6,986,082
(2023)
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2010
2023
Tennessee
Financial data for local governments across Tennessee
184
Cities
95
Counties
160
Towns
159
CDPs
Tax Snapshot (Beta)
Beta: source-backed tax context only. This is not a personalized tax-burden estimate.
Current source-backed tax context for Tennessee.
| Component | Summary | Effective | Coverage | Sources |
|---|---|---|---|---|
| TN individual income tax policy | Tennessee did not levy an individual income tax in tax years 2024 or 2025. Article II, Section 28 of the state constitution prohibits any state tax upon or measured by payroll or earned personal income, and the Hall income tax on interest and dividends was repealed for tax periods beginning January 1, 2021, or later. | Tax years 2024 and 2025; reviewed August 11, 2026. | Not levied | Tennessee Hall income tax repeal; Tennessee Constitution, Article II, Section 28 |
| TN local individual income tax authority | The Tennessee Constitution provides that the Legislature shall not levy, authorize or otherwise permit any state or local tax upon payroll or earned personal income, or any state or local tax measured by payroll or earned personal income (Article II, Section 28), and county and municipal taxing power exists only as the General Assembly authorizes it (Article II, Section 29) — so no county, municipality, school district, or comparable jurisdiction may levy an earned-income tax. The only Tennessee tax on unearned personal income, the state-levied Hall income tax, was repealed for tax periods beginning January 1, 2021, or later, and no local unearned-income levy is authorized. Tennessee's fixed professional privilege tax ($400 per year on five licensed professions) and the locally administered privilege taxes enacted by private acts (per DOR GEN-32) are occupation levies rather than taxes on or measured by income, and stay outside this income lane. | Tax years 2024 and 2025; reviewed August 11, 2026. | Not levied | Tennessee Constitution, Article II, Sections 28 and 29; Tennessee Hall income tax repeal; Tennessee professional privilege tax; Tennessee GEN-32 locally administered privilege taxes |
| TN sales and use tax (base) | Tennessee state sales and use tax base rate is 7%; local option sales taxes can apply in addition. | Current Department of Revenue guidance (as accessed April 18, 2026). | Rate missing | Tennessee sales and use tax; Tennessee local sales tax |
| TN property tax policy (local administration) | Property taxes in Tennessee are administered and levied locally, with county assessors and local governments handling valuation and rates. | Current Tennessee guidance (as accessed April 18, 2026). | Needs review | Tennessee property tax |
Demographics
Census Bureau ACS 5-year estimates (2023)
6,986,082
Population
$67,097
Median Household Income
$256,800
Median Home Value
38.9
Median Age
13.8%
Poverty Rate
4.7%
Unemployment Rate
67.0%
Homeownership Rate
30.4%
Bachelor's+ Rate
$67,097
(2023)
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2010
2023
$37,866
(2023)
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2010
2023
$256,800
(2023)
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2010
2023
$1,122
(2023)
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2010
2023
38.9
(2023)
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2010
2023
0 = perfect equality · 1 = perfect inequality
0.5
(2023)
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2010
2023