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Marriage License Tax

Overview

Tennessee imposes marriage license taxes and fees for people getting married.  County clerks collect state and local option taxes, as well as additional fees from taxpayers when they issues marriage licenses.  County clerks remit the collected amounts to the appropriate government entities. 

Tax Rates

Tax Authority Rate
State Privilege Tax Tenn. Code Ann. § 67-4-411
Tenn. Code Ann. §  67-4-505
$15
$5
Local Option Privilege Tax Tenn. Code Ann. § 67-4-502 up to $5
Additional State Fee Tenn. Code Ann. § 36-6-413 $62.50 *

* $60 of the additional fee is waived if the applicants are out-of-state residents or if applicants complete an approved pre-marital course.  Taxpayers must provide the county clerk with a certificate of completion form available on the respective county's website. 

File & Pay

Registration, filing and payment for this tax is available using the Tennessee Taxpayer Access Point (TNTAP).  County clerks can gain access to their tax account in TNTAP by contacting the Taxpayer Services Division at (615) 253-0704, or by email at revenue.support@tn.gov.  

Click here to read more about filing and paying marriage license tax and fees using TNTAP.  

The video below gives an overview of TNTAP and general information on how to gain access and set up your account.  

Forms