# Tennessee — Real estate transfer tax by state: rate, who pays, brackets and first-time buyer relief

For Tennessee, tax name is Recordation tax; state rate is thirty-seven cents (37¢) per one hundred dollars ($100); who pays is This tax shall be paid by the grantee or transferee of the interest in real estate, as shown on the instrument evidencing the transfer of such interest; citation is TN Code § 67-4-409 (2025), verified against its source on 2026-08-31.

- **State:** Tennessee _(our reading, not quoted from the source)_
- **Tax name:** Recordation tax _(verified: appears in its own passage below)_
- **State rate:** thirty-seven cents (37¢) per one hundred dollars ($100) _(verified: appears in its own passage below)_
- **Who pays:** This tax shall be paid by the grantee or transferee of the interest in real estate, as shown on the instrument evidencing the transfer of such interest _(verified: appears in its own passage below)_
- **Citation:** TN Code § 67-4-409 (2025) _(verified: appears in its own passage below)_

## What the source says

> (a) Transfers of Realty. (1) On all transfers of realty, whether by deed, court deed, decree, partition deed, or other instrument evidencing transfer of any interest in real estate, 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), as follows:

## Where each value comes from

This source states these in separate places, so each value is shown with the passage that states it.

### Tax name

> § 67-4-409. Recordation tax Universal Citation: TN Code § 67-4-409 (2025) Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

### State rate

> (a) Transfers of Realty. (1) On all transfers of realty, whether by deed, court deed, decree, partition deed, or other instrument evidencing transfer of any interest in real estate, 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), as follows:

### Who pays

> (F) This tax shall be paid by the grantee or transferee of the interest in real estate, as shown on the instrument evidencing the transfer of such interest; and it shall be collected by the register of the county in which the instrument is offered for recordation;

### Citation

> § 67-4-409. Recordation tax Universal Citation: TN Code § 67-4-409 (2025) Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

## Source

- https://law.justia.com/codes/tennessee/title-67/chapter-4/part-4/section-67-4-409/

Last verified: 2026-08-31. Review by: 2027-08-31.
Part of [Real estate transfer tax by state: rate, who pays, brackets and first-time buyer relief](https://referencesource.org/state-real-estate-transfer-tax/).