Ohio imposes a progressive income tax up to 3.5% plus mandatory local income taxes averaging 2.4%, creating a combined effective rate of 5.9% for high earners. Tennessee has zero state income tax (constitutionally protected) and no local income taxes. A $100,000 earner saves $5,630 per year on income tax alone moving to Tennessee (OH $3,230 state + $2,400 local vs TN $0). While Ohio has relatively low property taxes at 1.53% versus Tennessee's 0.67%, on a $100K income + $400K home, Ohio charges $11,750 total (income + property) while Tennessee charges just $2,680 (property only), saving $9,070 per year. Add Tennessee's 15% lower cost of living (Nashville vs Columbus) and similar property values, and total savings exceed $6,000-9,000 annually. Over 8,000 people moved from Ohio to Tennessee annually between 2020-2023, driven by tax savings, job growth in Nashville, and better weather.

By CountryTaxCalc Research Team

Last Updated: March 2026

The Big Picture

🌰 Ohio

0-3.5%

Progressive + Local

4 brackets plus local income taxes 0-3%

🎸 Tennessee

0%

No Income Tax

Constitutional prohibition on income tax

Typical Annual Savings

At $100,000 + $400K home income:

$6,030

That is $502/month back in your pocket!

Tax Savings by Income Level

IncomeOH TaxTN TaxSavings10-Year
$50,000 $2,615$0$2,615$26,150
$75,000 $3,998$0$3,998$39,980
$100,000 $5,630$0$5,630$56,300
$150,000 $8,825$0$8,825$88,250
$250,000 $14,725$0$14,725$147,250
$500,000 $29,475$0$29,475$294,750

Ohio Pros and Cons

✅ Pros

  • Relatively low state income tax (3.5% top rate, progressive)
  • Low property tax rate (1.53% average, 13th lowest in US)
  • Affordable cost of living (Columbus 15% cheaper than Nashville 2020-2023, gap now closed)
  • Four seasons climate without extreme cold or heat
  • Job market in Columbus, Cincinnati, Cleveland (finance, healthcare, logistics)

❌ Cons

  • State income tax 0-3.5% (4 brackets)
  • Mandatory local income taxes 0-3% (Columbus 2.5%, Cleveland 2%, Cincinnati 1.8%)
  • Combined effective rate 5.9% for high earners (state + local)
  • Local tax complexity: 650+ municipalities with separate tax codes
  • Population exodus: 8,000+ moved to Tennessee annually 2020-2023

Tennessee Pros and Cons

✅ Pros

  • 0% state income tax (constitutional protection since 2014)
  • No local income taxes (eliminates OH's local tax complexity)
  • Lower property tax rate (0.67% vs OH 1.53%)
  • Nashville boom: 15% population growth 2020-2025
  • Cost of living: Nashville now comparable to Columbus (both ~$62K household)

❌ Cons

  • High sales tax: 9.55% average (TN 7% + local 2.55%)
  • Hot, humid summers (90°F+ May-September)
  • Limited public transit outside Nashville core
  • Healthcare costs higher than national average
  • Car-dependent for most daily activities
💡

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Frequently Asked Questions

Q: How much will I save moving from Ohio to Tennessee?

At $100,000 income with a $400,000 home, you save $9,070 per year moving to Tennessee ($756/month). This includes $5,630 in income tax savings (state + local) and $3,440 in property tax savings. Over 10 years, that's $90,700 saved. Even accounting for Tennessee's higher sales tax (9.55% vs 7-7.5% OH), net savings exceed $7,500 annually for most households.

Q: What is Ohio's local income tax and how does it work?

Ohio has 650+ municipalities and school districts that levy local income taxes ranging from 0% to 3%. Columbus charges 2.5%, Cleveland 2%, Cincinnati 1.8%. If you work in one city and live in another, you typically pay the higher rate with a credit for the lower one. This creates significant complexity—many Ohio residents file 3+ tax returns annually (federal, state, home city, work city). Tennessee eliminates all this with zero state and zero local income tax.

Q: Does Tennessee really have no state income tax?

Yes. Tennessee's constitution (Article II, Section 28, adopted 2014) prohibits state income tax on wages and earned income. Tennessee previously taxed investment income (Hall Tax at 6%) but repealed this entirely in 2021. Tennessee now has zero income tax on wages, salaries, investment income, capital gains, dividends, interest, and retirement distributions. Constitutional protection makes it highly unlikely to ever change.

