No state death tax
Tennessee Estate and Inheritance Tax in 2026
No current Tennessee estate or inheritance tax on a 2026 or 2027 death. Tennessee Revenue says not to file inheritance-tax returns for deaths in 2016 or later.
Updated 2 primary sources citedEditorial policy
Tennessee and federal death-tax estimate
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- Total estimated death taxes
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- Tennessee death tax
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- Federal estate tax
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Full federal worksheet with credits, GST and payments · What each input means
Estimate federal estate tax after preparing the estate's valuations, deductions, gifts and valid additional exclusion. Historical liabilities, property in another jurisdiction and estate income require separate review.
The primary-source rule for Tennessee
Tennessee Revenue instructs executors not to file inheritance-tax returns for deaths in 2016 or later. The historical inheritance tax was calculated at the estate level despite its name. Its supplemental estate tax depended on the federal state death-tax credit, which is no longer available.
The former inheritance tax was paid at the estate level
Tennessee's revenue instructions tell executors not to file inheritance-tax returns for deaths in 2016 or later. The historical system's name can be misleading: it was paid by the estate rather than being a current schedule of beneficiary relationship rates. Do not select a child or sibling rate from another state's inheritance model and describe the result as Tennessee tax.
The archived instructions also describe a supplemental estate tax based on the former federal state death-tax credit. That calculation does not create a modern Tennessee tax when the federal credit is absent. Its old exemption table is useful only for the death years stated there. A 2015 death being administered in 2026 should not receive the same current answer as a 2026 death.
For a Tennessee estate connected with Kentucky, keep recipient relationships and property facts for a separate Kentucky analysis. Federal Form 706 is another distinct computation using prepared estate, gifts and credit information. The tool below does not decide historic Tennessee filing obligations or whether the will directs the estate to bear taxes attributable to a beneficiary's share.
Sources reviewed October 1–2, 2026. Prepare federal inputs or compare Tennessee with the other no-tax states.
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