F-1 OPT · Tennessee
F-1 OPT take-home pay in Tennessee (2026)
Pick a salary to see the full breakdown — federal income tax, FICA, Tennessee state income tax, and your annual / monthly / bi-weekly net.
| Gross salary | Take-home | Monthly | Effective rate | |
|---|---|---|---|---|
| $60,000 | $52,088 | $4,341 | 13.2% | Details → |
| $80,000 | $67,688 | $5,641 | 15.4% | Details → |
| $100,000 | $83,288 | $6,941 | 16.7% | Details → |
| $120,000 | $98,602 | $8,217 | 17.8% | Details → |
| $150,000 | $121,402 | $10,117 | 19.1% | Details → |
| $180,000 | $144,202 | $12,017 | 19.9% | Details → |
| $220,000 | $173,144 | $14,429 | 21.3% | Details → |
| $280,000 | $213,231 | $17,769 | 23.8% | Details → |
| $350,000 | $258,731 | $21,561 | 26.1% | Details → |
| $500,000 | $356,231 | $29,686 | 28.8% | Details → |
How Tennessee state income tax works for F-1 OPT holders
Tennessee has no state income tax. F-1 OPT holders working in Tennessee keep 100% of their wages after federal tax and (where applicable) FICA. There's no state return to file for wage income earned here. You may still owe tax to another state if you maintained tax residency elsewhere during the year (e.g. moved mid-year), and you may still owe local occupational taxes in some Tennessee cities.
What's different for F-1 OPT holders in Tennessee?
State income tax generally does not distinguish between visa categories — it only looks at where you live and where you work, not your immigration status. A few practical notes for F-1 OPT holders specifically:
- Residency. Most states deem you a tax resident if you are domiciled in the state or spend more than 183 days there during the calendar year, regardless of visa type.
- FICA exemption (federal) ≠ state-tax exemption. Even though you are FICA-exempt at the federal level for 5 years, Tennessee still taxes your wages on its own rules.
- Standard deduction. Many states tie their standard deduction to federal rules — if you can't claim the federal standard deduction as a NRA, you may also be limited at the state level.
Source: www.tn.gov/revenue.html