Q: How do property taxes compare between Ohio and Tennessee?

Ohio has a relatively low property tax rate at 1.53% average (13th lowest in US). Tennessee has one of the lowest at 0.67% average—less than half of Ohio's rate. On a $400,000 home: OH = $6,120/year, TN = $2,680/year—a savings of $3,440/year. Nashville home values ($425K median) are now comparable to Columbus ($420K), so you're comparing similar homes at dramatically different tax rates.

Q: Is Tennessee's high sales tax a deal-breaker?

Tennessee's 9.55% average sales tax (7% state + local) is the highest in the nation and 1.5-3 points higher than Ohio (6.5-8%). You'll pay about $1,000-1,500 more annually in sales tax. But income tax savings alone ($5,630 at $100K) dwarf this difference. Combined with property tax savings, Tennessee still saves you $7,500-9,000 annually despite higher sales tax. Plus Ohio exempts groceries while TN taxes them at 4%.

Q: How many people are moving from Ohio to Tennessee?

Over 8,000 people moved from Ohio to Tennessee annually between 2020-2023. Main drivers include tax savings ($9,000+/year for homeowners), job growth in Nashville (100,000+ jobs added 2020-2025), milder weather (less snow, warmer winters), and elimination of local tax complexity. The trend accelerated during COVID as remote work enabled relocations and remains strong.

Q: Is Ohio or Tennessee better for retirees?

It depends on income sources. Ohio fully exempts Social Security and provides tax credits for other retirement income. Tennessee has no income tax at all, so both states are excellent for retirees living off Social Security, pensions, and 401k/IRA distributions—you pay $0 income tax in both states. Tennessee wins on property taxes: 0.67% vs OH's 1.53% saves $2,500-4,000/year on a typical retiree home. Tennessee also has no estate tax while Ohio eliminated its estate tax in 2013 (so equal here).

Q: Can I keep my Ohio salary if I move to Tennessee?

If you're a remote worker, yes. Your employer pays you the same gross salary regardless of where you live. Moving to Tennessee eliminates Ohio's combined 5.9% state + local income tax (average). On $100,000, you save $5,630/year immediately. On $150,000, you save $8,825/year. Many professionals moved from Columbus, Cincinnati, and Cleveland to Nashville during COVID and kept their salaries while eliminating state income tax entirely.

Q: What's the cost of living difference: Ohio vs Nashville?

Nashville's cost of living has converged with Columbus after rapid growth 2020-2025. Both cities now require ~$62K annual household income for similar lifestyle. Cincinnati remains about 7% cheaper than Nashville. Housing prices are nearly identical: Nashville median $425K, Columbus $420K, Cincinnati $395K. Groceries and dining are similar. Combined with tax savings ($9,000+/year), total household savings moving from Ohio to Tennessee typically exceed $6,000-8,000 annually.

Q: Do I need to establish Tennessee residency to avoid Ohio tax?

Yes. Ohio will tax you as a resident if you maintain domicile there. To establish Tennessee residency: (1) spend 183+ days in Tennessee, (2) get Tennessee driver's license within 30 days of move, (3) register to vote in Tennessee, (4) register vehicles in Tennessee, (5) update mailing address with banks, employers, IRS, (6) file Declaration of Domicile with county clerk. Keep records of days in each state in case of Ohio audit.

Q: What are the downsides of moving to Tennessee from Ohio?

High sales tax (9.55% including groceries at 4%), hot/humid summers (90°F+ May-September vs Ohio's milder summers), limited public transit (car-dependent), rising housing costs (Nashville prices up 35% since 2020), traffic congestion worsening in Nashville. You'll miss Ohio's four seasons, lower summer humidity, and exemption of groceries from sales tax. But for most people, $7,000-9,000/year in tax savings outweighs these trade-offs.

Q: Does Ohio tax Social Security and retirement income?

No. Ohio fully exempts Social Security benefits from state income tax. Ohio also provides a retirement income credit of up to $200 per person for pension income, annuities, IRA distributions, and 401k withdrawals. Local taxes typically follow state exemptions. Tennessee also has no income tax, so both states are excellent for retirees on retirement income—you pay $0 in both states. Tennessee wins for retirees on property taxes (0.67% vs 1.53%).

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