Residency rules, sticky taxes, and first-year steps (2026)
2026.1 Edition · Revised 2026-07-25 · DomusDay Research
The move changes the rate; the record decides whether it sticks. Georgia keeps taxing until domicile actually changes, and its 183-day statutory test stays live while any Georgia abode is maintained. Below: what follows leavers, and the Tennessee steps that build the record.
At Georgia's top marginal rate (4.99%), every $100,000 of taxable income is $4,990 of state tax — an illustration at the top bracket, not an effective-rate calculation. Official rate tables are linked below.
Tennessee never taxed wages. Its one personal income tax, the Hall tax on interest and dividends, phased down through 2020 and was repealed for tax years beginning January 1, 2021. The Department of Revenue instructs taxpayers not to file a return for any year beginning on or after that date.
Source ↗In 2014, Tennessee voters wrote the ban into Article II §28: the legislature shall not levy, authorize, or otherwise permit any state or local tax upon payroll or earned personal income. Reversing it would take another constitutional amendment — two legislative sessions plus a statewide vote.
Source ↗Tennessee has no state income tax on earned income and no withholding requirements, and with the Hall tax repealed there is no personal income tax return at all. The state's revenue arrives instead through consumption taxes: a 7% state sales tax plus local rates up to 2.75%.
Source ↗Tennessee is the easy half. Georgia decides whether the move counts, and it decides on evidence — the two tests below stay live until the record closes them out.
The full rules, the audit program, and every source: the complete Leaving Georgia guide →
The headline delta: Georgia taxes its top bracket at 4.99% while Tennessee has no personal income tax. At the top marginal rate — an illustration, not an effective-rate calculation — every $100,000 of taxable income is $4,990 of state tax that stops accruing once Georgia residency actually ends. The rules above decide when that is; the day count and the domicile record decide whether it holds up.
The first weeks in Tennessee matter more than they look: each step below produces a dated document, and dated documents are what answer a Georgia examiner years later. Do them early and the record starts on your side of the timeline.
New residents holding another state's license obtain a Tennessee driver license no later than 30 days after establishing residency, surrendering the out-of-state license and presenting two proofs of Tennessee residency.
Source ↗A person moving from another state registers their vehicle within 30 days of the move (Tenn. Code Ann. § 55-4-101(b)(2)), with limited exceptions such as out-of-state students.
Source ↗The application for certificate of title and registration is filed through the local county clerk, bringing the most current out-of-state registration and the lienholder's name and address, or the out-of-state title.
Source ↗Voter registration is filed with the county election commission — online, by mail, or in person — and a mailed or hand-delivered application arrives at least 30 days before an election in which the voter intends to vote.
Source ↗Tennessee statutes provide no declaration-of-domicile instrument (unlike Florida or Nevada); the Tennessee record is built from the dated license, county-clerk registrations, voter registration, and the pattern of daily life.
Source ↗Tennessee's homestead exemption (Tenn. Code Ann. § 26-2-301) exempts up to $35,000 of equity in the principal residence from creditor process — $52,500 for joint owners who both use the home as their principal residence — one of the lowest amounts in the country.
Source ↗Tennessee's Financial Responsibility Law sets minimum liability limits of 25/50/25 — $25,000 for each injury or death per accident, $50,000 for total injuries or deaths per accident, and $25,000 for property damage per accident.
Source ↗The trade-off is consumption tax: Tennessee's general state sales tax rate is 7%, and local option rates may add up to 2.75% more — a combined rate reaching 9.75% in many jurisdictions (food is taxed at a reduced 4% state rate).
Source ↗Many Tennessee counties levy a county motor vehicle tax ('wheel tax') collected with vehicle registration; amounts vary county to county, so the county clerk's fee schedule is part of the registration cost picture.
Source ↗There is no Tennessee personal income tax return to file: the Department of Revenue instructs taxpayers not to file a Hall return for any tax year beginning on or after January 1, 2021, and no tax has ever applied to wages.
Source ↗Everything Tennessee asks of a new resident, on its own plate: the Moving to Tennessee guide →
Every rule on this page traces to a statute, regulation, or agency publication, listed in full on each state's own plate.
183 days or part-days, in the aggregate, of the 365 days immediately preceding income tax day — a rolling window rather than a calendar-year count, with no requirement that a dwelling be maintained. Legal residents of Georgia on income tax day are residents regardless of the count.
Yes. Under O.C.G.A. §48-7-128, the buyer withholds 3% of the purchase price on sales of Georgia real property by nonresidents, collected at closing. Form G-2RP attaches to the Georgia return so the seller receives credit; exemptions include sales under $20,000 and certain principal-residence and like-kind transactions.
No. Tennessee has never taxed wages, and the Hall tax — its only personal income tax, on interest and dividends — was repealed for tax years beginning January 1, 2021. A 2014 constitutional amendment bars any state or local tax on payroll or earned personal income, and there is no estate or inheritance tax.
A Tennessee driver license within 30 days, vehicle title and registration through the county clerk within 30 days, and voter registration with the county election commission at least 30 days before an election. Auto policies meet the 25/50/25 minimums. Each step produces a dated Tennessee record.
No — Tennessee has no statutory declaration-of-domicile instrument. The domicile record is built from the dated license, county-clerk title and registration, voter registration, and the pattern of daily life, so those registrations carry the evidentiary weight.
Mostly consumption taxes: a 7% state sales tax with local rates up to 2.75% (food at a reduced 4% state rate), plus county wheel taxes collected with vehicle registration in many counties. There is no personal income tax return and no withholding from wages.
2026.1 Edition · Revised 2026-07-25 · DomusDay Research