Live in Kentucky, work in Tennessee
Your work state has no tax on wages, so you pay only your home state.
State income tax: $3,382 a year
Living in Kentucky and working in Tennessee, you'd pay about $3,382 in state income tax on $100,000 of wages.
Your work state has no tax on wages, so you pay only your home state.
State tax at different salaries
| Wages | To TN | To KY | Total | If you worked in KY |
|---|---|---|---|---|
| $50,000 | $0 | $1,632 | $1,632 | $1,632 |
| $75,000 | $0 | $2,507 | $2,507 | $2,507 |
| $100,000 | $0 | $3,382 | $3,382 | $3,382 |
| $150,000 | $0 | $5,132 | $5,132 | $5,132 |
| $250,000 | $0 | $8,632 | $8,632 | $8,632 |
Single filer, all wages earned in Tennessee, 2026 state tax rules, standard deductions. Local income taxes not included.
What to do
- Make sure your employer withholds Kentucky tax, since nothing is withheld for Tennessee.
- Keep a record of the days you work in each state, especially if you sometimes work from home.
Local income taxes
- Kentucky: City/county occupational license taxes are levied by work location on residents and nonresidents alike (e.g., Louisville Metro ~2.2% combined, Lexington 2.25%), and are NOT covered by KY's state reciprocity agreements - OH/IN commuters into Louisville/Covington still pay them.
Frequently asked questions
Do I pay Tennessee income tax if I live in Kentucky?
No. Your work state has no tax on wages, so you pay only your home state.
Do I have to file taxes in both Kentucky and Tennessee?
Usually you file only one state return (a resident return in Kentucky), though some states still require a nonresident return to get a refund of any wrongly withheld tax.
Will I be taxed twice?
No. Tennessee doesn't tax your wages, so you pay only Kentucky: about $3,382 on $100,000.
Related
- Live in Tennessee, work in Kentucky
- Moving from Kentucky to Tennessee
- Moving from Tennessee to Kentucky
- Live in Kentucky, work in Illinois
- Live in Kentucky, work in Indiana
- Live in Kentucky, work in Missouri
- Live in Kentucky, work in Ohio
- Live in Kentucky, work in Virginia
- Live in Kentucky, work in West Virginia
Rules reviewed 2026-09-24 from state revenue departments and the Tax Foundation. Estimates only; confirm with each state's revenue department.