Updated October 5, 2026. Quick answer: No. Tennessee has no inheritance tax for a death in 2026. The Department of Revenue says “The inheritance tax is no longer imposed after December 31, 2015”.
Tennessee inheritance tax at a glance
| Item | What the documents say |
|---|---|
| State inheritance tax | None |
| What the documents say | The Department of Revenue says the inheritance tax is no longer imposed after December 31, 2015 |
| State estate tax | See CMG’s Tennessee estate tax page; the Tennessee documents read here address the inheritance tax only |
| Source | Tennessee Department of Revenue; IRS Revenue Procedure 2025-32 |
What the Tennessee documents say
The Department’s Inheritance Tax page says “The inheritance tax is no longer imposed after December 31, 2015” and asks filers not to file for decedents with dates of death in 2016 or after.
The Department’s exemption schedule ends with the same line: for 2016 there is “no tax for decedents dying in 2016 and thereafter”. Its Notice cites TCA section 67-8-301 et seq. for the repealed tax.
What an heir in Tennessee still faces
The federal estate tax is paid by the estate, with a 2026 basic exclusion amount of “$15,000,000 for calendar year 2026”. The Tennessee documents read for this page address the inheritance tax only, so for the state’s estate tax see CMG’s Tennessee estate tax page. CMG’s Tennessee estate tax page covers it.
An heir’s basis under 26 U.S.C. 1014(a) is generally the value at “the date of the decedent’s death”. Inherited retirement money is an income tax question: Tennessee 401(k) and IRA withdrawals, the inherited IRA RMD calculator and Tennessee probate cost cover the rest.
How current the Tennessee documents are
Read on October 5, 2026: Inheritance Tax (Tennessee Department of Revenue, dated 2026); Inheritance Tax: Exemptions (Tennessee Department of Revenue, dated 2026).
What the documents do not say
- The Department documents read here do not state Tennessee’s estate tax status.
Common mistakes
- Filing a Tennessee inheritance tax return for a death in 2016 or later; the Department asks filers not to.
Related: inheritance tax by state, Tennessee estate tax, Tennessee probate cost, and how Tennessee taxes 401(k) and IRA withdrawals.
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Answer againSources
- Inheritance Tax: https://www.tn.gov/revenue/taxes/inheritance-tax.html
- Inheritance Tax: Exemptions: https://www.tn.gov/revenue/taxes/inheritance-tax/exemptions.html
- Revenue Procedure 2025-32 (Internal Revenue Service): https://www.irs.gov/pub/irs-drop/rp-25-32.pdf
- 26 U.S.C. 1014 Basis of property acquired from a decedent (U.S. Code, 2023 edition, GovInfo): https://www.govinfo.gov/content/pkg/USCODE-2023-title26/html/USCODE-2023-title26-subtitleA-chap1-subchapO-partII-sec1014.htm
Sources: the primary documents linked above, read on October 5, 2026. General information, not tax advice. Your own facts decide the outcome, and a tax professional or the state agency itself is the right place to confirm anything consequential.