Tennessee eliminated all income taxes in 2021 when the Hall Tax on investment income was fully repealed, making it a pure 0% income tax state. Virginia taxes most income at an effective rate of 5.75% (the top bracket kicks in above just $17,000). A $100,000 earner saves $5,501 per year in Tennessee. The key trade-off: Tennessee compensates with a higher sales tax (up to 9.75% and a 4% tax on groceries), while Virginia has lower sales tax (4.3-6%) and no tax on groceries. Neither state has an estate or inheritance tax.

By Daniel, Founder of CountryTaxCalc

Daniel has spent 5+ years researching tax systems across 95+ countries and all US states to make tax comparison accessible to everyone. For corrections, contact us.

Last Updated: April 2026

The Big Picture

🎸 Tennessee

0%

No Income Tax

Hall Tax on dividends/interest fully repealed 2021; no wage or salary income tax

🏛️ Virginia

2-5.75%

Progressive (5.75% over $17K)

Effectively 5.75% on most income above $17,000; no local income tax surcharge

Typical Annual Savings

At $100,000 income:

$5,501

That is $458/month back in your pocket!

Tax Savings by Income Level

IncomeTN TaxVA TaxSavings10-Year
$50,000 $0$2,663$2,663$26,630
$75,000 $0$4,076$4,076$40,760
$100,000 $0$5,501$5,501$55,010
$150,000 $0$8,351$8,351$83,510
$250,000 $0$14,051$14,051$140,510
$500,000 $0$28,426$28,426$284,260
💡

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Tennessee Pros and Cons

✅ Pros

  • 0% income tax on all wages, salaries, retirement income, and dividends/interest
  • No state estate tax or inheritance tax
  • Lower cost of living vs Northern Virginia/DC suburbs
  • Nashville is a rapidly growing business hub with diverse economy

❌ Cons

  • High combined sales tax up to 9.75% — among the highest in the USA
  • 4% grocery tax (most states exempt groceries or tax at lower rates)
  • Weaker public schools vs Northern Virginia’s nationally ranked districts
  • Limited public transit infrastructure outside Nashville

Virginia Pros and Cons

✅ Pros

  • Lower and simpler sales tax (4.3-6%) with no tax on groceries
  • Strong job market especially in Northern Virginia (federal contractors, tech, defence)
  • Excellent public schools particularly in Fairfax and Arlington counties
  • No estate or inheritance tax

❌ Cons

  • Effective 5.75% income tax rate on nearly all income above $17,000
  • Costs $5,501-$28,426/year more in income tax vs Tennessee across income levels
  • Northern Virginia has very high cost of living (among most expensive in the South)
  • Virginia top bracket of $17,001 is extremely low — most income taxed at maximum rate

Frequently Asked Questions

Q: Does Tennessee really have zero income tax?

Yes. Tennessee fully repealed the Hall Tax on interest and dividends in January 2021. Tennessee now levies no income tax on wages, salaries, retirement income, Social Security, or investment income. It is one of nine states with no income tax as of 2026. The trade-off is a high combined sales tax (7% state + local = up to 9.75%) and a 4% tax on groceries.

Q: What is Virginia’s income tax rate in practice?

Virginia’s tax brackets are: 2% on the first $3,000, 3% on $3,001-$5,000, 5% on $5,001-$17,000, and 5.75% on income above $17,000. Because the top bracket kicks in at just $17,001, virtually all income above that is taxed at 5.75%. A $100,000 earner effectively pays about 5.5% of gross income in Virginia state income tax, totalling roughly $5,501.

Q: Does Virginia tax groceries?

No. Virginia exempts most groceries from sales tax (0% on food for home consumption statewide). Tennessee, by contrast, charges a 4% state sales tax on groceries (reduced from the standard 7% but still meaningful). For a family spending $10,000/year on groceries, Tennessee’s grocery tax adds $400/year that Virginia residents do not pay.

Q: Which state is better for retirees — Tennessee or Virginia?

Tennessee is generally better for retirees on a tax basis. Tennessee has 0% income tax on all retirement income including pensions, 401(k)/IRA withdrawals, Social Security, and dividends. Virginia taxes retirement income at up to 5.75%, though it offers some deductions for those 65+ (up to $12,000 deductible). A retiree with $80,000 annual income saves approximately $4,400/year in Tennessee vs Virginia. Neither state has an estate or inheritance tax.

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