Tennessee Estate & Inheritance Tax 2025
Tennessee levies no state estate tax and no inheritance tax for 2025. An estate may still owe the federal estate tax, but only if it exceeds the federal exemption of $13,990,000 per person (2025). Most estates owe no death tax at all.
The reference below confirms there is no Tennessee state death tax and shows the federal threshold for context.
Important: Tennessee has no state estate tax and no inheritance tax for 2025 (its inheritance tax was fully phased out in 2016). This covers state-level death taxes only — it excludes the federal estate tax (exemption $13,990,000 per person for 2025) and gift tax. Estate tax is paid by the estate; inheritance tax is paid by the beneficiary. Verify current figures with the Tennessee Department of Revenue. This is not tax or legal advice.