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TN

Tennessee Nanny Tax Guide

Tennessee has no state income tax on wages (the Hall tax on investment income was eliminated in 2021). This makes it one of the simpler states for household employers.

State Income Tax
State Unemployment
Disability Insurance
Paid Family Leave

Minimum Wage

$7.25/hour (federal)

SUTA Rate Range

0.1% - 10.0%

Key Things to Know

  • No state income tax on wages
  • Uses federal minimum wage
  • No disability or paid leave requirements
  • Hall tax on investment income eliminated in 2021

Tennessee Employer Requirements

No State Income Tax

Tennessee has no income tax on wages. You only need to handle federal income tax withholding if your employee requests it on their W-4.

State Unemployment Insurance

Employers pay SUI tax on the first $7,000 of wages. New employer rate is 2.7%, with rates ranging from 0.1% to 10.0% based on experience.

Workers' Compensation

Tennessee generally does not require workers' compensation for household employers with fewer than 5 employees.

What will it cost?

Wondering what you'll actually owe as a Tennessee employer? Adjust the numbers below to get a quick estimate of your annual tax obligations.

This guide is for informational purposes only and should not be considered legal or tax advice. Tax laws change frequently. Always verify current requirements with your state's tax agency or consult with a qualified tax professional.

Verified accurate as of February 2026Sources: Tennessee tax agency, IRS Publication 926

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