a move to Tennessee is worth depends entirely on the state being left. These origins each carry a different combination of income tax, estate tax and inheritance tax, priced separately:
More corridors into Tennessee
What a move to Tennessee is worth depends entirely on the state being left — these origins each carry a different combination of income tax, estate tax and inheritance tax, priced separately:
Getting the sequence right
Arriving in Tennessee is the easy half. The order you do things in — when you establish domicile, when you convert, when you retitle or sell property back home — changes the total, and some of it is irreversible. See finding an advisor for a cross-state move.
What a move to Tennessee does not fix
- Domicile is a test, not an address. Your departing state can audit the move. Days present, licence, registrations and where your advisers sit all count.
- Property left behind stays reachable by the old state’s estate rules.
- Probate still applies. No estate tax is not the same as no probate; Tennessee uses a reasonable-fee fee model.
- Roth conversions are taxed where you are domiciled that year — see how all 51 jurisdictions tax Roth conversions.
Full detail: Tennessee retirement taxes. Compare any pair with the retirement tax comparison tool, or browse all corridors at the relocation hub.
Getting the order right
Move timing, conversion sequencing and estate exposure interact. Know what advice should cost before you buy it — see our advisor cost guide.
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Cite or share this guide
Suggested citation: Clear Money Guide, “Retiring to Tennessee: the 2026 Tax Position,” statute-cited; clearmoneyguide.com/retiring-to-tennessee-taxes/. Free to cite with attribution. Download the full dataset as CSV, or contact contact@clearmoneyguide.com for custom cuts.
Primary sources
- former Tenn. Code Ann. § 67-2-102 (Hall tax, repealed)
- Tenn. Code Ann. §30-1-407
- Tenn. Code Ann. §30-4-102
- Tenn. Code Ann. §30-4-103