Tennessee transfer tax
The state tax charged when a deed is recorded.
Tennessee charges a tax when a deed transferring property is recorded with the county Register of Deeds. It’s often called the transfer tax or recordation tax.
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$0.37
per $100 of the price or value
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$3.70
per $1,000, the same rate put another way
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Grantee
State law places it on the person receiving the property
How the tax is figured
The tax is 37 cents per $100 of the sale price or the property’s value, whichever is greater. For most sales, that’s the sale price. If a property changes hands for less than it’s worth, the tax is figured on the value instead.
Estimate your state taxes
- Transfer tax
- $1,480
An estimate using state rates current as of September 2026. Transfer tax is figured on the price or the property’s value, whichever is greater; this uses the price. Recording fees and title premiums aren’t included. Your settlement statement has the real figures.
Examples at common prices
| Sale price | Transfer tax |
|---|---|
| $250,000 | $925 |
| $400,000 | $1,480 |
| $550,000 | $2,035 |
| $750,000 | $2,775 |
Figured at $0.37 per $100. If the property’s value is greater than the price, the tax is higher.
Who pays
State law places the tax on the person receiving the property, which is usually the buyer. Your contract may say how closing costs are split, so check with your agent or attorney about yours.
How it’s paid at closing
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It shows on your settlement statement
The tax is listed with the other government recording charges.
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It’s collected at closing
The settlement agent collects it along with the other closing funds.
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It’s paid when the deed is recorded
The deed goes to the county Register of Deeds, and the tax is paid at recording.
Transfer tax vs. mortgage tax
These are two separate taxes. The transfer tax is on the deed, and it’s figured on the price or value. The mortgage tax is on the deed of trust, and it’s figured on the loan amount. A cash purchase has a transfer tax but no mortgage tax. See Tennessee mortgage tax.
Where the numbers come from
The rate is from the Tennessee Code (§67-4-409) and the Tennessee Department of Revenue, current as of September 2026. Rates can change. Check with your county Register of Deeds.
Next step
See every state charge in one place in Tennessee closing costs, or contact us about your closing figures.
This is general information, not legal advice. Talk to your attorney.
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