What is the real estate transfer tax in Tennessee?

In Tennessee, a state tax of 37 cents for each $100 of the consideration or the property’s value, whichever is greater, is paid for the privilege of recording a transfer of realty, and the buyer (grantee) pays it. A quitclaim deed is taxed only on the actual consideration given for it. No tax is due on the transfer of a leasehold estate, and none is levied on deeds that adjust property rights between divorcing parties or that create or dissolve a tenancy by the entirety between spouses. Counties and cities can add their own tax where state law lets them, so check the county where the deed is recorded. This is Tenn. Code § 67-4-409.

WhatTennessee
State transfer tax37 cents per $100 of price or value, whichever is greater

What the statute says

“… there shall be paid for the privilege of having the same recorded a tax, for state purposes only, of thirty-seven cents (37¢) per one hundred dollars ($100)”

Quoted word for word from the section’s text.

Source

Tenn. Code § 67-4-409

Read the statute in the Tennessee Code (Tennessee General Assembly): capitol.tn.gov.

The linked sections open Justia’s free copy of the code, because the state’s own site has no stable address for each section.

Checked against the statute on November 15, 2026.

This is a summary of a published statute, not legal advice. Rules change, local ordinances can add to them, and the terms of a specific lease may differ. Check the citation and speak to a lawyer before acting.

How Seayora uses this rule

This page states the state’s rule so the costs and paperwork of a sale can be checked against it before a contract is signed. An owner on Seayora keeps each property’s owners of record and its documents in one place.

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