Pennsylvania vs Tennessee: state income tax, 2025
For reference household P1 (single, $60,000 of wages), the state income tax is at most $1,842 more in Pennsylvania than in Tennessee.
Both figures are a hypothetical full-year resident return for tax year 2025, over the same federal return, and count state income tax only. Neither is a relocation estimate: moving mid-year means two part-year returns, which this site does not figure. “Or less” means a mechanism the engine does not yet model would lower the figure; “or more” that it would raise it.
Six households, both states
| Household | Pennsylvania | Tennessee | Pennsylvania minus Tennessee |
|---|---|---|---|
| P1 Single, $60,000 of wages | $1,842or less | $0 | +$1,842or less |
| P2 Married filing jointly, $150,000, two children | $4,605or less | $0 | +$4,605or less |
| P3 Single, $85,000 wages + $15,000 long-term gain + $3,000 qualified dividends | $3,162or less | $0 | +$3,162or less |
| P4 Married retirees, $40,000 Social Security + $30,000 pension + $20,000 IRA, both 65+ | $0or less | $0 | $0or less |
| P5 Head of household, $45,000, one child | $1,382or less | $0 | +$1,382or less |
| P6 Single, $1,200,000 of wages + $500,000 long-term gain | $52,190or less | $0 | +$52,190or less |
Full-year resident figures for 2025, state income tax only, with the same federal return in every column. Every figure is provisional. “Not shown” and “not figured” mean the engine will not state a number it cannot stand behind; hover for why.
Where the difference comes from
Pennsylvania
- Where the return starts. Builds its own base from classes of income rather than starting from a federal line.
- Rate. A flat 3.07% on taxable income.72 P.S. §7302; 2025 Form PA-40 line 12: "PA Tax Liability. Multiply Line 11 by 3.07 percent (0.0307)." (checked 2026-08-05)
- Deduction. No standard deduction and no personal exemption: the rate reaches the first dollar.
- Excluded from income. Retirement income.72 P.S. §7301(d); 2025 Form PA-40 line 1a: "Do not include exempt income, such as combat zone pay and qualifying retirement benefits." (checked 2026-08-05)
- Local income tax. Levied locally in parts of the state, and not included in the figures above.
Tennessee
- No individual income tax. Every persona owes nothing, as a computed zero.Tennessee Department of Revenue: "The Hall Income tax was repealed for tax periods that begin on January 1, 2021, or later." (checked 2026-08-05)
What this comparison leaves out
Mechanisms the engine does not model yet. Each one is named with the direction it would move the figure, which is where every “or less” above comes from.
Pennsylvania
- Tax Forgiveness below the eligibility ceiling (Schedule SP) 72 P.S. §7304 — the figure is too high without it
- Retirement distributions before age 59½ 72 P.S. §7303(a)(1) — the figure is too high without it
- PA-40 line 10 "Other Deductions" — 529 tuition, PA ABLE and Archer MSA contributions, and the per-spouse limit on a joint return 72 P.S. §7303(a.7); PA Schedule O — the figure is too high without it
- PA Schedule A lines 6–7 — interest on Pennsylvania and U.S. Government obligations 72 P.S. §7303; PA Schedule A — the figure is too high without it
- Credit for taxes paid to another state (Schedule G-L) 72 P.S. §7314 — the figure is too high without it
Tennessee
Nothing declared.
Taxes that are not income tax. Property tax, sales and excise taxes, and state payroll levies such as disability or paid-leave contributions are not counted here, and none of them is small. Federal tax is excluded because it is the same in both columns. A state income tax comparison is not a total tax burden comparison; see methodology.
Data status
Pennsylvania. 2025 rules are provisional; engine coverage is implemented, with 5 mechanisms declared as not yet modelled. See the 2025 rate table.
Tennessee. 2025 rules are provisional; engine coverage is implemented, with nothing declared as unmodelled. See the 2025 rate table.
2026 state rules are not built yet, so this page compares 2025 only. Track status on the 2025 data status board.
Try it with your own return
The six households above are reference cases. Your own return will land differently. Compare Pennsylvania and Tennessee over your own return — it stays in your browser.