Taxes
Sumner County, Tennessee, offers a competitive tax environment for residents and businesses alike. With no personal income tax at the state level, a relatively low local tax burden compared to other counties in the Nashville metro area, and an array of business-friendly incentives, our region is well-positioned for growth and prosperity. Below you’ll find the most current information on state and local tax rates, plus resources to help you explore incentives and calculate potential costs.
Tennessee State Taxes
Tennessee consistently ranks among the lowest-taxed states in the nation. With no personal income tax and a business-friendly climate, the Volunteer State provides an attractive environment for both residents and companies.
| Tax Type | Rate / Policy |
|---|---|
| Personal Income Tax | None on wages |
| State Property Tax | None |
| Sales Tax | 7% (state) + local option (2.25%–2.75% in most areas) |
| Corporate Excise Tax | 6.5% on net earnings |
| Franchise Tax | 0.25% of the greater of net worth or real & tangible property in TN |
| Unemployment Insurance | The first $9,000 in wages per employee; new employer rates range 2.7%–7.5% (min 1.0%, max 10.6%) |
For details or legislative updates, visit the Tennessee Department of Revenue .
Sumner County Taxes
Sumner County maintains a lower tax burden than many nearby counties. From vehicle registration (wheel) tax to property tax rates, the county offers strong value to residents and businesses.
Motor Vehicle Registration (Wheel Tax)
The Sumner County wheel tax is $51.00 per vehicle (2025). Verify updates with the Sumner County Clerk .
Adequate Facilities (Development) Tax
A one-time impact fee supports school construction and infrastructure:
- $0.70 per residential square foot
- $0.40 per commercial square foot
Rates can change based on local legislation. Visit the Building and Codes Department for current rates.
2025 Property Tax Rates
Property taxes are calculated by applying the local tax rate to the assessed value. Residential/farm property is assessed at 25%, commercial/industrial at 40%. Below are example 2025 rates (per $100 assessed); always confirm final figures with the Assessor of Property .
| Area | County Rate | City Rate | Total |
|---|---|---|---|
| Unincorporated | $2.301 | $0.00 | $2.301 |
| Gallatin | $2.301 | $0.820 | $3.121 |
| Goodlettsville | $2.301 | $0.835 | $3.136 |
| Hendersonville | $2.301 | $0.935 | $3.236 |
| Millersville | $2.301 | $1.020 | $3.321 |
| Mitchellville | $2.301 | $0.480 | $2.781 |
| Portland | $2.301 | $1.080 | $3.381 |
| Westmoreland | $2.301 | $1.150 | $3.451 |
| White House | $2.301 | $1.300 | $3.601 |
Note: For official rates or mid-year adjustments, consult the Assessor of Property .
Business Tax Incentives & Credits
Tennessee provides various tax incentives and credits to support business expansions and economic growth:
- Franchise & Excise Tax Credits – Extended carryforward, single sales factor apportionment, etc.
- Jobs Tax Credit – For qualified companies creating new jobs and investing capital.
- Industrial Machinery Exemptions – Tax relief for manufacturing/distribution machinery.
- Paid Family and Medical Leave Credit – Matches federal credits (tax years 2024–2025).
For more details, visit the Tennessee Department of Economic & Community Development .
Online Tools & Resources
Whether calculating property taxes or exploring local sales tax rates, these resources can help:
- Sumner County Property Tax Calculator – Estimate Your Taxes
- Sumner County Property Search Tool – Look Up Assessed Values & Details
- GIS Mapping Application – View Local Rates by Address
- TN Department of Revenue – Official Tax Guides & Forms
Sumner County Tax Calculator
Use this tool to get a rough estimate of your property taxes and other costs. Actual amounts may vary. Always check with the Assessor of Property for official numbers.
Adequate Facilities (Development) Tax (Optional)