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

Updated July 25, 2026. Quick answer (2026): Moving from Virginia to Tennessee in retirement, you stop paying Virginia 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.

Virginia vs Tennessee: every tax that changes

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

Virginia taxes retirement withdrawals: Pensions, 401(k) and IRA withdrawals taxable; Tennessee does not. On a $100,000 annual withdrawal, the Virginia bill is whatever its graduated, 2% to 5.75% top rate (top bracket starts at $17,000) schedule produces; in Tennessee it is $0. Social Security is treated as follows — Virginia: Not taxed (subtracted from federal AGI). Tennessee: Not taxed (no state income tax).

2. What changes at death: state estate tax

Neither state levies an estate tax. Virginia: none (repealed for deaths on/after 7/1/2007) Tennessee: none (inheritance/estate tax fully phased out after 2015) Only the federal estate tax applies.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. Virginia: none Tennessee: none

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

Virginia uses a reasonable-fee fee model (Personal representative entitled to ‘reasonable compensation’ (Va. Code §64.2-1208); in practice Commissioners of Accounts apply published guideline percentage scales (commonly around 5% of receipts, sliding), but these are guidelines, not statute. Attorney fees reasonable.); 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 — Virginia: Probate tax of 10 cents per $100 of estate value, with no tax on estates of $15,000 or less (Va. Code §58.1-1712); localities may add up to one-third of the state tax (§58.1-1718); plus modest clerk recordation fees (e.g., $25 list of heirs, §64.2-509/58.1 fees). Verified on law.lis.virginia.gov. 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

Virginia uses a “reasonable fee” standard with no schedule, and its small-estate route does not clear a solely owned house. Tennessee uses a “reasonable fee” standard with no schedule, and its small-estate route does not clear a solely owned house. Both states land in the same bucket on that question. Full figures with the governing statute, the court filing fee and the small-estate threshold: Virginia probate cost and Tennessee probate cost.

Four taxes, two states, one order of operations

Everything above changes together: what Virginia 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 Virginia and Tennessee. If you would rather price it yourself first, the two-state comparison tool is free and asks for no email.

Will Virginia 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: Virginia 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 Virginia 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.

Disclosure: the button above routes to an advertising partner and Clear Money Guide may earn a referral fee. See our Affiliate Disclosure.

Primary sources

• Va. Code § 58.1-322.03 (age deduction and SS subtraction)
• Va. Code § 58.1-322.02(24) (military benefits subtraction)
• Virginia Tax: Subtractions page and Military Benefits FAQ
• former Tenn. Code Ann. § 67-2-102 (Hall tax, repealed)
• Va. Code §64.2-1208
• Va. Code §64.2-601
• Va. Code §58.1-1712
• Va. Code §58.1-1718
• 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.