Tennessee transfer tax
Tennessee charges a realty transfer tax of $0.37 per $100 (0.37%) of the purchase price or property value, whichever is greater. The buyer (grantee) pays it to the county register of deeds.
No county or city transfer taxes; the state tax is collected by county registers of deeds.
Highest totals in Tennessee on a $400,000 sale
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Total includes the state tax. Click a column to sort.
Tennessee state transfer tax calculator
- State
| Tax | Rate | Who pays | Amount |
|---|---|---|---|
| Tennessee realty transfer taxState | 0.37% | Buyer | $1,480.00 |
| Total transfer tax (0.37% of the price) | $1,480.00 | ||
"Who pays" is the customary or legal default; your purchase contract can move it.
Transfer tax in Tennessee by home price
| Sale price | Total tax | Effective rate | Seller | Buyer |
|---|---|---|---|---|
| $250,000 | $925 | 0.37% | $0 | $925 |
| $400,000 | $1,480 | 0.37% | $0 | $1,480 |
| $600,000 | $2,220 | 0.37% | $0 | $2,220 |
| $800,000 | $2,960 | 0.37% | $0 | $2,960 |
| $1,000,000 | $3,700 | 0.37% | $0 | $3,700 |
| $1,500,000 | $5,550 | 0.37% | $0 | $5,550 |
| $2,500,000 | $9,250 | 0.37% | $0 | $9,250 |
| $5,000,000 | $18,500 | 0.37% | $0 | $18,500 |
Negotiable amounts are shown half to each side.
Selling in Tennessee?
Transfer tax is usually the second-biggest closing cost after the agent's commission. Comparing agents' fees often saves more than any exemption.
Common exemptions
- Transfers between spouses and transfers under a divorce decree
- Transfers by will or intestacy
- Gifts and other transfers without consideration
- Transfers to or from the US, the state or local governments
- Corrective deeds and deeds releasing security
- Partition among co-owners
Questions
Who pays transfer tax in Tennessee?
The buyer (grantee) pays the realty transfer tax when the deed is recorded.
What is the Tennessee transfer tax rate?
$0.37 per $100 of the greater of price or value — $1,110 on a $300,000 home.
Is there a Tennessee mortgage tax?
Yes, $0.115 per $100 of the loan amount above $2,000, paid by the borrower when the deed of trust is recorded. It is separate from the transfer tax.
How much is transfer tax on a $500,000 house in Tennessee?
The state part is $1,850.
Sources
- Tennessee Department of Revenue — Recordation Tax Due Date and Tax Rates
- Tennessee Department of Revenue — Recordation Taxes overview
Last checked October 13, 2026. Rates in effect for residential sales; commercial, leasehold and entity transfers can differ. Always confirm with your title company or closing attorney before closing.