2021 Tennessee Code
Part 3 - Inheritance Tax — General Provisions [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-318.]
§ 67-8-314. Tax Rates. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-318.]

If net taxable estate is: The tax is:
Not over $40,000    5.5% of the net taxable estate.
Over $40,000 but not over $240,000 $2,200, plus 6.5% of the
excess over $40,000.
Over $240,000 but not over $440,000 $15,200, plus 7.5% of
the excess over $240,000.
Over $440,000      $30,200, plus 9.5% of the
excess over $440,000.
If the net taxable estate is:   The tax is:
Not over $40,000    5.5% of the net taxable estate.
Over $40,000 but not over $240,000 $2,200 plus 6.5% of the
excess over $40,000.
Over $240,000 but not over $440,000 $15,200 plus 7.5% of
the excess over $240,000.
Over $440,000      $30,200 plus 9.5% of the
excess over $440,000.

Structure 2021 Tennessee Code