Franchise & Excise Taxes
Online Filing
Forms and Other Information
- Tax Registration, Returns, Schedules & Other Forms
- Tax Guide
- Important Notices
- Tax Rulings
- Frequently Asked Questions
FONCE
- FONCE Report - (March 2009)
- Frequently Asked Questions
- Disclosure of Activity
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Taxes at a Glance
Franchise and excise taxes are privilege taxes imposed on each corporation, limited partnership, limited liability company and business trust chartered/organized in Tennessee or doing business in this state.
Due Dates:
Annual - 15th day of the 4th month following the close of your books and records.
Quarterly estimated payments - 15th day of the fourth, sixth, and ninth months of the current tax year and the 15th day of the first month of the next succeeding tax year.
Extension - 6-month extension upon request
Tax Rates:
Franchise tax - .25% of the greater of net worth or real and tangible property in Tennessee. The minimum tax is $100.
Excise tax - 6.5% of Tennessee taxable income
For more information, please call:
Statewide toll-free: (800) 397-8395.
Nashville-area and out-of-state: (615) 253-0700
Click here for mailing address and other contact information.