Take-home pay in Tennessee by business structure

At $100,000 of profit, an owner in Tennessee keeps $79,175 as an S corporation and $77,635 as a sole proprietor, after 2026 taxes and fees. Change the profit to see your own numbers.

$79,175 a year

kept from $100,000 of profit as an S corporation in Tennessee, after every tax and fee counted here. That is $6,754 more than as a C corporation.

Tennessee, 2026: $100,000 profit, single filer

Structure	Taxes and fees	You keep	Share
Sole proprietorship	$22,365	$77,635	78%
Single-member LLC	$27,161	$72,839	73%
LLC taxed as an S corp	$21,055	$78,945	79%
S corporation most	$20,825	$79,175	79%
C corporation	$27,579	$72,421	72%

What Tennessee takes from a business owner

Tennessee has no personal income tax on wages or business income.revenue.support.tn.gov, checked Oct 23, 2026
An LLC pays the state Annual Report, $300 a yearsos.tn.gov, checked Oct 23, 2026.
Tennessee franchise tax applies to LLC, LLC as S corp, S corp, C corptn.gov, checked Oct 23, 2026.
Tennessee excise tax applies to LLC, LLC as S corp, S corp, C corptn.gov, checked Oct 23, 2026.
Tennessee taxes an S corp like a C corp, so the S election saves only federal tax heretn.gov, checked Oct 23, 2026.
An S corp owner on payroll pays Tennessee unemployment tax at 2.7% on the first $7,000 of salary in the first yeartn.gov, checked Oct 23, 2026.

What you keep at each profit

Profit	Sole prop	LLC	LLC as S corp	S corp	C corp
$50,000	$40,268	$37,459	$39,171	$39,425	$37,620
$100,000	$77,635	$72,839	$78,945	$79,175	$72,421
$150,000	$112,393	$105,337	$114,944	$115,170	$103,366
$250,000	$183,640	$172,569	$185,301	$185,527	$166,944
$500,000	$329,588	$309,204	$343,178	$343,380	$318,847

Single filer, no other income, revenue 1.5 times profit, the default salary for S and C corps. The most kept at each profit is green.

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