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Estate and Inheritance Tax in Tennessee

Tennessee has no inheritance tax for deaths after December 31, 2015, and its pick-up estate tax yields no tax because the federal state death tax credit was repealed.

Last checked . General information, not legal advice.

Tennessee at a glance

State estate tax
No
The Tennessee estate tax equals any excess of the federal state death tax credit over the inheritance tax; that federal credit (26 U.S.C. 2011) has been repealed.
Estate tax exemption
No state estate tax
Top estate tax rate
No state estate tax
Inheritance tax
No
Not imposed for deaths after December 31, 2015.

Sources

Last checked

The rules in Tennessee

Does Tennessee have a state estate tax?

No. State estate tax in Tennessee: no. The Tennessee estate tax equals any excess of the federal state death tax credit over the inheritance tax; that federal credit (26 U.S.C. 2011) has been repealed.

What is the estate tax exemption in Tennessee?

Estate tax exemption in Tennessee: No state estate tax.

What is the top estate tax rate in Tennessee?

Top estate tax rate in Tennessee: No state estate tax.

Does Tennessee have an inheritance tax?

No. Inheritance tax in Tennessee: no. Not imposed for deaths after December 31, 2015.

Where do the Tennessee estate and inheritance tax rules come from?

The rules above come from Inheritance Tax (Tennessee Department of Revenue), Instructions for Tennessee Inheritance Tax Return (Tennessee Department of Revenue) and 26 U.S.C. 2011 (Cornell LII). Each source is linked on this page. We last checked them in October 2026.

What this means in practice

State estate tax exemptions can be much lower than the federal exemption, so an estate that owes no federal tax may still owe state tax. Some states adjust their exemption each year for inflation, so check the amount for the year of death.

Real estate is generally taxed by the state where it is located. A person who lives in one state and owns land in another may need to consider the rules of both states, which is one reason some people hold out-of-state property in a living trust.

Estate and inheritance tax returns have filing deadlines and may require payment before the estate is closed. Executors often work with a tax professional to value assets, claim deductions such as the marital and charitable deductions, and file on time.

General information, not legal advice. Laws change, and cities can add their own rules, so check the current statute before you rely on it.