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Exemptions

There is a single exemption against the net estate of a Tennessee decedent in the following amounts, depending on the year of the decedent’s death:

Date of Death Amount
1999 $650,000
2000 &2001 $675,000
2002 & 2003 $700,000
2004 $850,000
2005 $950,000
2006-2012 $1,000,000
2013 $1,250,000
2014 $2,000,000
2015 $5,000,000
2016 no tax for decedents dying in 2016 and thereafter

The estate of a non-resident of Tennessee would not receive the full exemption.  Click here for guidance on how to calculate the apportioned amount of the exemption that can be taken against an estate of a non-resident.