In Tennessee for the 2025 tax year, the usual due date for individual income tax returns and payments, including estimated tax payments, was April 15, 2025. However, due to severe storms and flooding starting April 2, 2025, the IRS and Tennessee authorities have extended the deadline. Taxpayers affected by these disasters now have until November 3, 2025, to file their individual income tax returns and make payments without penalties. For business taxes like the Tennessee Franchise & Excise Tax, the deadline for filing and payment is April 15, 2026, with an extension available until November 15, 2026. Regarding property taxes in Tennessee, they are typically due and payable from the first Monday of October through the last day of February of the following year. Sales tax returns are due based on filing frequency: monthly returns are due the 20th day of the month following the reporting period, quarterly returns are due on the 20th day following the quarter, and annual returns are due January 20. Summary of key 2025 tax due dates in Tennessee:
- Individual income tax and estimated payments: extended to November 3, 2025 (from April 15)
- Franchise & Excise Taxes: due April 15, 2026; extension to November 15, 2026
- Property taxes: due from first Monday in October to last day of February
- Sales tax returns: monthly by 20th of next month; quarterly by 20th of next month after quarter; annually by January 20
This extension and these deadlines apply due to the 2025 disaster relief declared for the entire state.
