Updated July 25, 2026. Quick answer (2026): Moving from Wisconsin to Tennessee in retirement, you stop paying Wisconsin 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.
Wisconsin vs Tennessee: every tax that changes
| What changes | Wisconsin (leaving) | Tennessee (arriving) |
|---|---|---|
| State income tax | graduated, four brackets 3.5% to 7.65% top rate (2025 Act 15 widened the 4.4% second bracket) | none (Hall tax on interest/dividends fully repealed as of TY2021) |
| Social Security | Not taxed (fully subtracted). | Not taxed (no state income tax). |
| Pension / 401(k) / IRA | Taxable, but from TY2025 (2025 Act 15, signed July 3, 2025): taxpayers age 67+ may exclude up to $24,000 each ($48,000 MFJ if both spouses qualify) of income from qualified retirement plans and IRAs – no income test (replaced the old $5,000 income-tested 65+ subtraction). | Not taxed (no state income tax). |
| Estate tax | none | none (inheritance/estate tax fully phased out after 2015) |
| Inheritance tax | none | none |
| Probate fee model | hybrid | reasonable-fee |
| Probate filing fee | Statutory: $20 if property subject to administration ≤$10,000; otherwise 0.2% of the value of property subject to administration, less encumbrances (Wis. Stat. §814.66(1)(b)) — e.g., $600 on a $300,000 probate estate. Verified. | 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 — transfer by affidavit for estates ≤$50,000 (Wis. Stat. §867.03, official form PR-1831). Verified via wicourts.gov. | $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. |
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
Wisconsin taxes retirement withdrawals: Taxable, but from TY2025 (2025 Act 15, signed July 3, 2025): taxpayers age 67+ may exclude up to $24,000 each ($48,000 MFJ if both spouses qualify) of income from qualified retirement plans and IRAs – no income test (replaced the old $5,000 income-tested 65+ subtraction). Tennessee does not. On a $100,000 annual withdrawal, the Wisconsin bill is whatever its graduated, four brackets 3.5% to 7.65% top rate (2025 Act 15 widened the 4.4% second bracket) schedule produces; in Tennessee it is $0. Social Security is treated as follows — Wisconsin: Not taxed (fully subtracted). Tennessee: Not taxed (no state income tax).
2. What changes at death: state estate tax
Neither state levies an estate tax. Wisconsin: none Tennessee: none (inheritance/estate tax fully phased out after 2015) Only the federal estate tax applies.
3. What changes at death: state inheritance tax
Neither state levies an inheritance tax. Wisconsin: none Tennessee: none
4. The one nobody prices: what probate costs your heirs
Wisconsin uses a hybrid fee model (Personal representative commission is statutory (Wis. Stat. §857.05(2)): 2% of the inventory value of property (less mortgages/liens) plus net principal gains, or a rate agreed with the decedent/beneficiaries; court may add for extraordinary services. Attorney fees are ‘just and reasonable’ (Wis. Stat. §851.40 standard). Verified on docs.legis.wisconsin.gov.); 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 — Wisconsin: Statutory: $20 if property subject to administration ≤$10,000; otherwise 0.2% of the value of property subject to administration, less encumbrances (Wis. Stat. §814.66(1)(b)) — e.g., $600 on a $300,000 probate estate. Verified. Tennessee: Set per county clerk; commonly ~$150-$400 to open (e.g., metro counties toward the high end). Varies-by-county representative range, unverified.
Full detail: probate cost by state and small-estate limits by state.
Probate cost in each state, specifically
Wisconsin uses a hybrid standard — a statutory bound with reasonableness inside it, and its statute does not say whether that route reaches real property. 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: Wisconsin probate cost and Tennessee probate cost.
Four taxes, two states, one order of operations
Everything above changes together: what Wisconsin 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 Wisconsin and Tennessee. If you would rather price it yourself first, the two-state comparison tool is free and asks for no email.
Will Wisconsin 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: Wisconsin 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 Wisconsin 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.
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Cite or share this comparison
Suggested citation: Clear Money Guide, “Wisconsin to Tennessee Retirement Taxes (2026),” statute-cited; clearmoneyguide.com/wisconsin-to-tennessee-retirement-taxes/. Free to cite with attribution. Download the full dataset as CSV, or contact contact@clearmoneyguide.com for custom cuts.
Primary sources
- Wis. Stat. § 71.05(6)(b) as amended by 2025 Act 15
- WI DOR Wisconsin Tax Bulletin 230 (July 2025)
- WI DOR Publication 106 (Tax Information for Retirees)
- former Tenn. Code Ann. § 67-2-102 (Hall tax, repealed)
- Wis. Stat. §857.05(2)
- Wis. Stat. §867.03
- Wis. Stat. §814.66(1)(b)
- 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.