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.