Tennessee: corporate income tax, a franchise (privilege) tax and an annual report due by April 1.
Each fact below cites the agency page we read and the day we read it. Where a rule is still being confirmed, the page says so instead of showing a zero.
Verified facts
Corporate income tax
Yes
6.5%
Franchise or privilege
Yes
Franchise tax is 0.25% of Tennessee net worth, defined as total assets less total liabilities from the taxpayer's books and records. Minimum franchise tax is $100. The Department's current rate page shows the net worth measure only.
Entity annual report
Yes
April 1 each year (Tennessee Secretary of State). The fiscal-year variation was not confirmed on an official page retrieved.
Return due date
Published rule
F&E return (FAE 170) due the 15th day of the fourth month following the close of the taxpayer's books and records: April 15 for a January-December calendar year. Quarterly estimated payments are due the 15th day of the fourth, sixth and ninth months and the 15th day of the first month of the next year when combined…
Extension
Not verified
Seven-month extension of time to file (seven months from the original due date, so mid-November 2026 for a calendar-year 2025 return).
Not verifiedZero activity / minimum tax
100
Long-form guide in professional review
Dates, extensions and payments
Filing and payment dates stay separate wherever the source supports it.
- Filing
Return filing
F&E return (FAE 170) due the 15th day of the fourth month following the close of the taxpayer's books and records: April 15 for a January-December calendar year. Quarterly estimated payments are due the 15th day of the fourth, sixth and ninth months and the 15th day of the first month of the next year when combined…
The due date is measured from the close of the taxpayer's books and records, so a fiscal-year taxpayer uses the 15th day of the fourth month after its own year end. The 2026 Department event calendar…
- Entity report
Entity report
April 1 each year (Tennessee Secretary of State). The fiscal-year variation was not confirmed on an official page retrieved.
Filed with the Secretary of State through TNCaB. Annual report fee for a corporation is $20, plus $20 if the registered agent or registered office changes.
Email me the Tennessee guide
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Frequently asked questions
Does Tennessee impose a corporate income tax?
Yes. 6.5%
Does Tennessee charge a franchise or privilege tax?
Yes. Check the fact chip and the linked official source before budgeting for it.
When is the Tennessee corporate return due?
F&E return (FAE 170) due the 15th day of the fourth month following the close of the taxpayer's books and records: April 15 for a January-December calendar year. Quarterly estimated payments are due the 15th day of the fourth, sixth and ninth months and the 15th day of the first month of the next year when combined…
Does an extension also postpone the tax payment?
No. The extension moves the filing date, not the payment date; unpaid tax can accrue penalty and interest.
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