TENNESSEE INHERITANCE AND ESTATE TAX · DEATHS IN 2026
Does Tennessee have an inheritance tax?
Tennessee has no inheritance tax and no estate tax. Tennessee's inheritance tax does not apply to deaths after December 31, 2015. A $5,000,000 estate owes $0 of Tennessee tax and $0 of federal estate tax, because the 2026 federal exclusion is $15,000,000.
Tax on the estate
- Total estate and inheritance tax
- $0.00
- Federal estate tax
- $0.00
- Tennessee estate or inheritance tax
- $0.00
Federal estate tax by size of estate
The tax on an estate with nothing left to a spouse or charity and no lifetime taxable gifts.
| Estate | Federal estate tax |
|---|---|
| $5,000,000 | $0 |
| $10,000,000 | $0 |
| $15,000,000 | $0 |
| $20,000,000 | $2,000,000 |
| $25,000,000 | $4,000,000 |
Tennessee inheritance and estate tax questions
Does Tennessee have an inheritance tax?
No. Tennessee has no inheritance tax and no estate tax. Tennessee's inheritance tax does not apply to deaths after December 31, 2015.
How much federal estate tax does a Tennessee estate owe?
Only an estate over the $15,000,000 federal exclusion owes any. A $5,000,000 estate owes $0; a $20,000,000 estate owes $2,000,000, 40% of the amount over the exclusion. The estate pays it, not the heirs.
Do you file a Tennessee inheritance tax return for a 2026 death?
No. The Department of Revenue asks that no return be filed for dates of death in 2016 or later.
What the calculator leaves out
- Tennessee's inheritance tax does not apply to deaths after December 31, 2015.
- Gift tax paid on lifetime gifts is not subtracted.
- The deduction for state death taxes (IRC 2058) counts the state estate tax and the entered heir's inheritance tax, not inheritance tax other heirs pay.
- A deceased spouse's unused exclusion (portability) is not added.
Enter the estate's value after debts and expenses. What you leave to a spouse or to charity is deducted in full, as the marital and charitable deductions allow for a U.S.-citizen spouse and a qualifying charity. Lifetime taxable gifts are added back for the federal tax. Federal tax uses the 2026 exclusion of $15,000,000 and rates up to 40%, after deducting state death taxes. These are estimates, not legal advice.